No sales tax on invoices in New Hampshire
New Hampshire has no general sales tax to invoice. Its meals and rooms tax doesn't reach trade work; profits and enterprise taxes may apply instead.
No statewide sales tax
New Hampshire has no general sales tax, so there’s no sales tax line on your invoice. Its Meals and Rooms (Rentals) Tax covers hotel stays, restaurant meals and motor vehicle rentals, not trade work. What a New Hampshire business may owe instead are the state’s taxes on business profits and enterprise value.
Meals and Rooms (Rentals) Tax: hotels, restaurants and vehicle rentals
New Hampshire assesses the Meals and Rooms (Rentals) Tax on patrons of hotels and other facilities with sleeping accommodations, on restaurant patrons and on motor vehicle rentals. The consumer pays it, and the operator of the hotel, restaurant or rental business collects it and sends it to the state each month, under an operator’s license from the Department of Revenue Administration. The law imposes it on occupancies, taxable meals and rentals, and construction, repair, cleaning and yard work are none of those.
No sales or use tax on your materials or services
New Hampshire has no general sales and use tax, so none applies to the materials you buy or the work you do here. The Department issues no resale or exemption certificates and no tax-exempt numbers.
Business Profits Tax and Business Enterprise Tax
New Hampshire’s business taxes fall on profits and enterprise value, not on sales:
- Business Profits Tax (BPT): 7.5% of taxable business profits. For taxable periods beginning on or after January 1, 2025, a business organization with more than $109,000 of gross business income from all its activities must file a BPT return.
- Business Enterprise Tax (BET): 0.55% of the enterprise value tax base, the sum of the compensation and interest the business pays or accrues and the dividends it pays. For those same periods, a business enterprise with more than $298,000 of gross receipts from all activities, or of enterprise value tax base, must file a BET return. BET paid is a credit against the BPT.
Both filing thresholds are adjusted every two years. HB 155 raises the BET filing threshold to $400,000 beginning with tax year 2027.
Out-of-state suppliers and exemption numbers
If a supplier refuses to sell to you because you have no New Hampshire tax-exempt number, the Department of Revenue Administration says you can refer the supplier to it, or print its Resale & Exempt Certificates page and show it as confirmation that New Hampshire issues no resale or exemption certificates.