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New Hampshire Tax Information

  • 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

Point of Contact

Updated July 1, 2026

Return to State Tax Forms

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