New Hampshire — Sales & Use Tax

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

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 October 1, 2021, for taxable periods beginning on or after this date, pursuant to Chapter 91, Sections 103–105 of the Laws of 2021 and confirmed by the Department's Technical Information Release 2021-004. Prior to this, the tax rate was 9%.

Source: N.H. Rev. Stat. § 78-A:6 Source: NH DRA Technical Information Release 2021-004 Source: NH DRA Annual Report 2024, p. 50

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

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

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.

Source: N.H. Rev. Stat. § 78-A:3, V, VII, XI, XVII, XXIII

Operators who fail to pay New Hampshire Meals & Rooms Tax by the due date are subject to penalties and statutory interest. For the period January 1 through December 31, 2026, the Department of Revenue Administration imposes statutory interest on underpayments at an annual rate of 9%, as published on its official Interest Rates for Underpayment and Overpayment of Tax page. Overpayments accrue interest at an annual rate of 6%. These rates are determined under RSA 21‑J:28, which ties the state rate to the federal underpayment rate under IRC § 6621(a)(2) as of September 1 preceding the taxable year, plus two percentage points; the overpayment rate is the underpayment rate less three percentage points. The Department publishes and requires use of the annual rates; no official daily decimal rate is provided in the DP‑14 Instructions as of 2026.

Although practitioners may compute a daily equivalent for accrual calculations, only the official annual rates should be relied on for compliance and penalty purposes.

Source: NH DRA Interest Rates for Underpayment and Overpayment of Tax (2026) Source: N.H. Rev. Stat. § 21-J:28

Several categories of entities and transactions are specifically exempted from New Hampshire's Meals & Rooms Tax under RSA 78-A:6-c, with the operative requirements closely defined by statute. These exemptions are not automatic; operators must obtain and retain the documentation required by administrative rules and Department guidance at the time of sale. Below, exemptions are organized by entity or transaction type, with each statutory cross-reference for clarity:

Sales to the United States, State of New Hampshire, and Political Subdivisions Meals or rooms provided directly to the U.S. government, the State of New Hampshire, or a political subdivision (such as a city, town, or school district) are exempt from tax under RSA 78-A:6-c, III, if (and only if) payment is made directly by the government—not by an individual for later reimbursement. Direct billing or government-issued payment is required.

Motor Vehicle Rentals — Federal/State Exemption and Diplomats Motor vehicle rentals to the United States, the State of New Hampshire, and political subdivisions, as well as rentals to "diplomatic personnel holding identification cards issued by the U.S. Department of State which identify the bearer as exempt from such tax," are exempt under RSA 78-A:6-c, VI.

Nonprofit Religious and Charitable Organizations Meals furnished by a "religious or charitable organization" (as defined in RSA 78-A:6-c, I), served and consumed on their own premises, in furtherance of their religious or charitable purpose, with net proceeds used exclusively for such purposes, are exempt. The statute is strict: meals must not be furnished for "profit from private home or for social or recreational purposes." The law does not impose a specific IRS qualification but looks instead to state-lawmembership and use-of-proceeds standards.

Educational Organizations Meals furnished by "educational organizations" (RSA 78-A:6-c, II) and boarding charges in K–12 or higher ed institutions (RSA 78-A:6-c, IV) are exempt if provided and consumed in the course of carrying out their educational purposes, without third-party liquor license participation.

Meals or Rooms Provided under State-Administered Voucher Programs Meals provided to participants under the Restaurant Voucher Program administered by NH Employment Security are exempt effective July 1, 2024, per RSA 78-A:6-c, XI.

Hospital and Health Care Settings Charges for patient meals or rooms furnished by a "hospital or other health care facility operating under RSA 151" are exempt, as are charges included in medical care (RSA 78-A:6-c, V).

Documentation and Audit Protection Operators must follow the procedures outlined in N.H. Admin. Rules Rev 702 to substantiate exemptions: they must obtain documents evidencing direct government payment, proof of exempt status for diplomatic or nonprofit transactions, or program participation for voucher-based transactions. The NH DRA Meals & Rooms Tax Booklet (see cited pages) summarizes the documentation requirements and provides sample language for exempt sales; failures of documentation risk denial of the exemption upon audit.

Source: N.H. Rev. Stat. § 78-A:6-c Source: NH DRA Meals & Rooms (Rentals) Tax Booklet (2024) Source: N.H. Admin. Rules Rev 702

All New Hampshire Meals & Rentals ("Meals & Rooms") Tax Operator licenses expire on June 30 of each odd-numbered year, no matter when within the two-year period the license was first obtained.

Statutory expiration rule Under N.H. Rev. Stat. § 78-A:4, "Licenses shall expire on June 30 in each odd-numbered year." The statute does not provide for any proration or exception for first-time licensees. This means:

• A license issued in an even-numbered year (e.g., February 2024) expires June 30, 2025.
• A license issued in an odd-numbered year (e.g., July 2025) expires June 30, 2025, regardless of how soon before that date it was granted.

Renewal procedures: statutory silence RSA 78-A:4 prescribes only the license expiration date and does not establish any specific procedures for license renewal, such as forms to file, fees required, agency notification, timing, or penalties for failing to renew. These administrative details are left to Department of Revenue Administration practice and are not specified by statute. No primary regulatory or published DRA authority directly prescribes the procedural requirements as of this writing; only the expiration schedule itself can be confirmed from statute.

Key consequences

• The term of a Meals & Rooms license is variable and may be very short for first-time licensees who register late in an odd-numbered year.
• Operators should verify with the New Hampshire Department of Revenue Administration or current agency instructions for up-to-date renewal requirements, deadlines, fees, or penalties.
• Practitioners should not rely on anecdotal renewal process details unless formally published in agency regulations or instructions referenced from a government source.

Source: N.H. Rev. Stat. § 78-A:4

Caution / review status: Not yet human confirmed — statutory expiration and non-proration are clear; renewal procedure details remain unconfirmed from primary authority.

New Hampshire imposes a Communications Services Tax (CST) at a rate of 7% on the retail sale of communications services as defined in N.H. Rev. Stat. Ann. Chapter 82-A. The CST is a targeted excise tax that is separate from the Meals & Rooms Tax and from any general sales or use tax regime.

Tax rate and statutory imposition Under N.H. Rev. Stat. § 82-A:4, the CST rate is 7% of the gross charge for communications services sold at retail. The rate in statute is current as of the most recent publicly available legislative and DRA sources (2024). The tax is imposed on the provider for each retail sale of a taxable communications service originating or billed to a location in New Hampshire.

Taxable communications services "Communications services" are defined in N.H. Rev. Stat. § 82-A:2. They include two-way telecommunications services transmitted by any means (wire, cable, satellite, microwave, or any other method) and sold to an end user at retail. Covered services include:

• Intrastate, interstate, and international telecommunications where the charge is billed to a New Hampshire service address;
• Many wireless (cellular/mobile) and traditional landline telephone services;
• VoIP (Voice over Internet Protocol) services are included if they meet the statutory definition (see DRA TIR 2019-007 for agency interpretation);
• Ancillary services directly tied to the sale of communications services (e.g., directory assistance, call forwarding, conference calling), as referenced in DRA guidance.

Statutory exemptions include one-way broadcasting, private-line services provided to the customer’s premises only, charges solely for internet access (if billed separately), and certain types of internal communications (see § 82-A:2 for full definitions and exclusions).

Registration and filing obligations Every provider making retail sales of taxable communications services in New Hampshire must register with the Department of Revenue Administration (DRA) and obtain a CST account using Form DP-135. Providers must file monthly tax returns with payment on or before the 15th of the month following the month in which the taxable charge is billed. Providers whose average monthly liability is less than $300 may apply for quarterly filing. Providers with anticipated annual CST liability of $7,500 or more are required to make estimated tax payments according to instructions outlined in the latest DP-135 guidance. Records must be maintained for audit purposes as required in the DP-135 instructions.

Under § 82-A:4, the tax is imposed on the provider whether or not the amount is actually collected from the customer, distinguishing CST provider liability from the typical "vendor collection" role seen in sales tax systems.

Source: N.H. Rev. Stat. § 82-A:4 Source: N.H. Rev. Stat. § 82-A:2 Source: NH DRA DP-135 Instructions (2024) Source: NH DRA TIR 2019-007

Operators required to collect and remit the Meals & Rooms (Rentals) Tax under RSA chapter 78‑A must maintain specific business records for a period of three years, in compliance with RSA 78‑A:19 and administrative Rule Rev 708.01:

Record Retention and Accessibility (RSA 78‑A:19) • Operators must keep “separate books and records” of their business for 3 years, ensuring “permanency and accessibility” for inspection by the Commissioner or authorized representatives. The statute mandates that such records be “open for inspection . . . at all reasonable times,” and authorizes entry upon premises to examine records, books, and papers to verify compliance with the Meals & Rooms Tax law. Source: RSA 78‑A:19 text

Specific Records Required (Rev 708.01) Under authority granted by RSA 78‑A:19, the Department’s administrative Rule Rev 708.01 specifies the following items that operators must maintain:

1. Cash receipts
2. Sales records
3. Cash disbursements
4. Purchases
5. General ledger
6. Payroll records
7. Complete cash‑register tapes, including summary and final readings
8. Guest checks, folios, registration cards
9. Rental agreements, signed leases, or similar documents
10. Bank statements (including all enclosures) for both business and personal accounts
11. Printed copy or confirmation of each return filed electronically
12. Any other source documents supporting entries in accounting records

Source: Rev 708.01(a)

Rule Rev 708.01 also requires records to be clear and legible, include creation dates, may be in worksheet form (if used to prepare financial statements or tax returns), and must be made available for inspection and key-personnel interviews upon request. Additionally, under Rev 708.01(e), if records are inadequate for tax accounting, the Department may determine tax liability using available records and may deny the 3% timely‑filing commission allowed under RSA 78‑A:7, III. Source: Rev 708.01(b)–(e)

Summary Table:

| Requirement | Detail | |-----------------------------|--------------------------------------------| | Retention period | 3 years | | Required records include | Receipts, sales, disbursements, purchases, ledger, payroll, register tapes, guest checks, rental docs, bank statements, e‑file confirmations, supporting docs | | Format | Clear, legible, dated; worksheet format permitted | | Inspection rights | Department may access records and personnel at reasonable times | | Non‑compliance consequence | Tax determined from available data; 3% commission may be denied |

Source: N.H. Rev. Stat. § 78-A:19 Source: N.H. Admin. Rules Rev 708.01

Caution / review status: Not yet human confirmed.

Assessment of additional tax The statute of limitations for the New Hampshire Department of Revenue Administration (DRA) to assess additional Meals & Rooms Tax is governed by RSA 21-J:29, I. The DRA has 3 years after the return was due (without regard to extensions) or was actually filed (whichever is later) to assess any additional tax due. This 3-year period starts on the later of the return’s due date or the date it was actually filed. After this window, the DRA is generally barred from issuing a further assessment.

There are standard statutory exceptions for fraud, false or no return, and certain other special circumstances, but these do not alter the general 3-year rule for most operators who timely file.

Refund claim period Operators seeking a refund of Meals & Rooms Tax must file a claim with the DRA within 3 years from the due date of the tax or 2 years from the date the tax was paid, whichever is later. Claims outside this window are barred by statute. These limitations are laid out in RSA 21-J:29, II. Refund claims must be filed in accordance with departmental procedures — typically via the DP-87 refund form, as outlined in DRA instructions, but the limitations period is statutory and not extended by administrative waiver.

Governing law and applicability RSA 21-J:29 applies to all taxes administered by the DRA, including the Meals & Rooms Tax, unless a more specific limitation is set out in the code chapter for a particular tax (none exists for Meals & Rooms Tax as of this writing). This central limitation governs both the Department’s assessment authority and the operator’s right to recoup overpayments.

Source: N.H. Rev. Stat. § 21-J:29

Caution / review status: Not yet human confirmed — applies statutory limitations to Meals & Rooms as administered by DRA under RSA 21-J:29. Statute plainly covers all DRA-administered taxes, no more restrictive period in RSA 78-A as of 2026-06-16.

New Hampshire does not impose a general sales or use tax but does levy a Meals & Rooms (Rentals) Tax under N.H. Rev. Stat. Ann. Chapter 78‑A, including on short-term lodging, hotel, and room rentals. This tax is administered by the Department of Revenue Administration (DRA).

Marketplace facilitators as operators — statutory obligations As of 2026, New Hampshire law expressly requires marketplace facilitators (including online platforms such as Airbnb, Vrbo, Expedia, and similar intermediaries) to register, collect, and remit Meals & Rooms Tax on taxable room or motor vehicle rentals they facilitate. RSA 78‑A:3, XI–XIII defines both "room facilitators" and "rental facilitators" as operators when they “offer, reserve, book, arrange for, or otherwise facilitate” occupancy. This statutory definition makes facilitators responsible for the collection and remittance of the tax unless they act solely as agents with proper documentation to that effect.

Under RSA 78‑A:4, any operator—including marketplace facilitators—must obtain a Meals and Rentals License from the DRA before conducting business covered by the Meals & Rooms Tax, and is obligated to file and remit tax on all taxable charges, including service fees or facilitator fees collected as part of the rental transaction.

Agency exception Where a platform acts only as an agent, and the owner/operator collects payment and remits tax, the platform/facilitator will not be considered an operator as long as agency is properly documented and the DRA is notified, consistent with the requirements under N.H. Admin. Rules Rev 701.02(b)–(c).

DRA guidance and enforcement According to the DRA's Meals & Rooms (Rentals) Tax FAQ and Booklet, room facilitators and rental facilitators are explicitly required to register, collect, and remit the tax on the entire gross charge—including any commission or facilitation fee they withhold—for properties in New Hampshire. The DRA has confirmed that failure by a platform to comply creates Department audit exposure for both the facilitator and the underlying property owner.

Summary New Hampshire law, as of 2026, clearly imposes Meals & Rooms Tax collection and remittance duties on marketplace facilitators for rentals they arrange, unless they act solely as a disclosed agent. Both statute and DRA guidance are explicit—marketplace facilitators must register and comply unless they meet the limited agency exception proscribed in regulation.

Source: N.H. Rev. Stat. § 78‑A:3 Source: N.H. Rev. Stat. § 78‑A:4 Source: NH DRA Meals & Rooms (Rentals) Tax Booklet (2024) Source: N.H. Admin. Rules Rev 701.02 Source: NH DRA Meals & Rooms (Rentals) Tax FAQ