New Hampshire resale certificate and sales tax for resellers
A summary of what the sources listed on this page say about New Hampshire: its permit and resale certificate, buying inventory for resale, and refunds of sales tax paid on inventory. General information only.
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Last reviewed
Every fact on this page comes from the sources listed below, as they read on the review date. Where a source did not say something, we leave it out. Sources can change after that date.
New Hampshire quick facts
What the sources listed below say. Rules change, and how they apply depends on the facts of each case.
- State base sales tax rate
- No state sales tax[1]
Keep each purchase receipt linked to the items it covers. Get the app
What the state says about its permit and resale certificate
According to the source cited, New Hampshire has no state sales tax and lists no state sales tax permit or resale certificate. Local taxes and rules can differ. Ask the state or local tax agency or a qualified tax professional about a specific situation.[1]
What the state says about buying inventory for resale
Other points the sources mention
- The Department of Revenue Administration says New Hampshire does not have a general sales and use tax, and that it does not issue Certificates for Resale or Tax Exemptions or tax exempt numbers.[1]
- The department says a company that refuses to sell to a buyer without a New Hampshire tax exempt number may be referred to its office at (603) 230-5920 for clarification, and that its resale page may be printed and presented to any entity that requires confirmation.[1]
- The one resale certificate the page describes is for the Communications Services Tax, for businesses already filing that tax, on Form DP-143.[1]
Keep each purchase receipt linked to the items it covers
Strooply is an app for eBay resellers that identifies items from photos, shows live comps and sold-price estimates, drafts eBay listings for your review, and tracks costs and profit.
Receipt scanning, on Pro and Team plans, links each purchase receipt to the items it covers, with the tax shown on the receipt. It can misread prices, dates or line items.
Strooply is record-keeping software. It does not prepare or file tax returns, refund claims, or other filings, it is not a tax preparer, and its figures are estimates to check against your own records.
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Common questions and what the sources say
Does New Hampshire have a sales tax?
No. The Department of Revenue Administration says the State of New Hampshire does not have a general sales and use tax.[1]
Do I need a resale certificate to buy inventory in New Hampshire?
The department says it does not issue Certificates for Resale or Tax Exemptions, and that New Hampshire does not have a general sales and use tax.[1]
What does the department say if a supplier will not sell without a New Hampshire tax exempt number?
The department says it does not issue tax exempt numbers. It says the buyer may refer the company to the department at (603) 230-5920 for clarification, and that its resale page may be printed and presented to any entity that requires confirmation.[1]
Is there any resale certificate at all in New Hampshire?
Only for the Communications Services Tax. The department's page says that a filer of that tax requesting a resale certificate under RSA 82-A completes and signs Form DP-143, Application for Resale for the Communications Services Tax, and mails it to the Taxpayer Services Division.[1]
Not tax advice. Last reviewed . Confirm with the state agency or a qualified tax professional. Report an error
Where these facts come from
Each number in square brackets on this page matches an entry below. Check a source itself for its current wording.
- NH Department of Revenue Administration: Resale and Exempt Certificates, www.revenue.nh.gov/licenses-certifications/resale-exempt-certificates