Home Bakery 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. Food Protection Manager Certification (optional for homestead food operations)

   Certified Food Protection Manager credentials are issued by ANSI/ANAB-accredited private programs such as ServSafe, not by a New Hampshire state agency. Homestead food operations are exempt from RSA 143-A licensure under RSA 143-A:5, VII, so the certified food protection manager requirement that applies to licensed food establishments does not apply to a home bakery; the certification is still recommended as a food safety best practice. Note that a Homestead License from the NH DHHS Food Protection Section is required if you want to sell to restaurants, other food establishments, over the internet, by mail order, or to wholesalers and distributors.

   Official government source

   Course and exam fees are set by the private accredited training providers, not by the State·Varies by provider; most offer a one-day course and exam

   Course and exam fees are set by the private accredited training providers, not by the State

   Varies by provider; most offer a one-day course and exam

1. City of Manchester — Food Service License (state homesteading not recognized locally)

   Manchester is a self-inspecting city with its own food code and does not recognize New Hampshire's statewide Homestead/Cottage Food exemption. Under City Ordinance 117.15, anyone preparing, serving, distributing, or selling food to the public in Manchester — including home bakers — must hold a food service license from the Manchester Health Department, Environmental Health Division. Home-based licensing is possible but hard to meet in a residential setting; most applicants use a licensed commissary kitchen instead. Planning and Community Development, Fire, and the City Clerk must also sign off before a license is issued.

   Official government source

   Not published online; confirm with the Manchester Health Department, Environmental Health Division·Submit the food permit application about 2 weeks before your anticipated opening; allow additional time for plan review and other department sign-offs

   Not published online; confirm with the Manchester Health Department, Environmental Health Division

   Submit the food permit application about 2 weeks before your anticipated opening; allow additional time for plan review and other department sign-offs

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)

Official Sources

• New Hampshire Cottage Food Law
• City of Manchester City Clerk

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