New Hampshire sales tax at a glance
| Type of tax | No general sales tax |
|---|---|
| State rate | None |
| Local sales taxes | None |
| Groceries | No sales taxNew Hampshire has no general sales tax, so groceries are not taxed. |
| Prescription drugs | No sales taxNo sales tax applies to prescription or over-the-counter drugs in New Hampshire. |
| Clothing | No sales taxClothing and shoes are sold with no sales tax anywhere in New Hampshire. |
Official rates: NH Department of Revenue Administration: Meals and Rooms (Rentals) Tax.
Worked examples
A $1,000 TV bought in Nashua
| Rate | 0% |
|---|---|
| Price before tax | $1,000.00 |
| Sales tax | $0.00 |
| Total | $1,000.00 |
Working: $1,000.00 × 0% = $0.00. There is no sales tax on goods, so the total equals the price. Across the border in Massachusetts the same TV would carry 6.25% tax.
A $97.65 restaurant bill with 8.5% meals tax
| Rate | 0% state + 8.5% local = 8.5% |
|---|---|
| Price before tax | $90.00 |
| Sales tax | $7.65 |
| Total | $97.65 |
Working back: $97.65 ÷ 1.085 = $90.00, so the tax was $7.65. Restaurant meals are one of the few things New Hampshire taxes. Dividing by 1.085 gives the menu price before the meals tax.
The 8.5% Meals and Rooms Tax
The Meals and Rooms (Rentals) Tax applies to restaurant meals and other prepared food, hotel rooms and other sleeping accommodations such as short-term rentals, and motor vehicle rentals. The rate has been 8.5% since 1 October 2021, down from 9%. It is paid by the consumer and collected by licensed operators, who remit it to the Department of Revenue Administration each month. Groceries bought to eat at home are not covered.
Shopping from neighboring states
Retailers near the borders with Massachusetts, Maine and Vermont attract many out-of-state shoppers, especially for electronics, appliances and alcohol from state liquor stores. Remember that your home state may expect use tax on taxable items you bring home. Massachusetts, for example, applies its 6.25% use tax to taxable goods bought tax-free elsewhere for use in Massachusetts.
New Hampshire vs. neighboring states
| State | State rate | Avg. combined | Groceries |
|---|---|---|---|
| New Hampshire | 0% | 0.00% | No sales tax |
| Maine | 5.5% | 5.50% | Exempt (grocery staples) |
| Vermont | 6% | 6.43% | Exempt |
| Massachusetts | 6.25% | 6.25% | Exempt |
Average combined rates are from the Tax Foundation, midyear 2026 report. See sales tax rates for every state for the full table.