Massage Therapy 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 OPLC — Massage Therapist License

   Massage therapists in New Hampshire are licensed by the Office of Professional Licensure and Certification, advised by the Advisory Board of Massage Therapists under RSA 328-B. The board was originally created within the Department of Health and Human Services and has since transferred to OPLC's Division of Health Professions; there is no independent "Massage Therapists Governing Board" issuing licenses. Applicants must complete massage therapy education and pass a recognized licensing examination such as the MBLEx.

   Official government source

   $121 application fee (renewal and reinstatement are also $121)·No processing time is published by OPLC

   $121 application fee (renewal and reinstatement are also $121)

   No processing time is published by OPLC

2. 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

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 Compliance and Certificate of Occupancy

   A Certificate of Occupancy is required for any commercial space used as a massage therapy practice. Confirm that the location is properly zoned for personal service businesses with the City of Manchester Planning and Community Development Department, which handles both zoning review and the Building Division that issues the certificate — the City Clerk has no zoning or occupancy role.

   Official government source

   Occupancy permits are treated as alterations under the City's Building Fees schedule: a $25 application fee plus 1% of the estimated cost of the work, with a plan review fee of $0.02 per square foot on commercial applications·Not published; issued after Building Division review and final inspections

   Occupancy permits are treated as alterations under the City's Building Fees schedule: a $25 application fee plus 1% of the estimated cost of the work, with a plan review fee of $0.02 per square foot on commercial applications

   Not published; issued after Building Division review and final inspections

Official Sources

• New Hampshire Massage Therapists Governing Board — License
• City of Manchester City Clerk

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