New Hampshire Resale Certificate Guide 2026: How to Get Yours

New Hampshire is one of only five states with no general sales tax. There is no state sales tax, no local sales tax, and no use tax on purchases. This is a significant advantage for consumers and businesses alike. However, the absence of a sales tax does not mean New Hampshire businesses can ignore resale certificates entirely. If you sell to customers in other states or purchase inventory from vendors in states that do charge sales tax, resale certificates are still part of your compliance picture. This guide covers what New Hampshire businesses need to know for 2026.

New Hampshire Tax Basics

No General Sales Tax

New Hampshire does not impose a general sales tax on the sale of goods or services. This applies statewide. There are no local sales taxes either. Businesses operating entirely within New Hampshire do not collect sales tax and do not need a sales tax permit for in-state sales.

Meals and Rooms Tax

While there is no general sales tax, New Hampshire does impose a 9% Meals and Rooms Tax (MRT) on:

• Prepared meals served by restaurants, cafes, and similar establishments
• Room rentals in hotels, motels, bed-and-breakfasts, and short-term rentals (including Airbnb and VRBO)
• Motor vehicle rentals

This is New Hampshire's primary consumption tax. Businesses that sell prepared food, provide lodging, or rent vehicles must register with the New Hampshire Department of Revenue Administration (DRA) and collect the 9% MRT.

Business Taxes

New Hampshire has no personal income tax on wages or salaries. However, the state does impose:

• Business Profits Tax (BPT): 7.5% on business income over $92,000
• Business Enterprise Tax (BET): 0.5% on the enterprise value tax base (compensation, interest, and dividends paid)

These are business-level taxes, not sales taxes, but they are worth noting for businesses evaluating New Hampshire's overall tax climate.

What Is Taxable in New Hampshire?

The short answer: almost nothing from a sales tax perspective.

• No sales tax on tangible personal property
• No sales tax on services
• No sales tax on clothing, groceries, electronics, or any other consumer goods
• Prepared meals, lodging, and vehicle rentals are subject to the 9% Meals and Rooms Tax
• Tobacco products are subject to a tobacco tax
• No use tax on out-of-state purchases

Why Do New Hampshire Businesses Need Resale Certificates?

This is the central question. If New Hampshire has no sales tax, why would a resale certificate matter? The answer comes down to cross-border commerce.

Buying Inventory from Other States

If your business purchases inventory from vendors in states that charge sales tax (which is most states), those vendors will charge you their state's sales tax unless you provide them with a valid resale certificate. A resale certificate tells the vendor that you are buying for resale, not for personal consumption, and the sale is exempt from sales tax.

Without a resale certificate, you pay sales tax on your inventory purchases. That tax becomes a cost you absorb, cutting into your margins.

Selling to Customers in Other States

If your New Hampshire business sells to customers in other states and meets those states' economic nexus thresholds, you may be required to register, collect, and remit sales tax in those states. This is true even though New Hampshire itself has no sales tax.

Economic nexus thresholds vary by state but commonly sit at $100,000 in sales or 200 transactions. If you sell online and ship to customers nationwide, you may trigger nexus in multiple states.

Marketplace Facilitator Considerations

If you sell through marketplaces like Amazon, eBay, Etsy, or Shopify, those platforms typically collect and remit sales tax on your behalf for states where they meet facilitator requirements. However, if you also sell directly through your own website, you are responsible for collecting sales tax in states where you have nexus.

How to Get a Resale Certificate as a New Hampshire Business

Since New Hampshire has no sales tax, the state does not issue its own resale certificate. Instead, New Hampshire businesses use the exemption certificate forms of the states where they make purchases.

Option 1: Use the Vendor's State Certificate

When buying from a vendor in another state, ask for that state's resale or exemption certificate form. Complete it with your business information. For the tax ID or registration number, you have two options:

• If you are registered for sales tax in that state, use that state's registration number
• If you are not registered, some states accept your Federal EIN or a statement that your state does not require sales tax registration

Not all states handle this the same way. Some states require you to be registered in their state or your home state. Since New Hampshire has no sales tax registration, this can create friction with some vendors.

Option 2: Use the MTC Uniform Certificate

The Multijurisdiction Uniform Sales and Use Tax Certificate (MTC) is accepted by most states. New Hampshire businesses can complete this form and use it with vendors in participating states. This is often the most practical approach for businesses buying from vendors in multiple states.

Option 3: Use the SST Certificate

If the vendor's state is an SST member, you may be able to use the SST Certificate of Exemption. This certificate is designed for multi-state use and is accepted across all SST member states.

Want help navigating this process? We can help you identify which certificates you need and assist with completion.

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Multi-State Considerations

For New Hampshire businesses, multi-state compliance is the primary reason resale certificates matter.

Economic Nexus in Other States

If your New Hampshire business sells to customers in other states and exceeds their economic nexus thresholds, you must register for sales tax in those states. Common thresholds:

• Most states: $100,000 in sales or 200 transactions
• Some states (like California and Texas): $500,000 in sales

Once registered, you collect and remit that state's sales tax on sales to their residents.

Marketplace Facilitator Rules

Most states now require marketplace facilitators to collect sales tax on behalf of sellers. If you sell through Amazon, eBay, Etsy, or Walmart, those platforms handle sales tax collection for most states. This significantly reduces the compliance burden for New Hampshire sellers who use these platforms.

Buying Inventory from Sales Tax States

When you buy inventory from vendors in sales tax states, you need to provide resale certificates to avoid paying their sales tax. Common scenarios:

• Buying wholesale goods from a Massachusetts distributor (6.25% tax)
• Sourcing materials from a Connecticut supplier (6.35% tax)
• Ordering inventory from a New York vendor (up to 8.875% tax)

Without certificates, these taxes are a direct cost to your business.

Drop Shipping

If you use drop shipping (where a third-party supplier ships directly to your customer), the tax treatment depends on the states involved. The supplier's state may require them to collect sales tax, and the customer's state may impose use tax. Having resale certificates in place with your drop ship suppliers is critical.

For more on multi-state compliance, see our multi-state resale certificate guide.

Common Mistakes for New Hampshire Businesses

Mistake 1: Assuming You Never Need Resale Certificates

The most common error is believing that because New Hampshire has no sales tax, resale certificates are irrelevant. If you buy from vendors in other states, you need certificates to avoid paying their sales tax on your inventory.

Mistake 2: Not Registering in States Where You Have Nexus

Selling to customers in other states can create nexus obligations. Failing to register, collect, and remit sales tax where required can result in back taxes, penalties, and interest. New Hampshire's lack of sales tax does not shield you from other states' requirements.

Mistake 3: Paying Sales Tax on Inventory Purchases

Some New Hampshire businesses simply accept paying sales tax when buying from out-of-state vendors because the resale certificate process seems complicated. Over time, this costs thousands of dollars. A few minutes of paperwork per vendor saves real money.

Mistake 4: Confusing the Meals and Rooms Tax with Sales Tax

The 9% Meals and Rooms Tax is not a general sales tax. It applies only to prepared food, lodging, and vehicle rentals. Do not confuse MRT obligations with general sales tax compliance. They are separate systems with different rules.

New Hampshire-Specific Rules You Should Know

Meals and Rooms Tax Details

The 9% Meals and Rooms Tax is New Hampshire's most significant consumption tax. Key details:

• Applies to prepared food served in restaurants, take-out meals, and catered events
• Applies to hotel, motel, B&B, and short-term rental accommodations
• Applies to motor vehicle rentals
• Does not apply to groceries, unprepared food, or retail merchandise
• Businesses subject to MRT must register with the DRA and file returns

If you operate a restaurant or lodging business, you must register for MRT and collect the 9% tax from customers.

No Use Tax

New Hampshire does not impose a use tax. This means that purchases from out-of-state vendors are not subject to any New Hampshire tax, whether or not the vendor collects their own state's tax. This is a significant advantage over other states that require businesses to self-report and pay use tax on out-of-state purchases.

Business Advantages

New Hampshire's tax structure creates legitimate advantages for resale businesses:

• No sales tax on in-state sales means no compliance burden for purely local businesses
• No use tax means no additional tax on inventory purchased from out-of-state
• No personal income tax on wages means lower total tax burden for business owners
• The 7.5% BPT and 0.5% BET are the primary business-level taxes

Internet Sales

New Hampshire has been a vocal opponent of states imposing sales tax collection obligations on out-of-state sellers, particularly after the 2018 South Dakota v. Wayfair Supreme Court decision. However, other states' economic nexus laws still apply to New Hampshire businesses that sell into those states. New Hampshire's opposition does not exempt its businesses from compliance.

Tobacco Tax

New Hampshire imposes a tobacco tax on cigarettes and other tobacco products. This is separate from sales tax and is collected at the wholesale level. Businesses selling tobacco products should understand these excise tax obligations.

Potential Savings for New Hampshire Businesses

While New Hampshire businesses do not save on in-state sales tax (since there is none), they save by using resale certificates when buying from vendors in other states.

The actual savings depend on which states you buy from and their tax rates.

New Hampshire Resale Certificate FAQs

Q: Does New Hampshire issue its own resale certificate? A: No. New Hampshire has no sales tax, so it does not issue a state resale certificate. New Hampshire businesses use the certificate forms of the states where they make purchases (MTC, SST, or state-specific forms).

Q: Do I need a sales tax permit in New Hampshire? A: No, not for general sales tax purposes. New Hampshire has no general sales tax. If you serve prepared food, provide lodging, or rent vehicles, you need a Meals and Rooms Tax registration.

Q: Can I use my Federal EIN instead of a state tax ID on resale certificates? A: Some states accept your Federal EIN when you are from a state with no sales tax. Others require you to register in their state or provide a home-state registration number. Since New Hampshire has no sales tax registration, this varies by vendor and by state.

Q: Do I need to register in other states if I sell online? A: Potentially. If your sales into another state exceed that state's economic nexus threshold, you must register, collect, and remit their sales tax. This applies regardless of New Hampshire's lack of sales tax.

Q: Is the Meals and Rooms Tax the same as sales tax? A: No. The 9% Meals and Rooms Tax applies only to prepared food, lodging, and vehicle rentals. It is a separate tax with its own registration and filing requirements. It is not a general sales tax.

Get Started with Your Resale Certificate

Even though New Hampshire has no sales tax, resale certificates are a practical tool for any NH business that buys from vendors in other states. Do not leave money on the table by paying sales tax on inventory you plan to resell.

• Help identifying which state certificates you need
• Assistance completing MTC or state-specific forms
• Guidance on economic nexus obligations

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For more details on states with no sales tax, see our guide to states with no sales tax.

New Hampshire's lack of sales tax is a major business advantage, but it does not eliminate all tax obligations. Understand the Meals and Rooms Tax, use resale certificates for out-of-state purchases, and stay aware of your nexus obligations in other states.

Related Articles

• States with No Sales Tax - Learn how all five no-sales-tax states handle resale and commerce.
• Understanding Sales Tax Nexus - Critical for NH businesses selling into other states.
• Multi-State Resale Certificates - How to manage exemption certificates across multiple states.