NSNexus by State

New Hampshire Marketplace Facilitator Sales Tax Rules — 2026

Updated

Reviewed by Nexus by State research team using official state tax sources. Last reviewed .

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 marketplace-facilitated 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

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 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.

Marketplace Facilitator sales tax in other states

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

Frequently asked questions

Which marketplaces collect New Hampshire sales tax?
None, because there is none to collect. New Hampshire imposes no general sales tax in 2026, so no marketplace facilitator law applies to New Hampshire-destination orders and no platform collects New Hampshire sales tax on your behalf. 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.
Is Etsy a marketplace facilitator in New Hampshire?
The designation has no effect in New Hampshire: with no general sales tax, there is nothing for Etsy to collect or remit on New Hampshire orders. Etsy does collect as a marketplace facilitator in the states that impose a sales tax, and those facilitated sales can still matter when you test your own threshold there.
Is eBay a marketplace facilitator in New Hampshire?
Not in any operative sense — New Hampshire levies no general sales tax, so eBay collects nothing on orders delivered there. eBay is a registered facilitator in the sales-tax states, where it collects, files, and remits on its facilitated transactions.
Is DoorDash a marketplace facilitator in New Hampshire?
The question does not arise for New Hampshire orders, because New Hampshire has no general sales tax on the prepared food and delivery charges a platform would otherwise be taxing. DoorDash does collect and remit in the states that tax those charges.
Is Uber Eats a marketplace facilitator in New Hampshire?
Same answer as the other delivery platforms: with no general New Hampshire sales tax, Uber Eats collects no New Hampshire tax on the food and delivery charges it bills. Its facilitator status matters only in the states that impose a sales tax.
Does Shopify qualify as a marketplace facilitator?
Standard Shopify (your own standalone store) does NOT qualify anywhere — you are the seller of record. That distinction has no New Hampshire consequence, since New Hampshire imposes no general sales tax, but it decides who registers and collects in every state that does. Shopify Markets Pro, by contrast, acts as a marketplace facilitator in many states.

Sources

date_retrieved: 2026-05-27