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new hampshire resident purchase a long gun from a mass resident, what must be done

You asked this in "New Hampshire Laws", so the answer under NH law is: none. Cash and carry.

BUT... since this is an interstate transfer, federal law requires that it go through an FFL. I assume you can't legally possess the long gun in MA, so either the seller brings it to a NH dealer for the transfer, or has it shipped to your NH FFL for transfer. All FFLs charge fees for these transfers, and it's worth shopping around.

Clearing this in advance with all FFLs involved is highly recommended to avoid wasting gas money.
 
A MA licensed retail FFL can't transfer a long gun to a NH resident, due to a 1992 shooting at Bard College at Simons Rock

Your options are FFL to FFL transfer, paying the shipping and transfer costs to have a MA FFL ship it to a willing NH FFL who will do the final transfer.

OR

The MA resident brings it to a NH FFL who will transfer it to the NH resident

Option 2 is easiest and cheapest
 
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