The Complete Guide to New Hampshire Business Licenses
New Hampshire does not have a general business license and no general sales tax. Most businesses only register with the state if they need a specific license, such as the Meals and Rooms operator's license. This guide explains each step for a new New Hampshire business.
Step 1: Form the LLC
File a Certificate of Formation with the Secretary of State for $100 ($102 online). The $100 annual report is due by April 1. See the New Hampshire LLC guide for every formation step.
Step 2: Meals and Rooms license
New Hampshire has no general sales tax, and the Department of Revenue Administration does not need to hear from you unless you need a specific license. Businesses that sell meals, rent rooms or rent vehicles must get a Meals and Rooms operator's license through Granite Tax Connect before they start; the tax rate is 8.5%.
Step 3: City licenses
Some cities license particular businesses. In Manchester, the City Clerk issues business licenses for listed categories. Check zoning and permits with your town before opening.
Step 4: Professional licenses
The Office of Professional Licensure and Certification (OPLC) licenses most professions, including the mechanical trades through its Mechanical Licensing Board.
Hiring staff and trade names
Employers register for unemployment insurance with New Hampshire Employment Security. A trade name is registered with the Secretary of State's Corporation Division for $50, renewed for $50.
Checklist
| Registration | Agency | Cost |
|---|---|---|
| Certificate of Formation | Secretary of State | $100 ($102 online); $100 annual report |
| Meals and Rooms license | DRA (Granite Tax Connect) | Required for meals, rooms, car rentals |
| City licenses | Your city (e.g. Manchester) | Set locally |
| Trade name | Secretary of State | $50 |
Frequently Asked Questions
Does New Hampshire require a business license?
No. There is no general business license. Businesses register with the state only for specific licenses, such as the Meals and Rooms operator's license.
Does New Hampshire have sales tax?
No general sales tax. Meals, rooms and vehicle rentals are taxed at 8.5% under the Meals and Rooms Tax.
Who needs a Meals and Rooms license?
Any business that sells meals, rents rooms or rents vehicles, before it starts operating.
How much does it cost to form an LLC in New Hampshire?
The Certificate of Formation costs $100 ($102 online), and the annual report is $100, due April 1.
How much is a trade name in New Hampshire?
$50 with the Secretary of State, renewed for $50.