NH Sales Tax Exemption Certificate: DRA Form and Multi-State Options

New Hampshire does not issue a sales tax exemption certificate, because the state has no general sales or use tax and therefore no certificate to give.¹ When an out-of-state vendor asks for one, you document your situation two ways: print the New Hampshire Department of Revenue Administration’s “Resale & Exempt Certificates” page, which confirms directly from the state that no such certificate exists, and pair it with a standardized multi-state form that vendors’ compliance systems recognize.

The DRA Page You Print and Hand Over

The Department of Revenue Administration has no authority to issue resale certificates, tax exemption certificates, or tax-exempt numbers of any kind. Its official guidance is to print the DRA’s “Resale & Exempt Certificates” webpage and give it to any vendor demanding proof that New Hampshire does not issue these documents.¹ That printed page is your first line of documentation.

If a vendor still refuses to sell without a tax-exempt number, the DRA asks you to refer the vendor to the Department directly at (603) 230-5920 for clarification.¹ Many vendors deal with New Hampshire buyers regularly and know the drill. Smaller sellers sometimes need that call.

Multi-State Forms That Fill the Gap

The printed DRA page explains why New Hampshire has no certificate, but most vendors need a formal document on file before their systems will process a tax-free sale. Two standardized forms do that work.

The Multistate Tax Commission’s Uniform Sales and Use Tax Resale Certificate is accepted by 36 states and available through the MTC’s website.² The Streamlined Sales Tax Exemption Certificate is accepted by all 24 member states of the Streamlined Sales Tax Agreement and is available through the SST Governing Board’s website. You do not need to be registered through the Streamlined Sales Tax Registration System to use the SST certificate.³

Not every state accepts both forms. Check whether the vendor’s state recognizes the MTC certificate, the SST certificate, or both before you submit one.

Filling In the Tax ID Field When You Don’t Have One

The hardest field for a New Hampshire buyer is the one asking for a state-issued sales tax registration number. You don’t have one. The MTC form instructs buyers to enter “the sales/use tax registration number for the state” in that box.⁴ Standard practice is to write “N/A — New Hampshire does not impose a sales tax” and provide your Federal Employer Identification Number as an alternative identifier. Attaching the printed DRA page strengthens the submission.

The SST certificate handles this differently. Its instructions say that if you are not registered in the state where you’re claiming exemption, provide a sales tax ID issued by any state; if you are not registered in any state, which describes most New Hampshire buyers, follow the remaining instructions on the certificate itself.³ Both forms ask you to describe the nature of your business (wholesaling, retailing, manufacturing) and the type of property you’re buying for resale.

When a Vendor Still Won’t Accept the Form

Some vendors, particularly those in stricter states, insist on a registration number from the state where the goods ship. Roughly ten states require their own specific registration number on either their state form or the MTC form before honoring a resale certificate. Your options narrow at that point. You can register for a sales tax permit in that state, which may create ongoing filing obligations. You can ask the vendor to call the DRA. Or you can pay the tax and try to recover it later. There is no clean workaround that fits every situation.

Drop Shipping Complicates Things

If your New Hampshire business orders from a supplier who ships directly to your customer in another state, the sales tax rules of the destination state govern the transaction, not New Hampshire’s. The sale between the supplier and your business is treated as a resale that generally qualifies for exemption, but the supplier needs documentation to prove it.

Acceptable documentation varies. Common options include a resale certificate for the destination state, your home state’s resale certificate (impossible when your state doesn’t issue one), or a multi-state form with whatever registration number you can provide. In limited cases, an affidavit of no nexus may suffice. The states that require their own registration number are the biggest obstacle. If you drop ship into those states regularly, registering for a sales tax permit there may be the only practical path.

The One New Hampshire Tax That Does Exist

New Hampshire has no general sales tax, but it does impose an 8.5% Meals and Rooms (Rentals) Tax on restaurant meals, hotel rooms, and motor vehicle rentals.⁵ Nonprofits sometimes assume they’re automatically exempt. They aren’t. The DRA is explicit: there is no blanket exemption for nonprofit organizations from the Meals and Rooms Tax, and the state does not issue Meals and Rooms Tax exempt certificates.⁶

RSA 78-A:6-c does carve out specific exemptions:

Meals served on the premises of a nonprofit organized exclusively for religious or charitable purposes, where the net proceeds go entirely to the organization’s mission.⁷
Meals provided by a 501(c)(3) educational organization to its students, employees, faculty, volunteers, or attendees of education-related activities.⁷
Meals prepared and sold by a nonprofit in furtherance of its organizational purposes, with net proceeds used exclusively for those purposes. If the nonprofit holds a liquor license, other than a short-term license for three or fewer days per year, those meals become taxable.⁷

The educational institution exemption has a limit worth noting: it does not apply if meals are served at a location open to the general public on a regular basis regardless of any educational activity. A university dining hall serving only students qualifies; a campus café open to walk-ins probably does not. Limited exemptions also exist for state instrumentalities, federal government entities, schools, and medical facilities under the administrative rules at Rev 702. If you’re unsure whether a specific transaction qualifies, call the DRA at (603) 230-5920.⁶

Keep Copies of Everything You Send

Keep a copy of every certificate you provide to every vendor. New Hampshire’s administrative code requires records related to tax filings to be retained for at least three years from the due date of the return or the date filed, whichever is later, and that period extends during an audit, adjudicative proceeding, or related litigation.⁸ The vendor’s state may have its own retention requirement, typically three to four years, so keeping records at least four years is safer.

If a vendor’s state audits the seller and questions why sales tax wasn’t collected on your purchases, the vendor will pull your certificate as their defense. If they can’t produce it, they may owe the tax and come back to you for reimbursement. Your own copy lets you resolve that quickly. Organize by vendor and date so you can find any single certificate without digging.

1
New Hampshire Department of Revenue Administration. Resale and Exempt Certificates
2
Multistate Tax Commission. Uniform Sales and Use Tax Resale Certificate
3
Streamlined Sales Tax. Exemptions
4
Multistate Tax Commission. Uniform Sales and Use Tax Resale Certificate
5
New Hampshire Department of Revenue Administration. 2025 Meals and Rentals Tax Booklet
6
New Hampshire Department of Revenue Administration. Meals and Rooms Rentals Tax FAQ
7
New Hampshire General Court. New Hampshire Code 78-A:6-c
8
Cornell Law Institute. NH Admin Code Rev 2906.12 – Time Period For Record Retention