How to Get a Reseller License in New Hampshire

New Hampshire is one of five states with no general sales tax, meaning there is no traditional reseller license or sales tax permit required. Businesses register with the state through Granite Tax Connect for business tax purposes, including the Business Profits Tax (7.5% on gross income over $103,000) and Business Enterprise Tax (0.55% on enterprise value over $298,000).

Since New Hampshire has no sales tax, the state does not issue resale certificates or tax exempt numbers. When purchasing from out-of-state vendors, New Hampshire businesses can use the MTC Uniform Sales & Use Tax Certificate or provide their New Hampshire registration papers to vendors to claim exemption. Note that an 8.5% Meals and Rentals Tax applies to meals, room rentals, and car rentals within the state.