For property that does not fit a vehicle, gun, horse, or RV template, NH's no-sales-tax rule still rules: the bill of sale records exactly what was paid, with no tax line to reconcile. There is no NH state agency for most personal property, no registry, and no required form — the bill of sale is the entire transaction record. The one notable exception is boats: NH titles boats over 12 feet through the DMV and requires registration of motorized boats (NOT through Fish and Game like ATVs, but through the DMV), so boat buyers should treat the deal more like a car sale than a general property sale. Everything else — tools, equipment, livestock, electronics, jewelry, hobby gear — is documented by the bill of sale alone, and that document is the only thing standing between the buyer and a future ownership dispute.
A general bill of sale works for furniture, tools, equipment, or any personal property — but only if written correctly. Our step-by-step guide shows exactly what language to include so the document holds up if there is ever a dispute. Read: How to Write a Bill of Sale (Step-by-Step) →
New Hampshire General Bill of Sale — What You Need to Know
Primary Form
Standard bill of sale
Agency
Private sale
No state titling agency for general personal property
Primary ID Field
Serial Number
Sales Tax
Exempt
Title Required
No
New Hampshire does not title personal property — boats are an exception (NH titles boats over 12 feet through the DMV, and registers motorized boats through NH DMV as well). For everything else — equipment, electronics, furniture, livestock other than horses, jewelry, tools, hobby items — there is no state title and no state registry. The bill of sale plus possession is the entire ownership record.
Inspection
Not required
Sales Tax Details
NH has no state sales tax on tangible personal property. Whether it is a $200 lawnmower or a $25,000 piece of woodworking equipment, the price you pay is the price on the bill of sale — no state, county, or municipal sales tax. NH also has no general use tax. (NH does have a Meals & Rentals Tax of 8.5% on prepared food, hotel rooms, and short-term motor-vehicle rentals, but that does not apply to private sales of personal property.)
Exemption: Not applicable; nothing to exempt.
Inspection Requirements
No state inspection requirement for general personal property. Boats with motors operating on NH waters need a current registration decal from NH DMV. Boats over 12 feet require a NH title plus a HIN (Hull Identification Number) on the document.
Registration
Registration for this vehicle type is handled by Not applicable for general property. (Boats with motors are registered through NH DMV; boats over 12 feet must be titled.) — not the same agency that handles cars in New Hampshire. Plan for separate filings.
New Hampshire General Sale — Step-by-Step Checklist
Identify the item precisely: make, model, serial number (or HIN for boats), color, dimensions, condition, and any included accessories.
For boats: include HIN, length, hull material, motor make/model/serial/HP, and confirm whether the boat is over 12 feet (title required) and motorized (registration required).
Record the price in dollars; no NH sales tax applies but documentation supports insurance, financing, and any future out-of-state registration.
State the warranty position clearly — "sold as-is, where-is, with all faults" is the default for private NH sales unless something else is written.
Both parties sign and date; print full names and current addresses.
For items that may cross state lines (boats, equipment trailers, valuable tools), keep the bill of sale permanently — destination states will use the sale price to assess their use tax.
For boats: file the title transfer at NH DMV and renew the registration decal in the buyer's name before launching.
Common Pitfalls
Treating a boat like ordinary personal property. Boats over 12 feet need a NH title; motorized boats need NH DMV registration. Mishandling either turns a routine sale into a launch-day problem.
No serial number on the bill of sale for high-value items. If the item is later stolen, a serial-less bill of sale is nearly useless to police or insurance.
Verbal "as-is" instead of written. NH defaults to caveat emptor on private sales, but a buyer who claims the seller promised something verbally can still pursue it. Write it down.
Ignoring out-of-state use tax exposure. A NH resident's private-property sale is tax-free; a buyer who hauls the item to MA, NY, ME, or CT and registers it (boat, trailer, etc.) will pay use tax on the NH bill-of-sale price.
Cash sale with no receipt. NH gives you the freedom to skip the paper; that freedom evaporates the moment a dispute arises with no document on either side.
Pro Tip
NH's no-sales-tax rule applies to general personal property exactly as it does to vehicles — zero tax, full price, written record. For boats, treat the deal like a car sale (title + DMV registration). For everything else, the bill of sale is the entire chain of title.
New Hampshire General Bill of Sale — FAQs
Is a bill of sale legally required for general personal property in NH?
No NH statute requires one for most personal property. Boats are an exception — NH DMV requires a bill of sale (and a title transfer for boats over 12 feet) to register a boat in the new owner's name. For everything else, the bill of sale is contractual rather than statutory, but it is what proves who owns the item, when ownership transferred, and at what price. Without it, the seller has no proof they parted with the property if it is later linked to a crime, and the buyer has no proof of legitimate purchase if challenged. NH gives you the freedom to skip the paperwork; in practice, skipping it tends to cost more than it saves.
Do I owe tax on a private sale of equipment, tools, or other property in NH?
No. NH has no state sales tax and no general state use tax on tangible personal property. A private sale of a $5,000 industrial generator, a $300 power tool, or a $15,000 piece of farm equipment carries zero NH state tax. (NH does have a Meals & Rentals Tax that applies to prepared food, lodging, and short-term motor-vehicle rentals, but that is a different statute and does not touch private-property sales.) The catch: if the buyer hauls the item to a sales-tax state and registers it (a trailer, a boat, a titled implement), that state will charge use tax based on the price written on the NH bill of sale.
How are boat sales different from other personal-property sales in NH?
Boats add two layers. First, motorized boats must be registered through NH DMV (not Fish and Game, despite the natural-resources association — NH treats boat registration as a DMV matter). Second, boats over 12 feet require a NH title in addition to registration, so the seller signs over the title and the buyer files for transfer just like a car. The bill of sale should include the HIN (Hull Identification Number) — the boat equivalent of a VIN — along with length, hull material, and the motor's make/model/serial. Trailer-only boat sales (no motor, under 12 feet, like a kayak or canoe) skip the registration entirely and are pure personal-property transactions.
Can I sell something "as-is" in a NH private sale?
Yes, and as-is is the default for NH private-party sales of personal property. There is no implied warranty of merchantability the way there is when buying from a licensed dealer. Writing "Sold as-is, where-is, with all faults — buyer has inspected and accepts in current condition" on the bill of sale eliminates ambiguity and is enforceable. As-is does not protect a seller from active fraud — concealing known defects, misrepresenting age or origin, or selling stolen goods are not covered by the clause. Buyers should inspect carefully, test where possible, and document the condition (photos, video) at the time of delivery.
What records should I keep after a NH personal-property sale?
Keep the original signed bill of sale, photographs of the item taken at delivery showing serial numbers and condition, any operator manuals or service records the seller hands over, and (for boats) the assigned title and the most recent registration card. Email yourself scans for cloud backup. NH has no state registry that warehouses these records — no DMV equivalent for tools, no Fish and Game equivalent for jewelry — so your file is the entire record. If the item is later stolen, used in a crime, lost in a fire, or claimed by a third party, the bill of sale is what establishes your ownership timeline. Sellers should keep their copy permanently for the same reason: proof you parted with the item before whatever happened next.