New Hampshire sales tax on invoices (2026 guide)

New Hampshire has no general sales tax. The Department of Revenue Administration (DRA) says so directly, which means freelancers and small businesses selling goods or services in New Hampshire don't add sales tax to their invoices.

There is one tax on sales you should know about: the Meals and Rooms (Rentals) Tax, charged at 8.5% on restaurant meals, room rentals and motor vehicle rentals. This guide explains when it applies, what a New Hampshire invoice should show, and what to watch for when you sell to other states.

New Hampshire tax rates on sales

The Meals and Rooms (Rentals) Tax is a state tax. There are no city or county sales taxes in New Hampshire.

What is taxed in New Hampshire?

Ordinary goods and services are not taxed. Consulting, design, development, photography, cleaning, repairs, landscaping and construction are all invoiced without sales tax.

The Meals and Rooms (Rentals) Tax applies to:

• Meals costing $0.36 or more sold by restaurants, including alcohol served by a restaurant and party platters, whether delivered, picked up or served. Catering needs its own separate license.
• Rooms in hotels or any facility with sleeping accommodations, including short-term rentals of less than 185 consecutive days and function rooms in hotels.
• Motor vehicle rentals, on all charges in the rental agreement — such as airport, drop-off and under-age fees. Fuel, insurance and damage charges are not taxed when they're separately stated.

The tax is paid by the consumer and collected by the operator. The DRA says there's no blanket exemption for nonprofits, and it doesn't issue Meals and Rooms exemption certificates.

Licenses and filing

You don't need a sales tax permit in New Hampshire, because there's no sales tax to collect. You do need a Meals and Rooms (Rentals) operator's license before you open a hotel, offer sleeping accommodations, sell taxable meals or rent motor vehicles. You apply online through Granite Tax Connect.

Once licensed:

• returns and payment are due on the 15th of the month after each monthly period, even if you had no activity (unless you're an approved seasonal filer),
• the license must be posted where customers can see it, and short-term rental ads must include your license number, and
• you keep your records for three years.

Room and vehicle rental facilitators — such as booking platforms — count as operators and must also be licensed and collect the tax.

What a New Hampshire invoice should show

For most New Hampshire businesses, a clear invoice includes:

• your business name and address,
• the customer's name and address,
• a unique invoice number and the invoice date,
• a description and price for each item or service,
• payment terms and the total due.

There's no sales tax line on an ordinary New Hampshire sale. If you collect the Meals and Rooms (Rentals) Tax, show it as its own line at 8.5%, and keep gratuities and separately stated charges (such as fuel on a car rental) on their own lines too. In Invoice Native, leave Tax unticked on ordinary sales.

No New Hampshire resale certificates

Because there's no sales tax, the DRA does not issue resale certificates, tax exemption certificates or tax-exempt numbers. If a supplier in another state refuses to sell to you tax-free because you don't have a New Hampshire exemption number, the DRA suggests referring them to the Department at (603) 230-5920 — or printing its resale and exempt certificates page to show that New Hampshire doesn't issue them. The supplier's own state may have a form you can use instead.

For the selling side of exemptions in other states, see how to invoice a tax-exempt customer.

A worked example

Suppose you're a freelance consultant in Manchester and you invoice a New Hampshire client $2,000 for a strategy project. There's no sales tax, so the invoice total is $2,000.00.

Now suppose you also rent out a cottage near the lakes for $600 for a three-night stay. That's a room rental under 185 days, so the Meals and Rooms (Rentals) Tax applies: $600 × 8.5% = $51.00, and the guest's invoice total is $651.00. You'd need an operator's license and must show your license number in your listing.

Selling to customers in other states

New Hampshire businesses often sell into neighboring states that do have sales taxes. If you ship goods or deliver taxable services to customers in another state, that state's rules may apply. Since the Supreme Court's 2018 decision in South Dakota v. Wayfair, states can require out-of-state sellers to register and collect their sales tax once sales into the state pass a threshold the state sets.

If you sell across state lines regularly, keep a running total of sales into each state, check its threshold and which goods or services it taxes, register before you collect, and use that state's rate on those invoices. Our sales tax calculator has each state's rate.

Common mistakes on New Hampshire invoices

• Adding sales tax to ordinary sales. New Hampshire has no general sales tax.
• Forgetting the 8.5% tax on short-term rentals of rooms or homes.
• Taxing separately stated fuel, insurance or damage charges on a car rental.
• Asking the DRA for a resale certificate — it doesn't issue them.
• Ignoring other states' rules when you sell or deliver across state lines.

Quick checklist for New Hampshire invoices

• ✅ No sales tax on ordinary goods and services
• ✅ Operator's license and 8.5% tax if you sell meals, rent rooms or rent vehicles
• ✅ Meals and Rooms tax shown as a separate line
• ✅ Records kept for three years
• ✅ Sales into other states tracked against their thresholds