New Hampshire Resale Certificate
No Sales Tax: What Suppliers Need
New Hampshire has no statewide sales tax. Agency: New Hampshire Department of Revenue Administration.
New Hampshire has no general sales and use tax, so you do not need a resale certificate to buy inventory from New Hampshire suppliers. Suppliers in states with a sales tax may still ask for one before they sell to you tax-free.
What to give suppliers in other states
A supplier in a state with a sales tax has to charge that tax unless it has a resale certificate it can accept. Give it:
- The resale certificate the supplier's state accepts. That is usually the state's own form, or the MTC uniform certificate where that state allows it. There is no New Hampshire form.
- A registration number, if the supplier's state requires one. Some states accept a number from another state. Others want you to register with them first.
- If the supplier asks for a New Hampshire tax exempt number, refer it to the Department of Revenue Administration at (603) 230-5920, or print the Department's resale and exempt certificates page and show it to the supplier.
The number they will ask for
No New Hampshire sales tax number
New Hampshire issues no sales tax number and no tax exempt number. If the supplier's state wants a registration number, ask whether it accepts one from another state or wants you to register there.
Local taxes to know about
New Hampshire has no general sales tax, but these taxes still apply to some sales.
- Meals and Rooms (Rentals) Tax
- 8.5 percent on restaurant meals, hotel and other sleeping accommodations, and motor vehicle rentals, for taxable periods beginning October 1, 2021. The customer pays it and the operator sends it to the state each month. Source
- Communications Services Tax
- A separate tax under RSA 82-A. A business that already files it can apply for resale treatment with Form DP-143. Source
New Hampshire rules in plain English
New Hampshire does not have a general sales and use tax. The New Hampshire Department of Revenue Administration does not issue resale certificates, tax exemption certificates or tax exempt numbers, so there is no New Hampshire form to give a supplier.
The question comes up when you buy inventory from a supplier in a state that does have a sales tax. That supplier has to charge its own state's tax unless it has a resale certificate it can accept, so you follow the rules of the supplier's state. Some states accept the Multistate Tax Commission's uniform certificate, or their own form with a registration number from another state. Others want you to register with them first. Ask each supplier which certificate its state accepts.
If a supplier refuses to sell to you because you have no New Hampshire tax exempt number, the Department says you can refer the supplier to it at (603) 230-5920. You can also print the Department's resale and exempt certificates page and show it as proof that New Hampshire does not issue these certificates. New Hampshire does tax some sales directly. The 8.5 percent Meals and Rooms (Rentals) Tax applies to restaurant meals, hotel rooms and motor vehicle rentals.
Sources: NH DRA: Resale & Exempt Certificates · NH DRA: Meals & Rooms (Rentals) Tax · MTC Uniform Sales & Use Tax Resale Certificate (rev. 10/14/2022)
More New Hampshire facts
- The Department of Revenue Administration does not issue Certificates for Resale or Tax Exemptions, and it does not issue tax exempt numbers. Source
- Form DP-143, the Application for Resale for the Communications Services Tax, is mailed to the Department's Taxpayer Services Division, PO Box 637, Concord, NH 03302-0637. Source
- Meals and Rooms (Rentals) Tax is due on the 15th of each month from the operators who collect it. Source
- Under RSA 78-A:4, a business must get a Meals and Rooms operator's license before it opens a hotel, offers sleeping accommodations, sells taxable meals or rents motor vehicles. Source
Selling into states with a sales tax?
New Hampshire does not issue a sales tax permit. If your business has to collect tax in another state, register there first. Each state's resale certificate page explains what its suppliers will accept.
New Hampshire resale certificate FAQ
Do I need a resale certificate in New Hampshire?
What do I give an out-of-state supplier as a New Hampshire business?
Can a New Hampshire business use the MTC uniform certificate?
Do I charge sales tax to my customers in New Hampshire?
This page summarizes New Hampshire resale certificate rules for general information and is not tax advice. Confirm current requirements with the New Hampshire Department of Revenue Administration or your tax adviser. State rules last checked October 2, 2026.