Receipt requirements · NH
New Hampshire receipt requirements
What a business issuing its own receipts in New Hampshire needs to show: the rate, whether tax has to be stated separately, which categories are exempt, and whether a written rent receipt is required.
Rates verified: 2026-08-05. Rates change — check your state Department of Revenue before relying on a figure for filing.
Sales tax at a glance
- State rate
- %
- Combined with local
- No state or local sales tax
- Sourcing
- No state sales tax
Does tax have to be separately stated?
There is no sales tax and nothing to state separately on a retail receipt. Businesses subject to the Meals and Rentals Tax must show that tax separately instead.
Whatever the rule, print it as its own line. Separately stating tax is what lets a reviewer isolate the pre-tax cost, and it is the mechanism most state statutes use to let a seller exclude the tax from gross receipts. The display conventions are covered here.
Exempt and specially rated categories
- No general sales tax on any category
- Meals and Rentals Tax applies to prepared food and lodging
- Motor vehicle rentals taxed under the same regime
- No local general sales tax
A basket that mixes an exempt item with a taxable one needs a per-line tax flag and separate taxable and non-taxable subtotals, or the tax line cannot be checked against the lines it came from.
Rent receipts in New Hampshire
No statute requires a written rent receipt; a tenant may still request one and most landlords issue one.
The two fields landlords most often omit are the period the payment covers and the unit number. The full field list is here, and the statutory format is in the rent receipt spec.
Worth knowing in New Hampshire
A New Hampshire retail receipt carries no tax, but a restaurant, hotel or car rental receipt carries the state Meals and Rentals Tax and must show it as its own line. Operators need a Meals and Rentals licence before issuing those receipts.