Food Truck 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 — Certified Food Protection Manager

   RSA 143-A:11-a requires each food service establishment licensed by the state to have a person in charge trained as a certified food protection manager, through a program approved by the Conference for Food Protection or an equivalent industry standard (ANSI-accredited). Establishments with five or fewer food employees on duty need only one certified manager on staff, available but not necessarily present. New Hampshire's self-inspecting cities, including Manchester, Nashua and Concord, apply their own equivalent requirement.

   Official government source

   Course and exam cost is set by the training provider, not the State·Most approved courses and exams are completed in 1–2 days

   Course and exam cost is set by the training provider, not the State

   Most approved courses and exams are completed in 1–2 days

1. City of Manchester Health Department — Mobile Food Service Permit

   Food trucks, trailers and pushcarts operating anywhere in Manchester need a Mobile Food Service Permit from the Manchester Health Department's Environmental Health Division — Hillsborough County has no role. You must submit floor plans with a mobile plan review application, complete build-out, obtain sign-offs from the Fire Department, City Clerk, Parks and Recreation (if operating on city property) and the Environmental Protection Division for wastewater disposal, then pass a final health inspection. The license number must be displayed on two sides of the unit and the license renews annually.

   Official government source

   $365 per year for a Class II-M canteen/mobile food vendor commissary unit, or $220 per year for a Class III-M individual mobile establishment serving pre-packaged and unwrapped non-TCS foods; a $25 late fee applies to renewals received after the tenth day of the month following expiration·Not published; issuance follows plan review, construction, city sign-offs and a final inspection

   $365 per year for a Class II-M canteen/mobile food vendor commissary unit, or $220 per year for a Class III-M individual mobile establishment serving pre-packaged and unwrapped non-TCS foods; a $25 late fee applies to renewals received after the tenth day of the month following expiration

   Not published; issuance follows plan review, construction, city sign-offs and a final inspection

2. 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)

3. Commissary Agreement

   Manchester's Mobile Food Unit permitting (Class II-M Canteen/Mobile Vendor Commissary category) contemplates use of a licensed commissary kitchen for food prep and storage; exact documentation requirements should be confirmed with the Manchester Health Department during plan review. Commissary rental costs vary and are not set by the city.

   Official government source

   varies by commissary; not a government-set fee·Arranged before permit application

   varies by commissary; not a government-set fee

   Arranged before permit application

Official Sources

• Manchester / Hillsborough County Health Department
• New Hampshire — No Sales Tax

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