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New Hampshire State Excise Taxes 2024 - Fuel, Cigarette, and Alcohol Taxes
| Gasoline: 22.20¢ per gallon | Cigarettes: $1.78 per pack | Liquor: 0¢ per gal | Wine: 0¢ per gal | Beer: 30¢ per gal |
What is an Excise Tax?
An excise tax is a tax directly levied on certain goods by a state or federal government. The most prominent excise taxes collected by the New Hampshire state government are the fuel tax on gasoline and the so-called "sin tax" collected on cigarettes and alcoholic beverages.
An excise tax is not the same thing as the New Hampshire Sales Tax.
The New Hampshire Sales Tax is collected as a percentage of the final purchase price of all qualifying sales, and is collected directly from the end consumer of the product.New Hampshire's excise taxes, on the other hand, are flat per-unit taxes that must be paid directly to the New Hampshire government by the merchant before the goods can be sold. Merchants may be required to attach tax stamps to taxable merchandise to show that the excise tax was paid.
Even though excise taxes are collected from businesses, virtually all New Hampshire merchants pass on the excise tax to the customer through higher prices for the taxed goods.
New Hampshire per capita excise tax
New Hampshire collects an average of $630 in yearly excise taxes per capita, one of the highest average per capita excise taxes in the country.
New Hampshire General Excise Taxes - Gasoline, Cigarettes, and More
New Hampshire collects general excise taxes on the sale of motor fuel (gasoline and diesel), cigarettes (per pack), and cell phone service plans. Other general taxes, similar to excise taxes, may be collected on other items including firearms, transportation tickets, vehicle sales, gas guzzlers, tanning salons, and more.
New Hampshire Gas Tax
31st highest gas taxThe New Hampshire excise tax on gasoline is 22.20¢ per gallon, lower then 62% of the other 50 states. New Hampshire's excise tax on gasoline is ranked #31 out of the 50 states. The New Hampshire gas tax is included in the pump price at all gas stations in New Hampshire.
New Hampshire Cigarette Tax
17th highest cigarette taxThe New Hampshire excise tax on cigarettes is $1.78 per 20 cigarettes, higher then 66% of the other 50 states. New Hampshire's excise tax on cigarettes is ranked #17 out of the 50 states. The New Hampshire cigarette tax of $1.78 is applied to every 20 cigarettes sold (the size of an average pack of cigarettes). If a pack contains more then 20 cigarettes, a higher excise tax will be collected.
New Hampshire Cellphone Tax
32nd highest cellphone taxThe average tax collected on cell phone plans in New Hampshire is $8.18 per phone service plan, lower then 64% of the other 50 states. New Hampshire's average cellphone tax is ranked #32 out of the 50 states. The New Hampshire cellphone tax is already included in the service plan price you pay to your service provider, and may be listed as "Misc. taxes and Fees" or "Other" on your monthly bill.
New Hampshire Car Tax
New Hampshire collects a registration fee and a title fee on the sale or transfer of cars and motorcycles, which are essentially renamed excise taxes. Unlike standard excise taxes, however, the end consumer must pay the tax directly to the New Hampshire Department of Transportation and receive documentation (registration and title papers) proving the fees were paid.
New Hampshire Alcohol Excise Taxes - Liquor, Wine, and Beer
New Hampshire collects special excise taxes on the sale of all types of alcohol, subdivided into specific taxes on wine, beer, and liquor (hard alcohol other then wine and beer). Alcohol taxes are sometimes collectively referred to as "sin taxes", which also include excise taxes on cigarettes, gambling, drugs, and certain other items.
Please note that the IRS also collects a federal excise taxes on alcoholic beverages, which are included separately from New Hampshire's alcohol taxes in the final purchase price.
New Hampshire Beer Tax
21st highest beer taxThe New Hampshire excise tax on beer is $0.30 per gallon, higher then 58% of the other 50 states. New Hampshire's beer excise tax is ranked #21 out of the 50 states. The New Hampshire beer tax is already added to the purchase price of all beer bought in New Hampshire, whether in kegs, bottles, or cans.
New Hampshire Wine Tax
0th highest wine taxThe New Hampshire excise tax on Wine is $0.00 per gallon, one of the highest wine taxes in the country. New Hampshire's excise tax on wine is ranked #0 out of the 50 states. All wine sales in New Hampshire are through state-owned liquor stores. While no direct exise tax is collected, the state still earns revenue through assorted taxes, fees, and markups. The New Hampshire wine tax is already added to the purchase price of all wine bought in New Hampshire.
New Hampshire Liquor Tax
49th highest liquor taxThe New Hampshire excise tax on liquor is $0.00 per gallon, one of the lowest liquor taxes in the country. New Hampshire's excise tax on Spirits is ranked #49 out of the 50 states. New Hampshire has an excise tax for alcohol set by DISCUS (Distilled Spirits Council of the United States) which is less then zero, so it is effectively a $0 excise tax. All hard liquor is sold by the state, so other taxes or fees may apply. The New Hampshire liquor tax applies to all hard alcohol (alchoholic beverages other then beer and wine), and is already included in the purchase price by the retailer.
New Hampshire Excise Tax Deductions & Refunds
Can I deduct my New Hampshire Excise taxes?
Unlike the New Hampshire Sales Tax, excise taxes are not generally deductible on New Hampshire income tax returns or on your federal tax return. However, the IRS occasionally allows certain excise taxes to be deducted for certain tax years.
- Vehicle Tax Deduction
- New Hampshire sales and excise taxes on cars or vehicles bought during 2009 may be deducted once from your federal tax return. You cannot deduct excise taxes for vehicles bought during other years.
- Phone Tax Deduction
- You may deduct excise taxes paid on long-distance phone calls between the years of 2003 and 2006 from your federal tax return.
Can I get a New Hampshire Excise Tax Refund?
While sales tax refunds are available for goods that are purchased in New Hampshire and exported, New Hampshire excise taxes paid on goods are generally non-refundable. Incentives may exist allowing certain state of federal excise taxes to be refunded on goods bought for specific uses, but such incentives change frequently.
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New Hampshire Excise Tax - References
- Tax Foundation, State Excise Tax Collections Per Capita, Updated 2009
- Tax Foundation, Gasoline Excise Taxes, Updated 2012
- Tax Foundation, Cigarette Excise Taxes, Updated 2012
- Tax Foundation, Liquor Excise Taxes, Updated 2011
- Tax Foundation, Beer Excise Tax Rates, Updated 2012
- Tax Foundation, Average Wine Taxes, Updated 2011
- Tax Foundation, Average Cell Phone Taxes, Updated 2010
