Resale & Exempt Certificates

The State of New Hampshire does not have a general sales and use tax. Therefore, the Department does not issue Certificates for Resale or Tax Exemptions, nor does the Department issue tax exempt numbers.

Should a company refuse to sell to you because you do not have a New Hampshire tax exempt number, you may refer them to the New Hampshire Department of Revenue Administration at (603) 230-5920 for clarification. You may also print this page and present it to any entity that requires confirmation that New Hampshire does not issue Certificates for Resale or Tax Exemptions.

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If you are requesting a resale certificate for the Communications Services Tax (CST) under RSA 82-A and currently filing CST with the Department, please complete and sign the form DP-143, Application for Resale for the Communications Services Tax, which can be found on our Forms page, and mail it to:

New Hampshire Department of Revenue Administration
Taxpayer Services Division
PO Box 637
Concord, NH 03302-0637

For additional information regarding the CST, you can visit our Taxes at a Glance page or call the Department at (603) 230-5920.