New Hampshire has no statewide sales tax

New Hampshire is one of five states with no general sales tax. You will not pay a sales tax on most purchases at retail stores, restaurants, or online retailers shipping to New Hampshire addresses. This applies to clothing, groceries, electronics, furniture, and nearly everything else you buy in person or have delivered.

The state does tax certain specific items and services, but the list is narrow and the rates are low. Understanding which purchases are taxed and which are not can help you budget accurately and know what to expect at checkout.

Key Takeaways

  • New Hampshire has no sales tax on retail goods, groceries, or most services.
  • The state taxes meals and rooms at 9 percent, and short-term vehicle rentals at 8 percent.
  • Prepared food sold hot for immediate consumption is taxed; groceries you cook at home are not.
  • Online purchases from out-of-state retailers are not subject to New Hampshire tax, though the retailer may charge sales tax based on their home state.

What is taxed in New Hampshire

New Hampshire's tax system focuses on a small number of categories rather than a broad sales tax. The Meals and Rooms Tax is the main one: you pay 9 percent on restaurant meals, takeout food, and hotel or motel stays. This applies whether you eat in a dining room, order delivery, or pick up food hot and ready to eat.

The state also taxes short-term vehicle rentals at 8 percent. This covers cars, trucks, and vans rented for fewer than 30 days. Long-term rentals (30 days or more) are not taxed.

A few other services carry tax: telecommunications services, certain utilities, and rooms in boarding houses or tourist homes. But the vast majority of what people buy — clothing, household goods, groceries, gas, books — carries no tax at all.

Prepared food versus groceries

The line between taxed and untaxed food matters at the register. Prepared food sold hot for immediate consumption is taxed at 9 percent. This includes restaurant meals, deli hot bars, pizza, fried chicken, rotisserie items, and food from food trucks. Coffee and hot tea are taxed. Sandwiches made to order are taxed.

Groceries you take home and cook yourself are not taxed. This includes raw meat, produce, bread, milk, eggs, frozen dinners (even if you heat them), cold sandwiches, and cold beverages. The tax applies to the preparation and immediate service, not to the food itself.

Some items sit in a gray zone. Cold pizza from a bakery case is usually not taxed. A rotisserie chicken is taxed. If you are unsure, ask the cashier before checkout — the store knows the rule for that specific item.

Online and out-of-state purchases

When you order online from a retailer based outside New Hampshire, you typically do not pay New Hampshire sales tax. The retailer collects tax based on where they are located, not where you live. If you order from a California retailer, you may pay California tax (or none, depending on that state's rules), but not New Hampshire tax.

However, some large online retailers now collect tax in every state where they have a presence or do business. Amazon, for example, collects tax in most states including New Hampshire, even though New Hampshire itself has no sales tax. This is a business choice by the retailer, not a New Hampshire requirement. Check the retailer's tax policy or your receipt to see what was charged.

Who collects the Meals and Rooms Tax

Hotels, restaurants, and rental car companies collect the 9 percent Meals and Rooms Tax at the point of sale. You will see it listed separately on your receipt or bill. The business then sends that tax to the New Hampshire Department of Revenue Administration.

If you are visiting New Hampshire and staying in a hotel or eating out, you will pay this tax. If you live in New Hampshire and travel to a state with sales tax, you will pay that state's tax instead. The tax follows the location of the purchase, not the residency of the buyer.

Tax-free shopping days and exemptions

New Hampshire does not have tax-free shopping days or seasonal sales tax holidays. Because the state has no broad sales tax, there is no period when retail goods become tax-free.

Certain organizations and purchases are exempt from the Meals and Rooms Tax. Non-profit organizations, schools, and government agencies may not pay tax on meals or rooms in some circumstances. If you work for or represent such an organization, ask the hotel or caterer about their exemption process — they may require a tax exemption certificate or letter.

Frequently Asked Questions

Do I pay sales tax on groceries in New Hampshire?

No. Raw groceries, packaged foods you cook at home, cold beverages, and items from a grocery store are not taxed. The 9 percent tax applies only to prepared food sold hot and ready to eat, such as restaurant meals and deli hot bars.

Will I pay tax if I order something online from outside New Hampshire?

Usually not a New Hampshire tax, though the retailer may charge their home state's tax. Some large retailers like Amazon collect tax in all states regardless. Check your receipt to see what was charged and by whom.

Is there a tax on gas or car purchases in New Hampshire?

No. Gasoline, vehicle purchases, and repairs are not taxed in New Hampshire. The only vehicle-related tax is 8 percent on short-term rentals (fewer than 30 days).

What counts as a prepared meal that gets taxed?

Any food sold hot and ready to eat is taxed: restaurant meals, takeout, pizza, rotisserie chicken, deli hot bars, and food from food trucks. Cold sandwiches and cold beverages are not taxed. If you are unsure, ask before you pay.

Do I have to pay the Meals and Rooms Tax if I am a New Hampshire resident?

Yes. The tax applies to anyone eating a prepared meal or staying in a hotel in New Hampshire, regardless of where they live. It is based on where the purchase happens, not who is buying.