Does New Hampshire have a sales tax?

No, New Hampshire does not have a general sales tax. New Hampshire is one of only five states (Alaska, Delaware, Montana, New Hampshire, and Oregon) with no statewide sales tax on goods.

Are groceries taxed in New Hampshire?

No, groceries are not taxed in New Hampshire because the state has no general sales tax. However, prepared meals served in restaurants are subject to the 8.5% Meals & Rentals Tax.

Is clothing taxed in New Hampshire?

No, clothing purchases in New Hampshire are not subject to sales tax. This makes New Hampshire a popular destination for tax-free shopping, especially for residents of neighboring states with high sales taxes.

Why doesn't New Hampshire have a sales tax?

New Hampshire's lack of a sales tax reflects the state's philosophy of limited government and fiscal conservatism. The state motto 'Live Free or Die' embodies this approach. For over 40 years, politicians have taken 'The Pledge' - promising not to implement a broad-based sales or income tax. Instituting a sales tax would require a constitutional amendment, and voters have rejected such proposals multiple times.

What taxes does New Hampshire have?

While New Hampshire has no sales tax or income tax on wages, the state does levy: (1) Meals & Rentals Tax of 8.5% on prepared food, hotel rooms, and car rentals; (2) Telecommunications Tax of 7%; (3) Business Profits Tax of 7.5%; (4) Business Enterprise Tax of 0.5%; and (5) Property taxes (which are among the highest in the nation, used to fund local services).

Can I save money by shopping in New Hampshire?

Yes! If you live in a neighboring state with sales tax (like Massachusetts at 6.25% or Maine at 5.5%), shopping in New Hampshire for big-ticket items can result in significant savings. For example, a $1,000 purchase in Massachusetts would cost $1,062.50 with tax, but only $1,000 in New Hampshire - a savings of $62.50.

Do I have to pay use tax if I bring items back to my state?

Technically, yes. Most states require residents to pay 'use tax' on items purchased out-of-state and brought home. However, use tax is difficult to enforce and is often overlooked for small purchases. For large purchases like vehicles or boats, your home state will typically require you to pay use tax when registering the item.

Are online purchases from New Hampshire retailers tax-free?

It depends on where you live. If you're having items shipped to an address in New Hampshire, there's no sales tax. However, if you're ordering from outside New Hampshire, the retailer may be required to collect your state's sales tax based on your shipping address, regardless of where the retailer is located.

No Sales Tax State

New Hampshire Sales Tax
Calculator

New Hampshire has NO general sales tax. Shop tax-free in the Live Free or Die state!

Sales Tax Rate

0.000%

Tax-Free Shopping in New Hampshire

New Hampshire does not have a general sales tax, so you don't need a calculator for most purchases. The price you see is the price you pay! New Hampshire is one of only five states in the U.S. without a statewide sales tax.

Select City

Amount before tax

About New Hampshire Sales Tax

State rate: 0.000%

No local or county sales tax

Combined rate in Manchester: 0.000%

State Tax

Local Tax

None

Meals Tax

Strafford County

0.000%

Standard Rate

33,909

City	County	Standard Rate	Special District	Population
Manchester	Hillsborough	0.000%	Standard Rate	116,386
Nashua	Hillsborough	0.000%	Standard Rate	91,851
Concord	Merrimack	0.000%	Standard Rate	44,674
Derry	Rockingham	0.000%	Standard Rate	34,062
Dover	Strafford	0.000%	Standard Rate	33,909

Note: All New Hampshire cities have 0% sales tax on goods. Services like restaurant meals and hotel rooms are subject to the 8.5% Meals & Rentals Tax.

Shopping in New Hampshire

Tax-Free Purchase

New Hampshire

Example: Television Purchase

Check the price tag

Item price $500.00

No tax calculation needed!

Sales tax: $0.00 (New Hampshire has no sales tax)

Tax amount $0.00

Pay the price shown

The price tag is your final price!

TOTAL AMOUNT DUE $500.00

Live Free or Die - Shop Tax-Free!

No Calculation Needed

New Hampshire has no sales tax, so the price on the tag is exactly what you pay. No math required!

What's Taxed?

Tax-Free: All retail goods (clothing, electronics, furniture)

Taxed: Restaurant meals (8.5%), hotels (8.5%)

New Hampshire's Limited Tax Exceptions

Meals & Rentals Tax (8.5%)

New Hampshire imposes an 8.5% tax on prepared meals at restaurants, hotel rooms, and car rentals. This applies to services only, not goods purchased in stores.

What's included:

•
Restaurant meals and prepared food
•
Hotel, motel, and lodging accommodations
•
Motor vehicle rental services

Groceries and unprepared food items remain tax-free.

Additional Service Taxes

New Hampshire levies specific taxes on certain services

•
Telecommunications Tax: 7% on phone and internet services
•
Business Taxes: Business Profits Tax (7.5%) and Business Enterprise Tax (0.5%)
•
Property Taxes: Among highest in nation, used to fund local services

Important: These taxes apply to services only. All retail goods remain completely tax-free.

New Hampshire's History of Rejecting Sales Tax

New Hampshire has never had a general sales tax throughout its entire history, and politicians have consistently opposed implementing one:

1980s

"The Pledge" Begins

For over 40 years, candidates for governor (Democrat or Republican) have had to take "The Pledge" - promising to veto any attempt to pass a broad-based sales or income tax.

Result: No sales tax proposals pass

2012

Constitutional Amendment Referendum

Voters were given the opportunity to constitutionally prohibit a state income tax. The referendum received 57% approval but needed a two-thirds majority (66%) to pass.

Result: Strong majority supported tax prohibition

2018-Present

Interstate Sales Tax Defense

Governor Chris Sununu fought against U.S. Supreme Court rulings that would allow other states to collect sales taxes from New Hampshire businesses, defending the state's tax-free status.

Result: Continued commitment to no sales tax

"Live Free or Die" is not just a slogan: New Hampshire's state motto reflects the anti-tax philosophy deeply embedded in its political culture. The absence of sales tax is viewed as essential to the state's identity and economic competitiveness, drawing shoppers from neighboring states and businesses seeking lower tax burdens.

How New Hampshire Compares to Neighboring States

New Hampshire is the only tax-free state in the Northeast

0.000%

Maine

5.50%

No local tax

Vermont

6.00%

+ up to 1%
local tax

New Hampshire

No sales tax

Tax-Free Shopping!

Massachusetts

6.25%

No local tax

Connecticut

6.35%

No local tax

New Hampshire is the only state in the Northeast with no general sales tax, making it a shopping destination for residents of neighboring states.

Got Questions?

Frequently Asked Questions

New Hampshire Sales Tax History

New Hampshire has never imposed a general sales tax throughout its history as a state. The commitment to tax-free shopping is deeply ingrained in New Hampshire's political culture and identity.

Year	Event	Rate	Notes
1776-Present	No Sales Tax	0%	Never imposed a general sales tax
~1980s	"The Pledge" Begins	—	Candidates promise not to implement sales/income tax
Multiple Times	Voters Reject Sales Tax	—	Proposals rejected; would require constitutional amendment
2018-Present	Remote Sales Tax Defense	—	Gov. Sununu defended NH from other states' tax collection

Related Calculators & Resources

State Calculator

Maine

Calculate ME sales tax (5.5%)

State Calculator

Massachusetts

Calculate MA sales tax (6.25%)

State Calculator

Vermont

Calculate VT sales tax (6%)

All Calculators

View All State Calculators

Calculate sales tax for all 50 US states

Resources

Official NH Tax Info

→

Disclaimer: New Hampshire has no general sales tax as of January 2025. However, specific taxes apply to prepared meals (8.5%), hotel accommodations (8.5%), car rentals (8.5%), and telecommunications services (7%). For official information and specific guidance, please consult the New Hampshire Department of Revenue Administration or a qualified tax professional.

Not Legal or Tax Advice: The information provided on this page is for informational purposes only and should not be construed as legal or tax advice.

Sources: New Hampshire Department of Revenue Administration, RSA 78-A (Meals and Rentals Tax)

Last updated: October 10, 2025