Resources Law by State New Hampshire Sales Tax Rate

New Hampshire Sales Tax Rate

New Hampshire is one of only five states that do not impose any form of general sales tax on the sale or use of tangible personal property within the state. New Hampshire does, however, levy a tax on meals (9%), room occupancies (9%), motor vehicle rentals, and use of electricity (55 cents per megawatt-hour) and phone services (7 percent). A transfer tax is levied on real estate sales, currently 1.5 percent.

In New Hampshire, any food or beverage that is prepared and served by a "restaurant," whether served for consumption on or off the restaurant premises, is considered to be a meal. Excluded from the tax is any food and beverage that is wholly packaged off the premises and sold in the original package, such as chips, candy, soda or fruit beverages in sealed containers, and frozen novelties. Catered or delivered meals or party platters are taxable, as are charges for any service or items related to preparing or serving the food (plates, ovens, etc.). Restaurants include most places where you can buy any food. There are several other exceptions. For example, meals served or furnished on the premises of a religious or charitable nonprofit organization are not taxable, nor are bakery products sold in quantity of 6 or more servings, or a whole pie, cake, or loaf of bread with multiple servings.

As of July 1, 2009, the New Hampshire meals and rooms tax rate is 9% on any amount over 36 cents (including any alcohol served on premise). The rooms tax is imposed on any occupancy in a hotel, house, apartment, dormitory, camp, cottage or any similar establishment offering sleeping accommodations in the State of New Hampshire, for any rental less than 185 days, not including bare campsites without shelter. The tax rate is currently 9% of the rent for each occupancy, which includes function rooms in any facility that offers sleeping accommodations. A motor vehicle rental tax is imposed under the meals and room tax classification at a rate of 9% on the gross rental receipts of each rental, but not including separately itemized fuel, insurance or damage charges. As of May 3, 2010, the tax on "bare campsites" was repealed.

Gasoline tax is $0.196 per gallon. Cigarettes: $1.78 per pack. Beer: 30ยข per gallon.

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