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use tax

Use tax is a tax imposed by state taxing authorities on the purchase of goods outside the taxpayer’s state of residence when sales tax is not collected on the transaction. Use taxes are generally designed to discourage the purchase of goods that are not subject to sales tax.

In New Hampshire, the concept of use tax as it is commonly understood in other states does not apply because New Hampshire is one of the few states that does not have a general sales tax on goods and services. Therefore, residents and businesses in New Hampshire are not typically subject to use tax on out-of-state purchases brought into the state for use, consumption, or storage. However, it is important for individuals and businesses to be aware of the tax regulations of other states when making purchases, as they may be subject to use tax in the state where the purchase is made if they are residents or have a nexus in that state. Additionally, New Hampshire businesses selling goods to customers in other states should be aware of and comply with the sales and use tax laws of the states where their customers are located, especially in light of the Supreme Court decision in South Dakota v. Wayfair, which allows states to require out-of-state sellers to collect and remit sales tax on sales to in-state residents.

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Taxes

use tax

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New-Hampshire State Code

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Taxes

use tax

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