Who collects New Hampshire sales tax on dropshipped orders?

Nobody. New Hampshire imposes no general sales tax in 2026, so neither you as the retailer nor your supplier collects tax on an order delivered to a New Hampshire customer. You still owe sales tax in states that do impose one, so test each destination state against its own threshold rather than against New Hampshire's.

Will my dropshipper charge me New Hampshire sales tax on the wholesale?

Not on the New Hampshire leg — there is no New Hampshire sales tax for a supplier to charge, so no NH resale certificate is needed to avoid it. Wholesale invoices for shipments into other states are a different matter: get resale certificates for every state where your dropshipper has nexus.

Does dropshipping trigger economic nexus in New Hampshire?

No. New Hampshire has no general sales tax and therefore no economic nexus threshold, so New Hampshire-destination retail revenue creates no collection duty however fulfilment is arranged. The same revenue counts toward nothing in other states either — each state tests only its own deliveries.

Can I use an out-of-state resale certificate for a dropshipper in New Hampshire?

You will not need one for New Hampshire itself, since there is no New Hampshire sales tax for a supplier to charge on the wholesale invoice. Where it matters, most states accept the Streamlined (SST form F0003) or MTC multijurisdiction certificate, but California, Florida, Hawaii, Illinois, Maryland, and Massachusetts reject an out-of-state certificate from the true retailer in a drop shipment. Verified 2026-06-27.

New Hampshire Dropshipping Sales Tax Guide — 2026

Updated 2026-07-20

Reviewed by Nexus by State research team using official state tax sources. Last reviewed 2026-07-20.

Guide content last reviewed: 2026-07-20

New Hampshire has no general sales tax

New Hampshire does not levy a general state or local sales tax, so drop-shipped orders delivered into New Hampshire carries no sales-tax registration, collection, or filing obligation — there is no economic nexus threshold to cross and no rate to charge.

New Hampshire sales tax nexus and economic nexus threshold: New Hampshire does not impose a statewide or local general sales tax, so remote sellers do not have a sales-tax economic nexus dollar threshold, transaction-count test, or general marketplace-facilitator collection threshold for retail goods shipped to New Hampshire customers. New Hampshire Department of Revenue Administration materials instead list targeted state-administered taxes such as Business Profits Tax, Business Enterprise Tax, Communications Services Tax, Meals and Rooms (Rentals) Tax, tobacco tax, real estate transfer tax, and property-related taxes. The Meals and Rooms tax is a separate 8.5% tax on restaurant meals, lodging, and motor vehicle rentals, not a general retail sales tax. Sellers with New Hampshire business activity or taxable meals, lodging, rental, communications, tobacco, or other special-tax activity should verify those separate registration duties with DRA.

What still deserves a look in New Hampshire

Sales-tax-free does not mean tax-free. Several no-sales-tax states impose other business-level taxes on in-state activity — confirm what applies to you with the New Hampshire revenue agency.
Shipping from New Hampshire changes nothing about your duties elsewhere. Sales delivered into other states are tested against those states’ thresholds, not New Hampshire’s absence of one — start with the nexus calculator to see where you owe.
Storing inventory in New Hampshire (a 3PL, an FBA centre, your own warehouse) creates no NH sales-tax duty, because there is no NH sales tax to collect.

New Hampshire nexus note

What to do next

Read the full New Hampshire overview for thresholds, filing frequency, marketplace facilitator rules, and registration links. Use the nexus calculator to check whether you have crossed the threshold. For background on the post-Wayfair economic nexus framework, see the pillar guide.

Dropshipping sales tax in other states

Compare New Hampshire's dropshipping rules with nearby and similar states' dropshipping sales tax guides:

Frequently asked questions

Who collects New Hampshire sales tax on dropshipped orders?: Nobody. New Hampshire imposes no general sales tax in 2026, so neither you as the retailer nor your supplier collects tax on an order delivered to a New Hampshire customer. You still owe sales tax in states that do impose one, so test each destination state against its own threshold rather than against New Hampshire's.
Will my dropshipper charge me New Hampshire sales tax on the wholesale?: Not on the New Hampshire leg — there is no New Hampshire sales tax for a supplier to charge, so no NH resale certificate is needed to avoid it. Wholesale invoices for shipments into other states are a different matter: get resale certificates for every state where your dropshipper has nexus.
Does dropshipping trigger economic nexus in New Hampshire?: No. New Hampshire has no general sales tax and therefore no economic nexus threshold, so New Hampshire-destination retail revenue creates no collection duty however fulfilment is arranged. The same revenue counts toward nothing in other states either — each state tests only its own deliveries.
Can I use an out-of-state resale certificate for a dropshipper in New Hampshire?: You will not need one for New Hampshire itself, since there is no New Hampshire sales tax for a supplier to charge on the wholesale invoice. Where it matters, most states accept the Streamlined (SST form F0003) or MTC multijurisdiction certificate, but California, Florida, Hawaii, Illinois, Maryland, and Massachusetts reject an out-of-state certificate from the true retailer in a drop shipment. Verified 2026-06-27.

Sources

date_retrieved: 2026-05-27