Shop tax-free
New Hampshire has no sales tax, and Salem is the first exit over the line.
New Hampshire has no general sales tax, and Salem is the first exit over the Massachusetts line. That math has made the town a shopping trip for generations. The Mall at Rockingham Park opened in August 1991 next to the racetrack and became the largest mall in northern New England.
Today it has about one million square feet and roughly 140 stores, and it is changing again. DICK'S is now a House of Sport, with a climbing wall and TrackMan golf bays. Macy's, JCPenney and Cinemark anchor the rest. Recent arrivals include Carter's, New Balance, POP MART, Rowan, Gorjana and Aerie, plus an expanded Lululemon. The former Lord & Taylor will become the Rockingham Grand in mid-2027.
Next door, Tuscan Village adds L.L.Bean, Williams Sonoma, Pottery Barn, West Elm, Arhaus, The Container Store, HomeSense, Nike, Athleta, Free People, Warby Parker and more, all with free parking. One note: the state's 8.5% meals and rooms tax still applies to restaurant checks and hotel bills.
Get the weekend in your inbox
Every Thursday morning: the best things to do in Salem this weekend, one place worth eating at, and what’s coming up. Free.
Keep exploring
A village on the old track
How a racetrack became a place to spend the whole day, and why locals now call it downtown.
Does New Hampshire have sales tax?
No tax on what you buy in the store, 8.5% on meals, rooms and rental cars, and what Massachusetts says you owe when you get home.
The Mall at Rockingham Park
Hours, anchors, food, movies and parking at Salem’s tax-free mall, plus what the Rockingham Grand will add in 2027.