Key figures
No sales tax to collect
New Hampshire is one of the few states with no general sales tax. SaaS, software, hardware and services sold to New Hampshire customers carry no state sales tax, and there is no economic nexus threshold to track for sales tax purposes. Billing systems should treat New Hampshire addresses as non-taxable rather than leave them unconfigured.
That changes nothing about the customer’s own state: a New Hampshire company selling into Massachusetts or Vermont still has to look at those states’ thresholds, and a New Hampshire office doesn’t make it exempt from them.
Where receivables still matter
Revenue from New Hampshire customers matters for the business profits tax, which apportions by the sales factor alone. A SaaS company with 20% of its revenue from New Hampshire customers apportions 20% of its profit there once it files.
Unclaimed customer credits and uncashed refunds are reported to the State Treasurer as abandoned property; the Treasurer publishes the holder reporting rules.
The federal baseline
This page covers what New Hampshire adds. The federal rules underneath it apply here too.
Common questions
Do we collect sales tax on SaaS sold to New Hampshire customers?
No. New Hampshire has no general sales tax. A SaaS company selling to New Hampshire customers doesn’t register or collect, and New Hampshire customers don’t owe use tax on it.
Do New Hampshire customers matter for tax at all?
Yes, for the business profits tax. New Hampshire apportions by sales alone, so revenue from New Hampshire customers is what pulls profit into the state for BPT once you have a filing obligation.
Receivables next door
- MAMassachusetts receivablesMassachusetts taxes most SaaS as prewritten software at 6.25%, with no local rates. Remote sellers register once Massachusetts sales exceed $100,000; there is no transaction count.
- MEMaine receivablesMaine charges 5.5% on goods and products transferred electronically, with no local rates; SaaS without a download is generally outside it. Remote sellers register after $100,000 of sales.
- VTVermont receivablesVermont has taxed SaaS at 6% since July 1, 2024 (7% in local-option towns). Remote sellers register after $100,000 or 200 transactions in any twelve months.
Founder guides on this
- Sales taxSales tax nexus for startups: when you owe tax in a stateSince Wayfair, selling into a state can create a sales tax obligation. How economic nexus works, why SaaS is taxable in some states and when to register.
- RevenueDeferred revenue for SaaS startups, explainedAn annual prepayment is cash today and revenue over a year. How deferred revenue works under ASC 606, why it’s a liability, and the schedule behind it.
- StripeHow to reconcile Stripe payouts to your booksA Stripe payout is charges less fees, refunds and disputes, batched across days. How to book it gross, tie it to the bank, and keep revenue right.
More of the New Hampshire guide
- AccountingAccounting and state tax in New HampshireCorporate tax, conformity to federal rules, apportionment and what it does to your books
- PayablesPayables and contractors in New HampshirePaying vendors and contractors: 1099 filing, use tax, contractor tests and withholding
- PayrollPayroll taxes and employer rules in New HampshireWithholding, unemployment insurance, paid leave, minimum wage and the rules on paydays
- ComplianceCompliance and filings in New HampshireRegistering to do business, annual reports, franchise tax and the filing calendar
- AdvisoryAdvisory: credits and decisions in New HampshireCredits, incentives and the decisions that are cheaper to get right the first time
Sources
Checked against each agency’s own page on . Rates and thresholds change, usually on January 1.
General information for US companies, not tax, legal or accounting advice for yours. Rules and thresholds change; confirm the specifics with a CPA or the agency before you act on them.