N/A — New Hampshire has no state sales tax and no economic nexus threshold.
N/A — New Hampshire has no state sales tax.
Affiliate Nexus
Affiliate nexus rules have no application in New Hampshire for sales tax purposes because the state imposes no general sales or use tax. New Hampshire is one of five U.S. states that has never enacted a general sales tax, and the NH Department of Revenue Administration does not issue resale or exemption certificates and maintains no sales tax registration system. Affiliate nexus, as a mechanism for establishing sales tax collection obligations, is therefore not operative in New Hampshire.
Physical Nexus
Physical nexus in the sales tax sense has no application in New Hampshire because no general sales or use tax exists. Businesses with employees, property, or operations in New Hampshire may have obligations under the Business Profits Tax (7.5%) and Business Enterprise Tax (0.55%), which apply based on net profits and enterprise value, respectively. The Business Enterprise Tax is assessed on wages, interest, and dividends paid or accrued by enterprises with significant New Hampshire activity, and notably federal P.L. 86-272 protections do not apply to the BET. Businesses engaged in restaurant meals, alcohol sales, short-term room rentals, or motor vehicle rentals are subject to the Meals and Rentals Tax (8.5%) under RSA 78-A Tax FAQ, and operators must hold an M&R Tax Operator's License. Two-way communications services furnished to New Hampshire consumers, including VoIP and prepaid wireless, are subject to the Communications Services Tax (7%) under RSA 82-A.
Trailing Nexus
Trailing nexus has no application in New Hampshire. The state imposes no general sales or use tax, so no sales tax nexus can arise or lapse.
