| State income tax | No state income tax |
| Pass-through entity tax election (SALT workaround) | Not available |
| 1099-K state threshold below federal $20,000 | Federal floor only |
| Sales tax economic nexus | No sales tax |
New Hampshire imposes no broad personal income tax on wages. The state's former Interest & Dividends (I&D) Tax was fully phased out effective TY2025. New Hampshire businesses are subject to the Business Profits Tax (BPT, 7.5% of taxable business profits; a return is required once gross business income from all activities exceeds $109,000, for taxable periods beginning on or after January 1, 2025) and the Business Enterprise Tax (BET, 0.55% on compensation + interest + dividends), which together function as a state-level business tax burden distinct from a personal income tax.
This state does not currently offer a Pass-Through Entity (PTE) tax election under the post-TCJA state workaround framework. New Hampshire has no personal income tax on wages or business income, so there is no owner-level income tax for a PTE election to move; instead, business organizations above the filing thresholds, including partnerships, LLCs and sole proprietorships, pay the Business Profits Tax and Business Enterprise Tax at the business level.
This state has not enacted a 1099-K reporting threshold lower than the federal floor. The IRS applies the federal threshold ($20,000 in gross payments AND more than 200 transactions through a third-party settlement organization, as restored by the One Big Beautiful Bill Act in July 2025). Sellers under that floor will not receive a 1099-K from platforms like PayPal, Venmo Business, eBay, Etsy, or Stripe. Note: receipt of a 1099-K does not change the underlying tax obligation; all business income is reportable regardless of whether a 1099-K is issued.
New Hampshire imposes no general statewide sales tax. Sellers shipping into New Hampshire do not collect state sales tax; however, some local taxes or specialty excise taxes (lodging, fuel, etc.) may apply on specific transactions. Sellers based in New Hampshire shipping into OTHER states must still comply with destination-state economic nexus rules.
New Hampshire LLC formation requires filing Articles of Organization with the New Hampshire Department of State, Corporation Division (filing fee state-specific). Most states require an annual or biennial report filing with a fee. Some impose a franchise-tax minimum on LLCs. Confirm current fees on the New Hampshire Department of State, Corporation Division page.
New Hampshire has no personal income tax on wages or business income, so there is no personal state estimated-tax requirement. Businesses that owe the Business Profits Tax or Business Enterprise Tax follow the New Hampshire Department of Revenue Administration's estimate rules for those taxes; federal quarterly estimated payments (April 15 / June 15 / September 15 / January 15) still apply.
Once the threshold facts are clear, the next question is what they mean for your specific income mix. Use the S-Corp Election Calculator to test whether the salary/distribution split clears the federal break-even given New Hampshire rates, the Income Tax Pipeline to model federal + New Hampshire liabilities together, and the Reseller Profit Calculator for 1099-K-affected resale operations.
No. New Hampshire has not enacted a 1099-K reporting threshold lower than the federal floor. Sellers will receive a 1099-K only if they exceed the federal threshold (the $20,000 and more than 200 transactions test restored by the One Big Beautiful Bill Act). All business income remains reportable on the federal and state return regardless of whether a 1099-K is issued.
No. New Hampshire does not currently offer a Pass-Through Entity tax election. New Hampshire has no personal income tax on wages or business income, so there is no owner-level income tax for a PTE election to move; business organizations above the filing thresholds pay the Business Profits Tax and Business Enterprise Tax at the business level. Other federal-only planning levers (retirement-plan contributions, QBI optimization, accountable-plan reimbursements) remain available.
New Hampshire imposes no general statewide sales tax. Sellers shipping into New Hampshire do not collect state sales tax. Sellers based in New Hampshire shipping into OTHER states still must comply with destination-state economic nexus rules.
See the LLC formation and annual fees section above for New Hampshire's current formation fee, annual report fee, and any franchise-tax minimum applicable to LLCs. Fees and filing requirements vary substantially state-to-state (from under $50/year in some states to $800+/year in others).
What a seller may claim, must disclose, and owes in tax is set by published federal rules rather than by any marketplace's seller handbook, and the sources below are the primary ones. They are linked so a reader can check a claim here without taking this page's word for it.
This page describes tools and the rules that apply to using them. A seller's own structure, state and marketplace agreements decide what applies to them.