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New Hampshire Tax Information

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The state does not have a sales tax, but assesses a meals and rental tax for hotel stay.
Individually billed accounts (IBA) are not exempt from the meals and rental tax.
Centrally Billed Accounts (CBA) are exempt from the meals and rental tax.

Need help recognizing a card or telling if a card is an IBA or CBA?

Laws, Regulations, Policies

N.H. Code Admin. R. Rev 702.10
Frequently Asked Questions - Meals and Rooms (Rentals) Tax - Refer to the question, “Are non-profit organizations exempt from the Meals and Rooms (Rentals) Tax?”

Point of Contact

New Hampshire Department of Revenue
603-230-5000

Updated February 15, 2023

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