State of New Hampshire Sales Tax The 2016 New Hampshire State Sales Tax

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What is the 2016 New Hampshire Sales Tax Rate?

New Hampshire Sales Tax Rate

0.00%

2016 New Hampshire state sales tax
Exact tax amount may vary for different items

The New Hampshire state sales tax rate is 0%, and the average NH sales tax after local surtaxes is 0%.

New Hampshire is one of the few states with no statewide sales tax. There are, however, several specific taxes levied on particular services or products. These excises include a 9% tax on restaurants and prepared food consumed on-premises, a 9% tax on room and car rentals, a tax of $0.00055 cents per megawatt-hour on electricity, and a 7% tax on telecommunications services.

If you are a New Hampshire business owner, you can learn more about how to collect and file your New Hampshire sales tax return at the 2016 New Hampshire Sales Tax Handbook .

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New Hampshire Sales Tax Exemptions

New Hampshire does not exempt any types of purchase from the state sales tax. Prepared Food is subject to special sales tax rates under New Hampshire law. In most states, necessities such as groceries, clothes, and drugs are exempted from the sales tax or charged at a lower sales tax rate.

Some items may not be eligible for these reduced sales tax rates, such as expensive clothing, unhealthy food or drinks like soda, and certain non-essential pharmaceuticals. Other items including gasoline, alcohol, and cigarettes are subject to various New Hampshire excise taxes in addition to the sales tax.

In some states, items like alcohol and prepared food (including restaurant meals and some premade supermarket items) are charged at a higher sales tax rate. Prepared Food is subject to a higher state sales tax then other items. The NH sales tax applicable to the sale of cars, boats, and real estate sales may also vary by jurisdiction. New Hampshire's sales tax rates for commonly exempted items are as follows:

Groceries: 0% Clothing: 0% Prepared Food: 9% Prescription Drugs: 0% Non-Prescription Drugs: 0%
New Hampshire sales tax for a restaurant meal
$100 Restaurant Dinner
New Hampshire sales tax for groceries
$100 of groceries
New Hampshire sales tax for clothing
$100 in clothes
New Hampshire sales tax for general consumer products
$100 of consumer products
$9.00 sales tax
$109.00 total
$0.00 sales tax
$100.00 total
$0.00 sales tax
$100.00 total
$0.00 sales tax
$100.00 total

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New Hampshire Sales Tax Exemption Certificate

Unlike a Value Added Tax (VAT), the New Hampshire sales tax only applies to end consumers of the product. Individuals and companies who are purchasing goods for resale, improvement, or as raw materials can use a New Hampshire Sales Tax Exemption Form to buy these goods tax-free.

Companies or individuals who wish to make a qualifying purchase tax-free must have a New Hampshire state sales tax exemption certificate, which can be obtained from the New Hampshire Department of Revenue Administration . On making an exempt purchase, Exemption Certificate holders may submit a completed New Hampshire Sales Tax Exemption Form to the vendor instead of paying sales tax.

Sales tax exemption forms (as well as business sales tax id applications, sales tax returns, and the full New Hampshire sales tax code) can be downloaded from the New Hampshire Department of Revenue Administration here .

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New Hampshire Sales Tax Calculator

 Sales Tax Calculator
Purchase Details:
$ in zip code Enter the zip code where the purchase was made for local sales tax

Whenever you make a purchase at a licensed New Hampshire retailer, your sales tax will be automatically calculated and added to your bill. To lookup the sales tax due on any purchase, use our New Hampshire sales tax calculator.

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New Hampshire Use Tax [View Main Article]

If you buy goods and are not charged the New Hampshire Sales Tax by the retailer, such as with online and out-of-state purchases, you are supposed to pay the 0% sales tax (less any foreign sales tax paid) for these items yourself as the New Hampshire Use Tax.

Your are expected to voluntarily list your liable purchases on a New Hampshire Use Tax Return, which should be attached with payment to your New Hampshire Income Tax Return. Historically, compliance rates with with the New Hampshire Use Tax have been low.

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New Hampshire Local Sales Taxes

New Hampshire does not allow local jurisdictions like cities or counties to collect a local sales tax. The New Hampshire state sales tax of 0% is applicable statewide. You can view the sales tax rates for various cities in New Hampshire here.


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