CraftShow Events

Sales Tax for Craft Show Vendors in New Hampshire

Last researched September 14, 2026 Sources: New Hampshire Department of Revenue Administration High confidence

Short answer

New Hampshire has no general sales tax, so vendors selling handmade non-food goods don't collect state sales tax [1]. The exception is taxable meals: the state Meals and Rooms (Rentals) Tax of 8.5% covers restaurants, and the law counts a booth at a fair or festival as a restaurant [2][5]. Vendors selling taxable meals need a Meals and Rentals license before selling and must file monthly returns [3][5].

Registration
None for general goods (no general sales tax); Meals and Rentals Tax Operator's License only if selling taxable meals
Cost
Not stated on official pages reviewed
State base rate
None (no statewide sales tax) As of: 2026-09-14 (date checked; page undated). Local taxes may apply.
Event organizers have duties?
None found in official sources
Official registration
https://www.revenue.nh.gov/taxes-glance/meals-rooms-rentals-tax

Who needs to register

  • No general sales tax: "No, there is no general sales tax on goods purchased in New Hampshire." [1]
  • The Meals and Rooms (Rentals) Tax is narrow: "is assessed upon patrons of hotels (or any facility with sleeping accommodations) and restaurants, as well as on motor vehicle rentals." [2]
  • Fair and festival food booths count as restaurants: the statutory definition includes "booth at a fair or festival" [5]
  • Temporary setups are covered: "any other eating place or establishment primarily engaged in the business of providing meals whether stationary or mobile, temporary or permanent." [5]
  • Administrative rules say restaurants include "Booths at fairs or festivals, parks, or other locations;" [6]
  • License required before serving meals: "No person shall engage in serving taxable meals, renting rooms, or renting motor vehicles without first obtaining the license required by this section." [5]

The permit or registration

  • License name and when required: "requires each owner/operator to register with the Department prior to opening a hotel, offering sleeping accommodations, selling taxable meals" [2]
  • Application form: "complete and file a meals and rentals tax license application electronically or on paper Form CD-3" [6]
  • Online portal: "apply for your license using our online portal, Granite Tax Connect." [2]
  • Expiration: "All Meals and Room (Rentals) licenses expire on June 30th in each odd numbered year." [3]
  • Posting: "The license shall be conspicuously posted in a public area upon the premises to which it relates." [5]
  • Bonds may be required for temporary operators, including "operators who are itinerant, transient, or temporary" [5]
  • Local permits: "For local permit information contact your city or town clerk's office for municipal permits and licenses." [4]

Collecting and filing

  • No state sales tax to collect on general goods: "there is no general sales tax on goods purchased in New Hampshire." [1]
  • Meals and rentals rate: "The tax rate is 8.5% for taxable periods beginning October 1, 2021." [2]
  • Threshold: the tax applies to "rooms and meals costing $.36 or more." [3]
  • Who pays and collects: "The tax is paid by the consumer and collected by operators of hotels, restaurants, or other businesses providing taxable meals" [3]
  • Due date: "The tax is due on the 15th day of the month following the taxable period." [3]
  • Monthly returns even without activity: "you must file a return even if you have had no activity unless you have applied to be a seasonal filer." [3]
  • Seasonal filing: "The department may authorize seasonal businesses to file fewer than 12 monthly returns." [5]

Organizer / promoter obligations

No specific promoter obligation found in official sources.

Food and other special cases

  • Admission packages: restaurants include "fairs and festivals where the price of admission entitles the purchaser to food or beverages, or both" [5]
  • Bakery items: "All bakery products sold in quantities of less than six from a restaurant are taxable." [3]
  • Store and bakery exclusion: "The term shall not include food products provided by a store or bakery products when sold in units of 6 or more." [5]
  • Nonprofits: there is no blanket exemption "for non-profit organizations from the Meals and Rooms (Rentals) Tax." [3]
  • Health licensing is separate: "All food service health licenses are administered by the New Hampshire Department of Health & Human Services." [4]

Sources

  1. Does New Hampshire have a sales tax? (NH Department of Revenue Administration FAQ) — https://www.revenue.nh.gov/faq/does-new-hampshire-have-sales-tax — no general sales tax.
  2. Meals & Rooms (Rentals) Tax (NH Department of Revenue Administration) — https://www.revenue.nh.gov/taxes-glance/meals-rooms-rentals-tax — scope, 8.5% rate, operator license requirement, online portal.
  3. Meals & Rooms (Rentals) Tax FAQs (NH Department of Revenue Administration) — https://www.revenue.nh.gov/resource-center/frequently-asked-questions/meals-rooms-rentals-tax — $.36 threshold, due date, monthly filing, license expiry, bakery products, nonprofits.
  4. Tax Licenses & Permits (NH Department of Revenue Administration) — https://www.revenue.nh.gov/licenses-certifications/tax-licenses-permits — local permits, food service health licenses.
  5. RSA Chapter 78-A, Meals and Rentals Tax (NH General Court) — https://gc.nh.gov/rsa/html/V/78-A/78-A-mrg.htm — restaurant definition (fair/festival booths), license requirement, posting, bonds, returns.
  6. Rev 700, Meals and Rentals Tax administrative rules (NH General Court, Administrative Rules) — https://gc.nh.gov/rules/state_agencies/rev700.html — restaurant includes booths at fairs/festivals; Form CD-3 license application.

What we could not confirm

  • Confidence: high. The Department of Revenue Administration clearly says there's no general sales tax, and the statute defines fair and festival booths serving meals as restaurants. What a non-food craft vendor owes at the state level is simple.
  • Fetch note: Sources [1]–[4] (revenue.nh.gov) returned HTTP 403 to curl and WebFetch. I read them in a Chrome browser session and saved the page text verbatim for verification. Sources [5] and [6] were fetched directly.
  • Inference, not a quoted official statement: a vendor selling only handmade non-food goods (no taxable meals, rooms or vehicle rentals) appears to need no state tax license. No official page reviewed says this about craft vendors directly.
  • Gap: The official pages reviewed don't state a Meals and Rentals license fee, so cost is not reported.
  • Gap: The official sources reviewed don't describe a temporary, per-event or one-day Meals and Rentals license for food vendors at a single fair.
  • Gap: I didn't research city or town vendor or peddler permits, or state business registration with the Secretary of State. The Department points to local clerks for municipal permits.
  • Date-sensitive: The 8.5% rate applies "for taxable periods beginning October 1, 2021", per [2]. Check for later rate changes.
  • General information only, not tax advice.