Resale Certificate in New Hampshire (2026)

New Hampshire resale certificate status: restricted. New Hampshire does not have a general sales tax, therefore, resale certificates for sales tax exemption are not applicable..

Key facts

Status
Restricted
License required
No
Jurisdiction
New Hampshire
Last reviewed
2026-04-09

Resale Certificate laws in New Hampshire

New Hampshire is one of several states that does not impose a general statewide sales tax on goods or services. Consequently, businesses in New Hampshire do not need to obtain or provide resale certificates to exempt sales from sales tax, as there is no sales tax to collect or remit. This simplifies transactions for businesses that buy goods for resale within the state. Purchasers in New Hampshire typically pay for items without any sales tax being added at the point of sale. While New Hampshire does not have a sales tax, it does have other types of taxes, such as meals and rooms tax, and certain business taxes. These taxes operate independently of a sales tax framework and are not related to the concept of a sales tax resale certificate. Businesses operating in New Hampshire should consult state resources regarding any applicable taxes based on their specific industry and activities.

Frequently asked questions

What are the Resale Certificate requirements in New Hampshire?

In New Hampshire, resale certificate status is restricted. New Hampshire is one of several states that does not impose a general statewide sales tax on goods or services. Consequently, businesses in New Hampshire do not need to obtain or provide resale certificates to exempt sales from sales tax, as there is no sales tax to collect or remit. This simplifies transactions for businesses that buy goods for resale within the state. Purchasers in New Hampshire typically pay for items without any sales tax being added at the point of sale. While New Hampshire does not have a sales tax, it does have other types of taxes, such as meals and rooms tax, and certain business taxes. These taxes operate independently of a sales tax framework and are not related to the concept of a sales tax resale certificate. Businesses operating in New Hampshire should consult state resources regarding any applicable taxes based on their specific industry and activities.

How do I obtain a Resale Certificate in New Hampshire?

Contact New Hampshire's administering agency for application requirements and testing procedures.

Can I use my out-of-state Resale Certificate in New Hampshire?

New Hampshire generally recognizes out-of-state credentials through reciprocity agreements, but you must transfer your resale certificate within 30 days of establishing residency. Check with the state agency for specific reciprocity details.

What are the penalties for resale certificate violations in New Hampshire?

Penalties for resale certificate violations in New Hampshire vary based on the specific offense. Verify current penalties with official state resources.

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