Are You a Legal Professional?

New Hampshire Consumer Tax Laws

All states must levy taxes in order to bring in revenue for the courts, public schools, emergency services, highways, public parks, and other goods and services relied upon every day. Most, but not all, states have a tax on retail sales that often varies by municipality (and those that don't often make up for it in other ways). Sales tax and other types of taxes on consumer goods are collectively referred to as consumer taxes.

Some excise taxes (separate from general sales tax), such as those on tobacco and alcohol, are often meant to discourage the use of these items due a public health concern. Proceeds from such "sin taxes" often are used to pay for public outreach programs, such as tobacco awareness campaigns. Gasoline tax, meanwhile, helps pay for state highway maintenance.

States with a sales tax also enforce payment of "use" tax on items purchased across state lines for exclusive use in one's home state. This is meant to discourage consumers from buying goods in other states, which has the potential to hurt local economies.

New Hampshire Consumer Taxes at a Glance

New Hampshire does not have a sales tax, and has some of the lowest gasoline taxes in the country. Since the state controls all liquor sales, it levies a flat 30-cent tax per gallon of alcoholic beverages sold at state-owned retail shops, or 5 percent of domestic wine sales.

The current rates for consumer taxes in New Hampshire are listed in the following table. See FindLaw's Tax Law section for more articles and resources.

Sales Tax None
Cigarette Tax

§78:7

  • Per pack of 20 cigarettes: $1.78
  • Per pack of 25 cigarettes: $2.23
  • All other tobacco products (OTP), except premium cigars, 65.03% of the wholesale sales price.
Gasoline Tax per Gallon 23.8¢ §260:32
Use Tax None
Liquor Tax 30¢ /gal. on all beverages sold at retail; Domestic wine 5% of gross sales §§178:6, 28, 30
Gambling Tax 1 or 2% of total contribution for racing; 5% gross receipts for boxing or wrestling §§284:23, 285:14

Note: State laws are always subject to change at any time through the enactment of newly signed legislation, higher court decisions, or through other means. You may want to contact a New Hampshire tax attorney or conduct your own legal research to verify the state law(s) you are researching.

Research the Law

New Hampshire Consumer Tax Laws: Related Resources

Next Step Search and Browse
Contact a qualified attorney.
(e.g., Chicago, IL or 60611)