New Hampshire Contractor Sales Tax 2026
New Hampshire sales tax for contractors 2026. Labor taxable? Materials? Real rules from state revenue department.
New Hampshire sales tax rate for contractors
- Combined rate: No state sales tax
- Construction labor taxable: NO - real property labor is exempt
- Tax authority: New Hampshire Department of Revenue Administration
How New Hampshire treats contractor labor
No sales tax. Business Profits Tax (BPT) and Business Enterprise Tax (BET) apply to business income.
New Hampshire-specific rules
No sales tax. No statewide general contractor license. Business income taxed via BPT (7.5%) and BET (0.55%).
New Hampshire mechanics lien rights
Beyond sales tax, New Hampshire contractor billing must respect the mechanics lien deadline of 120 days from last work. Preliminary notice: Not required.
New Hampshire contractor licensing
No statewide GC license; electrical, plumbing, gas fitting require state license. Board: https://www.oplc.nh.gov.
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