New HampshireDepartment of JusticeOffice of the Attorney General

Civil Law BureauWayfair Decision

On June 21, 2018, the United States Supreme Court issued its decision in South Dakota v. Wayfair, Inc., et al. In that case, the Court overturned existing law, which requires that a seller be physically present in a state before the state may impose sales and use tax collection requirements upon the seller. As a result, more than 10,000 jurisdictions which have a sales and use tax may seek to impose collection requirements on out-of-state sellers, potentially including New Hampshire businesses.

The New Hampshire Department of Justice cannot represent or give legal or tax advice to individuals or businesses. If you receive a communication from a governmental entity outside of New Hampshire seeking to impose a sale and use tax obligation, you should consult a tax professional.

However, the Department of Justice is closely monitoring developments in the aftermath of the Wayfair decision. If you do receive a notice or communication from an out-of-state jurisdiction relating to a new obligation to collect a sales and use tax, please inform the Department of Justice. You should contact Assistant Attorney General Frank Fredericks via email at

Please check back on this page for updates regarding New Hampshire's response to the Wayfair decision.

New Hampshire Department of Justice
33 Capitol Street | Concord, NH | 03301
Telephone: 603-271-3658