Salem, NH is situated in Rockingham County and provides its citizens easy access to Boston while still enjoying the small-town atmosphere of this safe place with cafes, theaters and shops. Salem mixes small town, rural living with the advantages offered by a city. The Town continues to grow and attract new commercial and residential development. The low tax burden separates Salem and NH from the adjacent Massachusetts communities. With no personal income tax, sales tax, use tax, inventory tax, estate tax, or capital gain tax, NH has one of the lowest overall tax burdens in the US.
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