Auto Repair Shop Permit Requirements in Manchester, NH

1. EIN (Employer Identification Number)

   Required if you have employees or operate as an LLC or corporation. Free from the IRS.

   Official government source

   Free·Immediate (online application)

   Free

   Immediate (online application)

1. New Hampshire — No Sales Tax

   New Hampshire has no state sales tax and no local sales taxes, so businesses need no sales tax permit or resale registration for sales tax purposes. Businesses may instead owe the Business Enterprise Tax and the Business Profits Tax, both administered by the NH Department of Revenue Administration; BET paid can be credited against BPT. Restaurants, caterers and lodging operators separately collect the Meals and Rooms (Rentals) Tax and must hold a DRA license for it. Filing and payment are handled through DRA's Granite Tax Connect portal.

   Official government source

   No fee to register for business taxes with DRA. For taxable periods beginning on or after January 1, 2025, a BET return is due from any enterprise with more than $298,000 in gross receipts or an enterprise value tax base above $298,000; the BET rate is 0.55%·Immediate — registration and filing are done online through Granite Tax Connect

   No fee to register for business taxes with DRA. For taxable periods beginning on or after January 1, 2025, a BET return is due from any enterprise with more than $298,000 in gross receipts or an enterprise value tax base above $298,000; the BET rate is 0.55%

   Immediate — registration and filing are done online through Granite Tax Connect

2. New Hampshire DES — Used Oil and Hazardous Waste Compliance

   Auto repair shops must comply with NHDES hazardous waste and used oil rules covering proper storage, labeling and disposal of used oil and automotive fluids. NHDES runs Hazardous Waste Coordinator Certification for small and large quantity generators and a self-certification program for very small quantity generators, backed by a hazardous waste helpline, inspections and enforcement. Notification of activity, transportation and disposal is handled through the NHDES Reporting and Information Management Section and the EPA eManifest program.

   Official government source

   Not published as a set fee — costs depend on generator category, certification course and the disposal contractor used·Not published by NHDES

   Not published as a set fee — costs depend on generator category, certification course and the disposal contractor used

   Not published by NHDES

1. Manchester City Clerk — Business License (activity-specific, not general)

   Manchester does NOT require a general business license for all businesses. The City Clerk's Business Licensing and Enforcement Division licenses only specific activities: food-service establishments, high-impact retail selling tobacco/vape/lottery products, peddlers, hawkers, dealers of junk/secondhand goods, pawnbrokers, hotels/motels/B&Bs, tattoo and body-piercing establishments, farmers markets, taxicab companies/drivers, non-consensual towing companies, employment offices, and circuses/carnivals/fairs/festivals/entertainment venues. Businesses outside these categories are not required to hold this license; call (603) 624-6348 to confirm applicability to your specific business.

   Official government source

   Varies by license type; call (603) 624-6348·1-3 weeks (if applicable)

   Varies by license type; call (603) 624-6348

   1-3 weeks (if applicable)

2. City of Manchester — Zoning Approval and Certificate of Occupancy

   Auto repair shops must operate in a properly zoned commercial or industrial district. Zoning Ordinance administration, building permits and Certificates of Occupancy are all handled by the City of Manchester Planning and Community Development Department's Building Division; Hillsborough County issues no zoning approvals or Certificates of Occupancy.

   Official government source

   $25 building permit application fee plus 1% of the estimated cost of the work for commercial construction or alterations, plus a $0.02 per square foot plan review fee for commercial applications·Request the Certificate of Occupancy at least 10 business days before the date needed for commercial projects

   $25 building permit application fee plus 1% of the estimated cost of the work for commercial construction or alterations, plus a $0.02 per square foot plan review fee for commercial applications

   Request the Certificate of Occupancy at least 10 business days before the date needed for commercial projects

Official Sources

• City of Manchester City Clerk
• New Hampshire DES — Used Oil and Hazardous Waste

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