No. New Hampshire has no general sales tax, and the 8.5 percent Meals and Rooms (Rentals) Tax reaches only meals, rooms, and motor vehicle rentals, so residential and commercial cleaning are treated as not taxable. That is an inference: no New Hampshire source behind this page addresses services or cleaning directly.
The answer here is short, with one caveat attached. The New Hampshire guidance behind this page never mentions cleaning either way, so the answer is built from what the guidance does say. This page covers residential cleaning, commercial cleaning, the conditions behind the answer, what it means for your books, and where your CPA comes in.
Residential cleaning
Residential cleaning is treated as not taxable. New Hampshire has no general sales tax, and the Meals and Rooms (Rentals) Tax reaches only meals, rooms, and motor vehicle rentals. No New Hampshire source behind this page addresses house cleaning directly, so the answer is an inference from those two points.
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
Commercial cleaning
Commercial cleaning is treated as not taxable on the same basis. An office contract isn't a meal, a room, or a motor vehicle rental, and there's no general sales tax for it to fall under.
Source: New Hampshire Department of Revenue Administration, Frequently Asked Questions: Meals & Rooms (Rentals) Tax
Conditions and exceptions
- The Department of Revenue Administration's statement that there is no general sales tax is phrased in terms of goods.
- The Meals and Rooms (Rentals) Tax FAQ describes meals, rooms, and motor vehicle rentals and doesn't mention cleaning.
- No New Hampshire source behind this page lists cleaning as taxable.
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
What it means for your books
There's no sales tax to collect on cleaning, by inference, so there's no sales tax liability account in a New Hampshire cleaning company's books. If past invoices carried a charge that looked like sales tax and that has you worried, here's my answer. Don't panic. It's fixable. We'll find it. Each of those charges gets traced in the books so your CPA can see exactly what was billed. What still needs tracking is the everyday work: receipts tied to deposits, supplies in their own account, and any cleaning across a state line kept separate, since this page covers only New Hampshire.
Payroll, the ABC test, and the minimum wage are on my New Hampshire bookkeeping page. If months of invoices were never entered, catch-up bookkeeping is where that starts.
Where your CPA comes in
I'm a bookkeeper, not a CPA or an Enrolled Agent. I can tell you what New Hampshire's guidance says and keep your receipts clean. Whether anything you've billed needs attention on a return is 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.