Resale certificate · New Hampshire

Resale Certificates in New Hampshire: No State Sales Tax

The short answer. New Hampshire has no state sales tax, so there is no New Hampshire certificate for buying tax free inside New Hampshire. New Hampshire has no local sales tax either. Below are the states that accept a resale certificate from a buyer not registered in them; each state's page sets out its terms.

Resale Certificates in New Hampshire at a Glance

State sales tax	None
State resale certificate	None for buying inside the state
Local sales tax	None

Read from the government sources listed at the foot of this page, last checked September 29, 2026. See the sources.

Local Taxes in New Hampshire

New Hampshire has no state sales tax and no local sales tax.

New Hampshire has no general sales tax on goods purchased in the state. The Department of Revenue Administration does not issue certificates for resale or sales tax exemption, or tax exempt numbers (its only resale application, Form DP-143, is for the separate Communications Services Tax).

Buying for Resale From Suppliers in Other States

Of the 45 states with a state sales tax or similar tax we verified, 14 accept a registration number issued by another state, 4 accept a written statement from a buyer not registered there and 26 depend on circumstances, set out on each state's page. 1 requires its own registration. In 13 of the 18 that accept another state's number or a statement, that route is limited to buyers located outside the state.

A business in a state with no sales tax usually has no sales tax number to give; check whether the state you buy in accepts a federal EIN or a statement instead.

Each state's page sets out its terms, so read it before you give a certificate there.

States that accept a registration number issued by another state

States where it depends on circumstances

States that accept a written statement from a buyer not registered there

Worth Knowing in New Hampshire

If a vendor refuses to sell to you because you have no New Hampshire tax exempt number, the Department says you may refer the vendor to it at (603) 230-5920, or print its Resale & Exempt Certificates page as confirmation that New Hampshire issues no such certificates.

More for New Hampshire Businesses

Sales tax nexus checker, to see where your sales may require you to register.
New Hampshire LLC guide, for forming and running an LLC in the state.
LLC guide for eBay sellers in New Hampshire, for selling through a marketplace.

Frequently Asked Questions

: New Hampshire has no state sales tax, so there is no New Hampshire certificate for buying tax free inside New Hampshire. New Hampshire has no local sales tax either.
: Of the 45 states with a state sales tax or similar tax we verified, 14 accept a registration number issued by another state, 4 accept a written statement from a buyer not registered there and 26 depend on circumstances, set out on each state's page. 1 requires its own registration. In 13 of the 18 that accept another state's number or a statement, that route is limited to buyers located outside the state. A business in a state with no sales tax usually has no sales tax number to give; check whether the state you buy in accepts a federal EIN or a statement instead.

This guide is general information, not legal or tax advice, and reading it does not create an attorney-client relationship. It reports what each state's tax agency, or the multistate bodies' published notes, say about the certificate a buyer gives a supplier when it buys goods for resale, with the sources this page cites. It cannot tell you whether your own purchase qualifies: that turns on what you buy, whether you resell it, and where you are registered, and a certificate given for a purchase that does not qualify can leave the buyer owing the tax. Confirm your own position with the tax agency named on this page, and with the tax agency of the state you buy in, before you give or accept one.

Sources

Each entry below is a document recorded in our verified New Hampshire sources, and each entry says what the document is. Some statutory text is read from an accurate mirror rather than from the state's own host, and those say so.

revenue.nh.gov/faq/does-new-hampshire-have-sales-taxDoes New Hampshire have a sales tax?, NH Department of Revenue Administration (archived copy)
revenue.nh.gov/licenses-certifications/resale-exempt-certificatesResale & Exempt Certificates, NH Department of Revenue Administration (archived copy)

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Edmond Hui · Founder, MyStateLLC

Edmond Hui is a software engineer and serial entrepreneur based in New York who has founded multiple online businesses across e-commerce, media, and information publishing. Before transitioning into tech, he spent years as a commercial real estate professional closing deals totaling over 100,000 square feet, giving him firsthand experience with business formation and entity structuring. He built MyStateLLC to provide the free, state-specific LLC guidance he wished existed when forming his own companies.