Do you need to collect and remit sales tax in New Hampshire?
In New Hampshire, there is no general sales tax. However, there are other types of taxes that businesses in the state might be subject to. For example, New Hampshire has a Meals and Rooms (Rentals) Tax, which applies to businesses that provide prepared food, lodging, and short-term rentals. Additionally, there is a Business Profits Tax and a Business Enterprise Tax. You can find more details on New Hampshire business taxes here.
Do you have sales tax nexus in New Hampshire?
There is no sales tax nexus in New Hampshire due to there being no general sales tax.
Are marketplace facilitators required to collect and remit sales tax in New Hampshire?
There are no marketplace facilitator laws in New Hampshire due to the absence of a general sales tax. Additionally, following the South Dakota v. Wayfair decision in 2019, New Hampshire enacted legislation to protect in-state sellers that may be considered remote sellers in other states. This legislation prohibits foreign taxing jurisdictions from requesting private customer information from, conducting examinations of, or imposing sales and use tax collection obligations on New Hampshire remote sellers, unless the outside jurisdiction provides notice to the New Hampshire Department of Justice (DOJ). The law aims to allow remote sellers to follow foreign taxing jurisdiction directives if they determine it is in their best interest, while protecting New Hampshire constitutions and sellers.
What platforms are marketplace facilitators?
What is a marketplace facilitator?
A marketplace facilitator, sometimes referred to as a Multivendor Marketplace Platform (MMP), is an online platform that allows customers to buy goods or services from various vendors in one convenient location. These platforms can benefit businesses by increasing product visibility and attracting a larger customer base. Additionally, marketplace facilitators often have the legal responsibility to collect and remit sales tax on behalf of sellers, which can help ease the sales tax burden for businesses.
Filing New Hampshire Sales Tax
Since there are no general sales and use taxes in New Hampshire, there are no sales tax filing requirements.
