New Hampshire Marketplace Facilitator Sales Tax Rules — 2026

New Hampshire marketplace facilitator status is pending verification in our next data refresh.

• Facilitated sales (collected by the marketplace): you generally don't collect or remit.
• Direct sales (your own checkout): your responsibility as before.
• Informational filings may still be required depending on New Hampshire's rules, even on marketplace-facilitated volume.
• Most states exclude marketplace-facilitated sales from your economic nexus threshold calculation, but double-check New Hampshire specifically before assuming.

• Not every platform you sell on is legally a marketplace facilitator. Shopify's store platform is not — you are the seller of record. Shopify's Markets Pro is. Verify per platform.
• Wholesale sales through a marketplace are usually NOT marketplace-facilitated — the marketplace is a payment conduit, not the seller. Direct-collect obligations still apply.
• Returning customers and refunds: if the marketplace remitted tax and you process a refund outside the marketplace, the refund usually needs to flow through the marketplace to trigger the tax reversal. Off-marketplace refunds create reconciliation headaches.

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.

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.

• New Hampshire · Thresholds
  Economic and transaction nexus thresholds
• New Hampshire · Shopify
  Shopify-specific sales tax guidance
• New Hampshire · Amazon
  Amazon FBA and marketplace sales tax