No, New Hampshire does not have a sales tax. The price on the tag is the price you pay at the register, whether you’re buying groceries, a television, building materials, or a car. New Hampshire is one of only five states without a general sales tax, and it applies to residents and visitors alike. A handful of specific things do get taxed — prepared meals, hotel rooms, rental cars, tobacco, and phone service among them — but ordinary retail shopping is not one of them.
No Sales Tax and No Use Tax
New Hampshire imposes no statewide or local sales tax on tangible personal property.1New Hampshire General Court. New Hampshire Revised Statutes Section 78-D:1 – Findings and Purpose There is no percentage added at checkout, and no local option that towns or cities can layer on top. That covers clothing, electronics, furniture, appliances, groceries, and vehicles.
The state also does not impose a use tax. In most sales-tax states, if you buy something out of state and bring it home, you owe your home state a use tax on the purchase. New Hampshire does not tax goods or services purchased out of state for use, storage, or consumption within its borders.1New Hampshire General Court. New Hampshire Revised Statutes Section 78-D:1 – Findings and Purpose Drive to Massachusetts for a sofa and bring it back — you owe New Hampshire nothing.
Online and Out-of-State Orders
Because the state has no sales or use tax, New Hampshire residents owe nothing to the state on items ordered online, no matter where the seller is based. Some out-of-state retailers still collect their own state’s tax based on the shipping destination, but when the destination is a New Hampshire address, no New Hampshire tax applies.
After the U.S. Supreme Court’s 2018 decision in South Dakota v. Wayfair expanded states’ ability to require remote sellers to collect sales tax, New Hampshire also moved to shield its own retailers from being conscripted into collecting other states’ taxes. State law declares it public policy that no outside taxing authority may impose sales tax collection duties on a New Hampshire-based remote seller in a way that violates federal or state constitutional protections.2New Hampshire General Court. New Hampshire Revised Statutes Section 78-E:1 – Findings and Purpose
What Does Get Taxed: Meals, Rooms, and Rental Cars
The one broad exception a shopper will actually run into is the Meals and Rentals Tax. New Hampshire charges 8.5% on three categories: prepared meals, short-term room rentals, and motor vehicle rentals.3NH Department of Revenue Administration. 2026 Meals and Rentals Tax Booklet It’s governed by RSA 78-A and is the closest thing the state has to a consumption tax.
The 8.5% meals tax applies to food and beverages prepared by restaurants, cafés, delis, caterers, and similar establishments. If someone else prepares your food for immediate consumption, it’s taxable. Raw groceries and ingredients from a supermarket or farmers’ market are not.4New Hampshire General Court. New Hampshire Revised Statutes Section 78-A:6 – Imposition of Tax
The same 8.5% applies to rooms at hotels, motels, bed-and-breakfasts, and vacation rentals, and to short-term motor vehicle rentals.4New Hampshire General Court. New Hampshire Revised Statutes Section 78-A:6 – Imposition of Tax It will show up as its own line on your bill or receipt.
One exemption is worth knowing if you’re relocating. If you stay in the same hotel or rental for 185 consecutive days or more, you count as a permanent resident under the statute and the rooms tax stops applying; short-term is defined as fewer than 185 consecutive days.5New Hampshire General Court. New Hampshire Revised Statutes Section 78-A:3 – Definitions
Other Targeted Taxes
A few other narrow taxes exist. They aren’t sales taxes in the ordinary sense, but they can appear on receipts or closing statements.
Tobacco
Cigarettes and little cigars are taxed at $1.78 per pack of 20, with proportional rates for packages of other sizes.6New Hampshire General Court. New Hampshire Revised Statutes Section 78:2 – Tax Imposed The tax is normally built into the shelf price rather than added at the register.
Communications Services
A 7% tax applies to intrastate communications services, meaning calls, texts, and similar transmissions that both originate and terminate within New Hampshire. It’s calculated on the gross charge and shows up on the monthly bill.7New Hampshire General Court. New Hampshire Revised Statutes Section 82-A:3 – Imposition of Tax
Real Estate Transfers
When real estate changes hands, New Hampshire charges a transfer tax of $0.75 per $100 of the sale price (or any fraction of $100), and it’s charged to both the buyer and the seller separately.8NH Department of Revenue Administration. Real Estate Transfer Tax On a $400,000 home, each side pays $3,000. Sales of $4,000 or less carry a minimum tax of $20.9New Hampshire General Court. New Hampshire Revised Statutes Section 78-B:1 – Transfer Tax RSA 78-B:2 exempts certain transfers, including transfers through a will or intestate succession, transfers between spouses under a final divorce or annulment decree, and transfers made without consideration when a business changes its organizational form while keeping the same ownership and assets.10New Hampshire General Court. New Hampshire Revised Statutes Section 78-B:2 – Exceptions
How the State Pays for Itself Without a Sales Tax
With no sales tax and no personal income tax, New Hampshire leans heavily on property taxes to fund state and local services. The effective property tax rate on owner-occupied housing is roughly 1.41%, sixth highest in the country.11Tax Foundation. Property Taxes by State and County, 2025 When state and local revenues are combined, property taxes account for a larger share of total government revenue in New Hampshire than in any other state.
For a shopper or visitor, that trade-off doesn’t change the answer at the register: the sticker price is what you pay. For anyone thinking about moving in, the savings on retail and income are real, but a bigger property tax bill tends to come with them.