New Hampshire has no general sales tax, and its 8.5 percent Meals and Rooms (Rentals) Tax reaches meals, rooms, and motor vehicle rentals, so residential and commercial cleaning are treated as not taxable; that is an inference, since no New Hampshire source behind this page addresses cleaning directly. The state doesn't tax wages, unemployment insurance uses the ABC test, and the federal $7.25 minimum wage applies.
Two state taxes a cleaning company might expect to set up for aren't part of the New Hampshire picture: there's no general sales tax and no state tax on wages. On the payroll side, that leaves unemployment insurance with New Hampshire Employment Security. Below I cover the sales tax answer, the ABC test, payroll registration, the minimum wage, and what still needs tracking in your books.
Sales tax on cleaning
New Hampshire has no general sales tax. Its 8.5 percent Meals and Rooms (Rentals) Tax applies to meals, rooms, and motor vehicle rentals. Residential and commercial cleaning are treated as not taxable, but that's an inference: the Department of Revenue Administration's statement is phrased in terms of goods, and no New Hampshire source behind this page addresses services or cleaning directly. The detail is on my page about New Hampshire sales tax and cleaning services.
Source: New Hampshire Department of Revenue Administration, Frequently Asked Questions: General Information
Source: New Hampshire Department of Revenue Administration, Frequently Asked Questions: Meals & Rooms (Rentals) Tax
Employees or subcontractors?
New Hampshire uses the ABC test for unemployment insurance, in N.H. Rev. Stat. Ann. 282-A:9, III. I cover how employees and subcontractors each appear in the books in 1099 subcontractors vs. W-2 employees. Whether a particular cleaner is an employee is a legal question for your CPA or an employment attorney.
Source: New Hampshire General Court, RSA 282-A:9 Employment (last amended 2011)
Payroll registration
New Hampshire doesn't tax wages, so there's no state income tax withholding account to open. Unemployment insurance is with New Hampshire Employment Security (NHES), and employers register through its Web Tax system.
Source: New Hampshire Department of Revenue Administration, Interest & Dividends Tax
Source: New Hampshire Employment Security, NHES Web Tax & New Hire Reporting System
Minimum wage
The federal minimum wage of $7.25 an hour applies in New Hampshire, in effect since July 24, 2009. No change had been announced as of October 20, 2026.
Source: New Hampshire Department of Labor, Minimum Wage
Source: New Hampshire General Court, RSA 279:21 Minimum Hourly Rate (last amended 2021)
Source: U.S. Department of Labor, Wage and Hour Division, Minimum Wage
What this means for your books
With cleaning untaxed by inference, there's no collected tax to hold, so the work in your books moves to receipts and labor. Every deposit gets matched to the invoice behind it, and income is recorded in full. A state with nothing to collect is one place even I can't make the books complicated, though give me time. Payroll goes in at the wage each person is actually paid, and my payroll for cleaning businesses page covers how that gets recorded. If you also clean across a state line, that state's rules are their own question; this page covers only New Hampshire.
I'm a bookkeeper, not a CPA or an Enrolled Agent. I keep receipts and payroll recorded and tied to their sources; whether any New Hampshire tax reaches your business is a question for your CPA.
Rules checked against the sources above as of October 20, 2026. Rates and rules change; confirm current figures with the agency or your CPA.