No general sales or use tax imposed
New Hampshire does not impose a general sales tax on purchases of goods or services made within the state. The state also does not impose a use tax on goods or services purchased by New Hampshire residents from out-of-state sellers for use, storage, or consumption in New Hampshire. This makes New Hampshire one of only five U.S. states without a statewide or local sales tax.
New Hampshire businesses selling tangible personal property, digital products, or services to customers within the state have no sales tax collection, registration, or filing obligations for those in-state transactions. There is no sales tax rate, no economic nexus threshold, and no requirement for a sales tax permit.
However, New Hampshire does impose specific excise taxes on certain transactions, including the Meals & Rentals Tax (on prepared food, lodging, and motor vehicle rentals) and the Communications Services Tax. These are separate taxes administered under different statutory chapters and are not sales or use taxes.
Source: N.H. Rev. Stat. § 78-D:1, II
Meals & Rooms Tax rate and imposition
New Hampshire imposes an 8.5% tax under RSA Chapter 78-A (the "Meals and Rooms Tax") on three categories: meals purchased from persons operating a restaurant, room occupancy, and motor vehicle rentals. The tax is imposed on the charge for each taxable meal, on the rent for each occupancy, and on the gross rental receipts from each motor vehicle rental. Operators collect the tax from customers and remit it to the New Hampshire Department of Revenue Administration. The 8.5% rate took effect July 1, 2021.
Source: N.H. Rev. Stat. § 78-A:6
Definition of taxable meal
A "taxable meal" under New Hampshire law means any meal for which a charge is made that is purchased from a person in the business of operating a restaurant. The statutory definition of "meal" includes prepared foods sold in a manner commonly considered a meal (such as on a plate or packaged as a meal), beverages in unsealed containers, ready-to-eat foods heated or cooled to a preferred temperature, and snacks prepared for immediate consumption. Food products wholly packaged off the premises and sold in unopened original containers are generally not taxable meals, except that sandwiches are taxable even when packaged.
Source: N.H. Rev. Stat. § 78-A:3, VIII & XXV and N.H. Admin. Rules Rev 701.09
Meals & Rooms Tax license requirement
No person may engage in serving taxable meals, renting rooms, or renting motor vehicles without first obtaining a Meals and Rentals License from the New Hampshire Department of Revenue Administration. Each operator must register with the Department the name and address of each place of business where it operates a hotel, sells taxable meals, or rents motor vehicles. The Department issues a license for each location upon receipt of the completed registration, provided the operator does not owe unpaid taxes, interest, or penalties. The license is nonassignable, expires on June 30 of each odd-numbered year, and must be conspicuously posted in a public area on the premises.
Source: N.H. Rev. Stat. § 78-A:4
Definition of taxable room occupancy
Under New Hampshire's Meals & Rooms Tax, "occupancy" means the use or possession, or the right to the use or possession, of any room in a hotel for any purpose, or the right to the use or possession of the furnishings or to the services and accommodations accompanying the use and possession of a room. The tax applies to the occupancy itself, regardless of whether the occupant physically uses the room; a person who pays for sleeping accommodations is taxable even if they do not use them.
What constitutes a "hotel" for Meals & Rooms Tax purposes
The term "hotel" under RSA Chapter 78-A includes any establishment that offers sleeping accommodations to the general public. This includes traditional lodging such as inns, motels, bed-and-breakfasts, and rooming houses, as well as non-traditional accommodations. The statute also captures short-term rentals of residential properties.
Short-term rental occupancies
A "short-term rental" means the rental of one or more rooms in a residential unit for occupancy for tourist or transient use for less than 185 consecutive days. This 185-day threshold distinguishes taxable short-term occupancies from longer-term residential rentals. Property owners who rent rooms in their homes, vacation properties, or residential units for periods shorter than 185 consecutive days are offering taxable occupancies subject to the 8.5% Meals & Rooms Tax.
Scope of taxable occupancy
The definition of "occupancy" is purposefully broad. It reaches not only the physical sleeping room itself but also the right to use furnishings, services, and accommodations that accompany the room. For example, if a hotel room rental includes access to a pool, fitness center, or continental breakfast as part of the standard package, those amenities are part of the taxable occupancy even if the guest does not use them. The tax is imposed on the full rent charged for the occupancy, which includes all charges that the occupant is liable to pay without deduction—covering services, furnishings, and accommodations customarily furnished by the hotel.
Occupancy for any purpose
The statute specifies that occupancy "for any purpose" is taxable. This means the Meals & Rooms Tax applies regardless of why the room is being rented—whether for overnight lodging, tourism, business travel, events, or other uses. The purpose-neutral scope ensures that all uses of hotel rooms trigger the tax, provided the occupancy falls within the statutory definitions and does not qualify for a specific statutory exemption.
Meals & Rooms Tax filing frequency and due dates
New Hampshire Meals & Rooms Tax operators must file monthly returns and remit tax collections on or before the 15th day of the calendar month following the month in which the tax was collected. This monthly filing requirement applies to all licensed operators regardless of tax volume, unless the operator has obtained written authorization from the Department of Revenue Administration for a different filing schedule.
Monthly filing requirement
Under RSA 78-A:8, I, every operator must file a return by the 15th of the following month reporting the prior month's activity, even if no tax is due. For example, an operator who collects Meals & Rooms Tax during January must file a return and remit payment by February 15. Returns may be filed electronically through the Department's Granite Tax Connect (GTC) portal or, for qualifying small operators, on paper. The filing deadline is strict: returns and remittances are considered timely only if received by the Department on or before the 15th. If the 15th falls on a Saturday, Sunday, or legal holiday, the deadline extends to the next business day.
A postmark on the 15th does not constitute timely filing for paper returns; the Department must receive the paper return no later than the due date. Electronic filings submitted through GTC on or before 11:59 p.m. on the due date are timely, and the operator receives a confirmation number as proof of filing.
Seasonal and alternative filing schedules
RSA 78-A:9 allows the Department to authorize alternative filing schedules in limited circumstances. Upon written request and for good cause shown, the Department may:
- Authorize operators whose books and records are not kept on a calendar-month basis to file returns at times other than the 15th of the following month (for example, to align with a fiscal reporting period);
- Authorize seasonal businesses to file fewer than 12 monthly returns during the year, filing only for the months the business is open; or
- Extend the time for filing any return.
Approved seasonal operators must file reports for each month of their approved season, even if no tax is due in a particular month. Operators seeking an alternative schedule must submit a written request to the Department explaining the business justification; approval is at the Department's discretion.
Electronic filing requirement
Operators with $25,000 or more in taxable revenue (meals, rooms, and motor vehicle rentals combined) in a calendar year must file electronically to qualify for the 3% timely-filing commission authorized by RSA 78-A:7, III. Operators who are required to file electronically but choose to file paper returns forfeit the 3% commission; the forfeited amount is retained by the Department to offset the cost of manual processing. The electronic filing requirement and commission-forfeiture rule do not apply to operators with under $25,000 in taxable revenue in the prior calendar year—those small operators may file on paper and still claim the 3% commission if all other conditions are met.
The 3% timely-filing commission
To compensate operators for collecting, accounting for, and remitting the tax, New Hampshire allows operators to retain 3% of the tax collected, provided the operator:
- Keeps the prescribed records (as required by RSA 78-A:19 and administrative rules);
- Files the return on time (received by the Department by the 15th);
- Pays the tax due on time (remittance received by the 15th);
- Has no outstanding prior balance owed to the Department; and
- Files by the proper method (electronic filing if the operator had $25,000 or more in taxable revenue in the prior calendar year).
If all five conditions are satisfied, the operator deducts 3% of the gross tax collected on the return and remits the net amount. The 3% is the operator's compensation; it is not remitted to the state. Failure to meet any one of the five conditions—late filing, late payment, outstanding balance, or improper filing method—disqualifies the operator from retaining the commission for that filing period.
Penalty and interest for late filing or late payment
Operators who fail to file a complete return by the due date are subject to a penalty equal to 5% of the tax due or $10, whichever is greater, under the general penalty provisions incorporated by reference in the Meals & Rooms Tax booklet. Operators who fail to pay the tax when due are subject to a 10% penalty on the unpaid or underpaid amount; if the failure to pay is due to fraud, the penalty rises to 50% of the unpaid amount. Interest accrues on unpaid balances from the original due date to the date of payment at the rate prescribed by statute (the 2026 DP-14 instructions specify a daily rate of 0.00047, equivalent to approximately 17% annually).
Because the 3% commission is conditioned on timely filing and timely payment, an operator who misses the deadline not only incurs penalties and interest but also loses the right to retain the 3% commission for that period—a compounding cost.
Filing even when no tax is due
The statute and administrative rules require operators to file a return for every month (or every authorized filing period) even when no tax was collected. Seasonal operators on an approved reduced-filing schedule must file for each month of their approved season, including months in which no sales occurred. This filing-even-when-zero rule ensures continuity of reporting and prevents gaps that might trigger compliance reviews or estimated assessments by the Department.
Source: N.H. Rev. Stat. § 78-A:8 Source: N.H. Rev. Stat. § 78-A:9 Source: N.H. Rev. Stat. § 78-A:7, III Source: DP-14 Instructions (2026)