New Hampshire: no broad sales tax, an 8.5 percent meals tax and a 2019 law that requires 45 days notice from other states

A frequently bought together plan for a no-sales-tax price

1. Before you price the add-on

   Read your own checkout for a New Hampshire address. The legislature's findings say the state imposes no traditional broad-based sales or use tax, so for most goods the price on the product page is the price the shopper pays. That makes a discount on the add-on easy to state: 10 percent off the second item is 10 percent off the final number. Place a test order to a New Hampshire address before you print any promise about tax.

   Source: New Hampshire General Court: RSA 78-E:1, Findings and Purpose

2. If any item is prepared food

   Sort your catalog into the statute's two food groups before you bundle. A meal is food a restaurant prepares for immediate consumption, on or off the premises; food products are groceries sold for off-premises consumption, such as flour, nuts or candy. A frozen casserole and a bag of flour in one add-on pair sit on different sides of that line, so check the pair, not the product. The definition mentions meals delivered to where they are consumed but does not say whether a parcel shipment counts, so ask the Department.

   Source: New Hampshire General Court: RSA 78-A:3, Definitions

3. When you choose the pair

   Pick one add-on a buyer would reach for within a minute of choosing the main item, priced below it, with margin left after the discount. The profit-per-order post shows how to test that the pair earns more per order than the main item alone. Use the product page block rather than the cart, so the shopper sees both items before choosing.

   Source: New Hampshire General Court: RSA 78-A:3, Definitions

4. If your business is in New Hampshire and ships out of state

   Know what RSA 78-E says and does not say. Another state's tax authority has to give the Department of Justice 45 days of written notice before it requests your customer transaction records or imposes a collection duty, and you may still choose to comply if that is in your interest. Keep the notice rule in your records folder, and keep your order exports clean enough to answer a lawful request.

   Source: New Hampshire General Court: RSA 78-E:4, Notice Requirements; Prohibitions

5. Once a year

   Check your gross receipts against the Department's two filing lines for the period: 298,000 dollars for the Business Enterprise Tax and 109,000 dollars of gross business income for the Business Profits Tax, both adjusted every two years. The add-on offer raises gross receipts, so recheck the line after a strong quarter.

   Source: New Hampshire Department of Revenue Administration: Business Taxes (copy of 2026-09-15)

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Questions merchants ask

Does New Hampshire have a sales tax?

Not a broad one. RSA 78-E:1 records the legislature's finding that the state does not impose a traditional broad-based sales and use tax. It does tax meals and rooms: RSA 78-A:6 sets 8.5 percent. This is not tax advice; confirm with the New Hampshire Department of Revenue Administration.

What counts as a taxable meal?

RSA 78-A:3 defines a meal as food or a beverage a restaurant prepares and provides in a form available for immediate consumption without further significant preparation, whether eaten on or off the premises, including take out. It sets apart groceries sold for off-premises consumption as food products. The definition mentions meals delivered to the place where they are consumed, but it does not say whether a carrier shipment counts.

What is the 2019 law that other states have to follow?

RSA 78-E, enacted as 2019, chapter 280 and effective July 19, 2019. It requires a foreign taxing authority to give the Department of Justice written notice at least 45 days before it requests private customer transaction information from, examines or imposes a collection duty on a New Hampshire remote seller. The text does not describe how that notice rule has been tested in court, and this page does not either.

Do I have to wait 45 days before complying with another state's demand?

No. RSA 78-E:4 says a New Hampshire remote seller may elect immediate compliance if it decides that is in its best interests, and should then tell the Department of Justice. The duty to give the 45 days of notice falls on the other state's tax authority, not on you.

Which New Hampshire business taxes could apply to a Shopify store based here?

The Department of Revenue Administration lists the Business Enterprise Tax, filed above 298,000 dollars of gross receipts, and the Business Profits Tax, filed above 109,000 dollars of gross business income, for taxable periods beginning on or after January 1, 2025. Both thresholds are adjusted every two years, so read the Department's page for the period you are filing.

Related reading

• Frequently Bought Together on Shopify
• AOV vs Profit per Order: What to Track
• Upsell vs Cross-Sell vs Downsell, Explained

Facts and sources

• RSA 78-E:1, the findings and purpose of the chapter on the rights of New Hampshire remote sellers, says 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, nor on goods and services its residents purchase out of state for use, storage or consumption in New Hampshire.

  New Hampshire General Court: RSA 78-E:1, Findings and Purpose (accessed October 11, 2026)

• RSA 78-A:6 imposes a tax of 8.5 percent of the rent on each occupancy and a tax on taxable meals of 8.5 percent of the charge for meals over 1 dollar, with fractions of a cent rounded up, and an 8.5 percent tax on the gross rental receipts of each motor vehicle rental; the operator collects and pays it over, and the section's history lists the latest amendment as effective June 25, 2021.

  New Hampshire General Court: RSA 78-A:6, Imposition of Tax (accessed October 11, 2026)

• RSA 78-A:3 defines a meal as any food or beverage prepared for human consumption and provided by a restaurant in such form as to be available for immediate consumption without further significant preparation, whether consumed on or off the restaurant premises, including take out and to go, and it excludes food or drink wholly packaged off the premises except sandwiches, beverages in unsealed containers and catered or delivered meals; the term does not include food products provided by a store or bakery products sold in units of 6 or more.

  New Hampshire General Court: RSA 78-A:3, Definitions (accessed October 11, 2026)

• The same section defines food products as food or beverages sold for off-premises consumption that are reasonably and commonly considered groceries, including fruits, vegetables, candy, flour, nuts, dairy products, meat, poultry, fish and eggs, and says the term does not include meals, whether or not a meal consists of those items.

  New Hampshire General Court: RSA 78-A:3, Definitions (accessed October 11, 2026)

• RSA 78-E:4 requires a foreign taxing authority to give the New Hampshire Department of Justice written notice, labeled as an RSA 78-E Notice, at least 45 days before it acts to determine or impose sales or use tax liability against a New Hampshire remote seller, and bars it from requesting private customer transaction information or imposing a collection duty until those 45 days have passed.

  New Hampshire General Court: RSA 78-E:4, Notice Requirements; Prohibitions (accessed October 11, 2026)

• RSA 78-E:2 defines a New Hampshire remote seller as a business located in the state that sells to customers who take possession of the goods in another taxing jurisdiction and has no physical presence there, and lists what counts as physical presence, such as a domicile, real property, more than minimal property, employees soliciting sales or an office with 3 or more employees, and what does not, such as presence for fewer than 15 days in a taxable year.

  New Hampshire General Court: RSA 78-E:2, Definitions (accessed October 11, 2026)

• The source note under RSA 78-E:3, which sets up a voluntary information sharing system between the Department of Justice and New Hampshire remote sellers, reads 2019, 280:1, eff. July 19, 2019, and the same section says a seller's confidential reports to the Department of Justice about collection actions or threats are exempt from disclosure under RSA 91-A.

  New Hampshire General Court: RSA 78-E:3, Voluntary Information Sharing and Collaboration (accessed October 11, 2026)

• RSA 78-E:4, paragraph III(b), says a New Hampshire remote seller may elect immediate compliance with another taxing authority's request or directive if the seller determines that compliance is in its best interests, should then tell the Department of Justice, and that doing so does not relieve the other authority of its notice duty.

  New Hampshire General Court: RSA 78-E:4, Notice Requirements; Prohibitions (accessed October 11, 2026)

• The Department of Revenue Administration's business taxes page says that for taxable periods beginning on or after January 1, 2025 a business enterprise with more than 298,000 dollars of gross receipts, or an enterprise value tax base above that figure, must file a Business Enterprise Tax return, at 0.55 percent, and an organization with more than 109,000 dollars of gross business income from all activities must file a Business Profits Tax return, at 7.5 percent for periods ending on or after December 31, 2023; both thresholds are adjusted every two years.

  New Hampshire Department of Revenue Administration: Business Taxes (copy of 2026-09-15) (accessed October 11, 2026)

• The Census Bureau's Vintage 2025 estimate puts New Hampshire at 1,415,342 residents on July 1, 2025, up from 1,408,518 a year earlier.

  U.S. Census Bureau: Vintage 2025 state population estimates (accessed October 11, 2026)

• New Hampshire has 8,953 square miles of land area and 9,349 square miles of total area.

  U.S. Census Bureau: State Area Measurements (2010) (accessed October 11, 2026)