New Hampshire does not have a state sales tax

New Hampshire is one of five states with no statewide sales tax. You will not see a sales tax line added to your receipt at most stores, restaurants, or gas stations in the state. This applies whether you shop in person or order from a New Hampshire business for delivery.

However, New Hampshire does tax certain goods and services through other mechanisms. The state collects revenue through a meals and rooms tax, a business profits tax, and taxes on specific items like cigarettes and alcohol. Understanding which purchases trigger these taxes matters if you live in New Hampshire or do business there.

Key Takeaways

  • New Hampshire has no statewide sales tax on retail purchases, groceries, or most goods.
  • Meals and rooms are taxed at 9 percent statewide, though some municipalities add a local tax on top.
  • Prepared food, restaurant meals, and hotel stays fall under the meals and rooms tax, but groceries you cook at home do not.
  • Cigarettes, alcohol, and motor fuel are taxed separately through excise taxes rather than sales tax.
  • If you order from an out-of-state retailer, you may owe use tax to New Hampshire, though enforcement is limited.

What the meals and rooms tax covers

The meals and rooms tax is New Hampshire's primary consumption tax. It applies to prepared food sold for when ready consumption and to lodging. The state rate is 9 percent. Many municipalities add a local tax on top, ranging from 0 to 4 percent, so the total can reach 13 percent depending on where you are.

Prepared food includes restaurant meals, takeout, food from a deli counter, and hot foods from a grocery store. A sandwich made to order at a deli counter is taxed. A loaf of bread or package of deli meat you buy to make sandwiches at home is not. The distinction turns on whether the food is ready to eat when you buy it.

Hotel rooms, motels, and short-term rentals (including vacation rentals through platforms like Airbnb) are subject to the meals and rooms tax. Campgrounds are not. If you rent a room for the night, expect the tax to be added to your bill.

Groceries and unprepared food have no sales tax

Food you buy to prepare at home is not taxed in New Hampshire. This includes meat from the butcher counter, produce, dairy, bread, frozen vegetables, canned goods, and pantry staples. The rule is straightforward: if you are buying ingredients to cook or assemble yourself, there is no tax.

Some items blur the line. A rotisserie chicken from a grocery store deli is prepared food and is taxed. A raw chicken is not. A hot pizza from the bakery section is taxed. A frozen pizza you will bake at home is not. When in doubt, ask the cashier whether the item is classified as prepared food.

Excise taxes on specific goods

New Hampshire taxes certain products through excise taxes rather than sales tax. These are per-unit or per-gallon taxes built into the price you pay.

Cigarettes and smokeless tobacco carry a state excise tax. The rate changes periodically, so check the Department of Revenue Administration website for the current amount. Alcohol — beer, wine, and spirits — is taxed through the state liquor commission and excise taxes. Motor fuel is taxed per gallon. These taxes are included in the pump price or shelf price; you will not see them listed separately on a receipt.

Use tax on out-of-state purchases

If you order goods from an out-of-state retailer and have them shipped to New Hampshire, you technically owe use tax to the state. Use tax is meant to prevent people from avoiding sales tax by buying out of state. The rate matches what the sales tax would have been if New Hampshire had one — but since it does not, use tax applies only to specific categories.

In practice, use tax is rarely enforced for individual consumers. Large retailers like Amazon now collect it in most states, but New Hampshire's use tax is not routinely collected on online purchases. If you operate a business and buy inventory out of state, you should report use tax on your business tax return. Individual consumers should be aware the tax exists, but enforcement against individuals is minimal.

How this compares to neighboring states

If you shop near the Massachusetts or Vermont border, you will notice a difference. Massachusetts has a 6.25 percent sales tax on most goods. Vermont has a 6 percent sales tax. Maine has a 5.5 percent sales tax. New Hampshire's lack of sales tax makes it attractive for shoppers in the region, particularly for large purchases like furniture or electronics.

However, New Hampshire's meals and rooms tax can be higher than the sales tax in neighboring states when you account for local add-ons. A 13 percent tax on a hotel stay in a high-tax municipality is steeper than what you would pay in Massachusetts or Vermont. The advantage of no sales tax applies mainly to retail goods, not to food and lodging.

What you need to know about online shopping

Online retailers are not required to collect New Hampshire sales tax because the state has none. However, if a retailer has a physical presence in New Hampshire (a warehouse, office, or store), they must collect the meals and rooms tax on prepared food or lodging if applicable. For most online purchases of goods, there is no tax collected at checkout.

Some online marketplaces and sellers voluntarily collect use tax even though it is not required. If you see a tax line on your receipt from an out-of-state seller, that is the seller's choice, not a legal requirement. You can contact the seller to ask why tax was charged, but you are not may have access to to a refund straightforward because New Hampshire has no sales tax.

Frequently Asked Questions

Do I pay sales tax on clothes and shoes in New Hampshire?

No. Clothing and footwear have no sales tax in New Hampshire. This applies to all apparel, from everyday wear to formal clothing. The only exception would be if the item is part of a prepared meal or lodging service, which would fall under the meals and rooms tax instead.

Is tax added to my grocery store receipt?

Not for groceries. Unprepared food — produce, meat, dairy, bread, frozen vegetables, and canned goods — is not taxed. Tax is added only if you buy prepared food from the deli counter, hot foods, or items from the prepared foods section. Ask the cashier if you are unsure whether an item is classified as prepared.

What if I buy something online from a New Hampshire company?

If the company is based in New Hampshire and ships to you in New Hampshire, no sales tax is added because New Hampshire has none. If they ship to you in another state, that state's sales tax may explore. Check the retailer's tax policy at checkout to see what will be charged.

Do I owe tax on a purchase I made in Massachusetts and brought home to New Hampshire?

No. You owe tax in the state where you made the purchase. If you bought something in Massachusetts and paid Massachusetts sales tax, you do not owe New Hampshire tax on it. Use tax applies to goods you order from out of state for delivery to New Hampshire, not to items you physically carry across a border.

Why does my hotel bill show a higher tax rate than 9 percent?

Your municipality adds a local tax on top of the state 9 percent meals and rooms tax. Some towns and cities add 1 to 4 percent. The total can reach 13 percent. Check your hotel's location to see what the local rate is before you book.