Taxes / Seller's permits by state / New Hampshire
Do I need a seller's permit to sell on eBay or Poshmark in New Hampshire?
No: New Hampshire law says the state does not impose a traditional broad-based sales and use tax on purchases made in New Hampshire, so there is no New Hampshire seller's permit for marketplace sales, and no state sales tax for a marketplace to collect on orders delivered there. Selling direct (your own site, Facebook, a flea market) doesn't change that, because there is still no general sales tax to register for; selling to buyers in other states can bring those states' rules into play, and RSA 78-E sets out protections for New Hampshire remote sellers.
General information, not tax or legal advice. Check with a tax professional about your own situation.
Checked against the official pages listed below on .
New Hampshire in short
- Sell only on marketplaces that collect the tax:
- No sales tax to register for
- Also sell direct (own site, Facebook, flea market):
- No sales tax to register for
- Resale certificate:
- None needed: no sales tax
- Garage and occasional sales:
- No sales tax
If you sell only on eBay, Poshmark and other marketplaces
With no broad-based sales tax, New Hampshire has no sales tax registration for a seller who uses marketplaces. RSA 78-E is about other states that try to impose their own sales tax collection duties on New Hampshire remote sellers, which it defines as sellers located in New Hampshire without a physical presence in the other state.
The rule: RSA 78-E:1, II.
"A foreign taxing authority shall provide written notice to the department of justice at least 45 days prior to taking any action to determine or impose sales or use tax liability against a New Hampshire remote seller."
New Hampshire does not impose a traditional broad-based sales and use tax, according to the findings in RSA 78-E:1. The same findings describe the business enterprise tax (BET) as a tax imposed directly on the business, not on the consumer.
If you also sell direct: your own site, Facebook, flea markets, consignment
No sales tax permit applies to direct sales in New Hampshire. RSA 78-E requires another state's taxing authority to give the New Hampshire Department of Justice written notice at least 45 days before acting to impose sales or use tax on a New Hampshire remote seller.
- Fee:
- No sales tax permit exists, so there is no permit fee.
"The state of New Hampshire does not impose a traditional broad-based sales and use tax on customers making purchases of goods and services in New Hampshire"
Resale certificates in New Hampshire
With no broad-based sales and use tax there is no New Hampshire sales tax to exempt inventory purchases from, so the state has no resale certificate of its own. A supplier in another state applies that state's rules to a New Hampshire buyer.
Garage sales, yard sales and other occasional sales
No sales tax. A New Hampshire yard or garage sale has no state sales tax to collect, because the state does not impose a broad-based sales tax.
Worked examples
A Manchester seller ships to a buyer in another state
You sell a $50 jacket from New Hampshire to a buyer in a sales tax state. New Hampshire collects no sales tax on it. If another state's tax authority contacts you about collecting its tax, RSA 78-E says that authority must first give the New Hampshire Department of Justice at least 45 days' written notice before taking action against a New Hampshire remote seller.
Buying inventory at home
You buy a $200 lot of used books from a New Hampshire estate sale. With no broad-based sales tax in the state, there is no New Hampshire sales tax on the purchase and no resale certificate to hand over.
Edge cases and details
- RSA 78-E says a New Hampshire remote seller should notify the New Hampshire Department of Justice of another state's first request for private customer transaction information, and may choose to comply right away, under protest if it wishes, notifying the Department of Justice afterward.
- The 45-day written notice in RSA 78-E:4 is owed by the other state's taxing authority to the New Hampshire Department of Justice before it acts to determine or impose sales or use tax on a New Hampshire remote seller.
- New Hampshire's business enterprise tax is described in RSA 78-E:1 as a tax imposed directly on the business, so a business may have state tax obligations even though there is no sales tax.
What to do
- Nothing to register for sales tax in New Hampshire; keep records of where your orders ship, since other states' rules apply to sales delivered there.
- If another state's tax authority asks you to collect its tax, read RSA 78-E and check with a tax professional before responding.
- Ask a tax professional whether New Hampshire business taxes such as the business enterprise tax apply to your selling.
Common questions
Does New Hampshire have a resale certificate?
The state has no broad-based sales and use tax, so there is no New Hampshire sales tax exemption to claim on inventory; suppliers in other states follow their own state's rules.
Do I charge sales tax at a New Hampshire yard sale?
No New Hampshire sales tax applies, because state law says New Hampshire does not impose a traditional broad-based sales and use tax.
Related
- Seller's permits by state: marketplace-only sellers, resale certificates and garage sales on one table
- New Hampshire: marketplace sales tax and 1099-K rules
- Nevada: do you need a seller's permit?
- New Jersey: do you need a seller's permit?
- Form 1099-K for resellers: the federal test
- Do eBay's fees apply to the sales tax a buyer pays?
- Where each selling app keeps its sales report
General information, not tax or legal advice
This page summarizes New Hampshire's own published pages, rules and statutes as read on . It doesn't say whether you must register, what you should file or whether you owe tax: that turns on your own sales, where you sell and what you buy. Rules change. Check with a tax professional, or ask the New Hampshire Department of Revenue Administration directly.
Sources
Official pages this page is built from, with the day each was read.
- New Hampshire General Court: RSA Chapter 78-E, Protection of Private Customer Information and Rights of New Hampshire Remote Sellers in Connection With Certain Foreign Sales and Use Taxes; read . No broad-based sales and use tax; business enterprise tax; 45-day notice for New Hampshire remote sellers.
Free 1-page Reseller Cheat Sheet: fees on 8 platforms, Media Mail and stamp prices
What each platform takes from a $10, $25 and $50 sale, Media Mail 1-10 lb, Ground Advantage to Zones 1, 5 and 8, and the Forever stamp, on one printable page. The link appears as soon as you sign up.