Taxes / State tax rules / New Hampshire
Selling on eBay, Poshmark or Etsy from New Hampshire: sales tax and 1099-K rules
New Hampshire has no general sales tax, so no New Hampshire sales tax is collected on a marketplace sale delivered there and the state has no marketplace facilitator law; instead, RSA 78-E requires another state's tax authority to give the New Hampshire Department of Justice 45 days' written notice before acting to impose sales or use tax on a New Hampshire remote seller. New Hampshire's chapter on taxation of incomes, RSA 77, was repealed effective January 1, 2025, and we found no state 1099-K rule, so the federal 1099-K test is the one that applies.
General information, not tax advice. Check with a tax professional about your own situation.
Checked against the official pages listed below on .
New Hampshire in short
- General sales tax:
- No general sales tax
- Marketplace facilitator law:
- No (no sales tax to collect)
- Form 1099-K:
- No state personal income tax
Who collects the tax on a marketplace sale
There is no New Hampshire sales tax to collect, so a marketplace collects none on sales delivered to New Hampshire addresses.
If you sell only through marketplaces
New Hampshire has no sales tax registration or return for marketplace sellers. A New Hampshire business shipping to buyers in other states can face those states' collection rules, and RSA 78-E requires a foreign taxing authority to give the New Hampshire Department of Justice written notice 45 days before acting to impose sales or use tax liability on a New Hampshire remote seller.
Registration, resale certificates and what changes when you also sell direct have their own page: New Hampshire: seller's permit and resale certificate rules.
"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."
Does New Hampshire have a sales tax?
State law describes New Hampshire as not imposing a traditional broad-based sales and use tax on purchases in the state or on goods its residents buy elsewhere. The same findings note New Hampshire's business enterprise tax, a tax on the business rather than the buyer.
"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"
Form 1099-K: New Hampshire and the federal test
RSA chapter 77, Taxation of Incomes, was repealed by 2021, 91:99, II, effective January 1, 2025, so New Hampshire no longer has a personal tax on incomes. We found no New Hampshire 1099-K filing rule; the federal test applies.
"Repealed by 2021, 91:99, II, eff. Jan. 1, 2025."
The federal test, for comparison: the IRS says a payment app or online marketplace must send a Form 1099-K when payments for goods or services total over $20,000 in more than 200 transactions, and adds: "However, they may send you a Form 1099-K with lower amounts and/or transactions." (Understanding your Form 1099-K, reviewed ). The Instructions for Form 1099-K count both parts for the calendar year, through each platform separately, and say the box 1a gross amount is figured without adjustments for credits, discounts, fees, refunds or shipping, so a 1099-K figure is not the same as profit. More on the federal rule in Form 1099-K for resellers.
Worked examples
A $40 marketplace sale delivered to Manchester
The buyer pays $40.00 plus shipping and no New Hampshire sales tax, because the state has no general sales tax. The marketplace has nothing to collect for New Hampshire on the order.
A New Hampshire seller shipping to Vermont
A seller in Concord ships a $40.00 item to a Vermont buyer through a marketplace. Vermont's 6% rate would put $2.40 of Vermont sales tax on the item, which the marketplace collects under Vermont's law; New Hampshire's lack of a sales tax does not change the destination state's rule. See the Vermont page for that state's sources.
Edge cases and details
- RSA 78-E:7 says that if a New Hampshire remote seller is found obligated to collect another jurisdiction's sales or use tax, it is entitled to recover or deduct reasonable collection costs, including set-up and ongoing maintenance costs, from the tax collected. Whether the other state honors that is a separate question for a tax professional.
- RSA 78-E:4 lets a New Hampshire remote seller comply immediately with another state's request if it decides that is in its interest, and asks the seller to notify the Department of Justice afterward.
- Under RSA 78-E:5, impersonating a foreign taxing authority is an unfair or deceptive act under the state consumer protection law, which matters if a seller gets a suspicious out-of-state tax demand.
- RSA 78-E defines a New Hampshire remote seller as one located in New Hampshire without a physical presence in the other jurisdiction; presence there for less than 15 days in a taxable year (or more days if the other state's law allows) does not count as physical presence.
What to do
- If you ship to buyers in sales tax states, check each destination state's marketplace rules on its state page here; those states, not New Hampshire, decide who collects.
- If another state's tax authority contacts you directly about sales tax, RSA 78-E asks New Hampshire remote sellers to notify the New Hampshire Department of Justice, and a tax professional can help with the response.
- Keep marketplace sales reports by destination state, since other states may ask for them.
Common questions
Do marketplaces charge sales tax on orders shipped to New Hampshire?
No New Hampshire sales tax applies, because the state has no general sales tax. The order total is the item price plus shipping and any marketplace fees the buyer pays.
Does a New Hampshire seller have to collect other states' sales tax?
Each destination state sets its own rules for who collects on marketplace sales. RSA 78-E requires those states to give the New Hampshire Department of Justice 45 days' written notice before acting to impose sales or use tax liability on a New Hampshire remote seller.
Does New Hampshire have a 1099-K rule?
We found none. RSA chapter 77, the state's tax on incomes, was repealed effective January 1, 2025, and the federal 1099-K test applies.
Related
- Every state on one table: sales tax, marketplace facilitator laws and 1099-K rules
- New Hampshire: seller's permit and resale certificate rules
- Nevada: sales tax and 1099-K rules
- New Jersey: sales tax and 1099-K rules
- 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 advice
This page summarizes New Hampshire's own published pages and statutes as read on , and the IRS's 1099-K pages. It doesn't say what you should file, register for or pay. Rules depend on your situation and change: check with a tax professional, or with the state's revenue department.
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 tax; 45-day notice; cost recovery; definitions.
- New Hampshire General Court: RSA Chapter 77, Taxation of Incomes (repealed); read . Income tax chapter repealed effective January 1, 2025.
- Vermont Department of Taxes: Sales and Use Tax; read . Vermont 6% rate used in the cross-border example.
- Vermont Department of Taxes: Marketplace Facilitators; read . Vermont marketplace facilitators collect, for the cross-border example.
- IRS: Understanding your Form 1099-K, reviewed . The federal 1099-K test.
- IRS: Instructions for Form 1099-K, reviewed . Both parts of the federal test counted for the calendar year.
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