What Is the Sales Tax in New Hampshire

Legal Guide Team

Overview Of New Hampshire’s Tax Landscape

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Meals And Rooms Tax At A Glance

What Is Taxed

  • Restaurant meals, including dine-in and most takeout prepared foods
  • Beverages sold for immediate consumption as part of a meal
  • Lodging charges for hotel, motel, or similar accommodations

What Is Not Taxed

  • Most groceries and food intended for home consumption
  • Prescriptions and over-the-counter medicines when purchased for personal use
  • Rent or lease payments for long-term real estate that are not part of lodging charges

Administration And Collection

Businesses collect the meals and rooms tax at the point of sale and remit the proceeds to the New Hampshire Department of Revenue Administration (DRA). Accurate record-keeping is essential, particularly for businesses that operate both taxed and untaxed lines of business, to ensure correct apportionment and remittance.

Other Taxes And Considerations

Exemptions And Special Rules For Purchases

Implications For Consumers

Implications For Businesses

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A quick phone call can clarify your options and next steps. The conversation is confidential.
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Or dial: (855) 550-1270

Recent Trends And Practical Tips

Supplementary Resources