New HampshireDepartment of JusticeOffice of the Attorney General

Consumer Protection BureauReporting Out-of-State Sales Tax Requests for NH Businesses

On July 19, 2019, Governor Sununu signed into law SB 242, a bill passed by the General Court in response to the United States Supreme Court's decision in South Dakota v. Wayfair, Inc., 138 S.Ct. 2080 (2018). In Wayfair, the United States Supreme Court overruled a longstanding requirement that an out-of-state seller have a physical presence in a taxing state before that state can require the seller to collect and remit sales or use tax. In the wake of the Wayfair decision, it is possible that other states, or localities within those states, will attempt to collect sales or use tax from New Hampshire businesses that do not have brick-and-mortar facilities within those states or localities, but remotely sell goods to individuals or entities located there. SB 242 is designed to address uncertainty surrounding this practice and to ensure that any such collection efforts are bona fide and non-fraudulent and comport with the United States and New Hampshire Constitutions.

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Resources Available to New Hampshire Businesses

The DOJ and the DRA cannot provide legal or tax advice to private parties potentially affected by SB 242 or the Wayfair decision. Accordingly, any New Hampshire business contacted by another state or locality regarding the collection or remittance of sales or use tax is strongly encouraged to alert their accountant, attorney, or other appropriate advisor to determine a course of action.

Any New Hampshire business contacted by a state or locality regarding the collection of sales or use tax is also encouraged to contact the DOJ's Consumer Protection Bureau.

Consumer Protection Hotline:

Phone: 1-888-468-4454 or (603) 271-3641


By mail:

Consumer Protection Bureau
Office of the Attorney General
1 Granite Place South
Concord, NH 03301

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New Hampshire Department of Justice
1 Granite Place South | Concord, NH | 03301
Telephone: 603-271-3658