Plumbing Contractor 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

1. New Hampshire OPLC Mechanical Licensing Board — Master Plumber License

   Plumbing contractors in New Hampshire must hold a Master Plumber license issued by the Mechanical Licensing Board within the Office of Professional Licensure and Certification. There is no separate “NH Plumbers Licensing Board.” The same board licenses Apprentice and Journeyman Plumbers, Fuel Gas Fitters, Hearth Installers, Domestic Appliance Technicians, Oil Heating Technicians and mechanical business entities. Licensure requires documented apprentice/journeyman experience and passing the state exam.

   Official government source

   $330 application fee for a Master Plumber license (renewal and reinstatement are also $330); Journeyman Plumber $198 and Apprentice Plumber $88; a Mechanical Business Entity license is $275·No processing time is published by OPLC

   $330 application fee for a Master Plumber license (renewal and reinstatement are also $330); Journeyman Plumber $198 and Apprentice Plumber $88; a Mechanical Business Entity license is $275

   No processing time is published by OPLC

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. City of Manchester Plumbing Permit (per project)

   A separate plumbing permit must be pulled from the City of Manchester Planning and Community Development Department's Building Division for each job; Hillsborough County has no permitting role. The Building Division has a dedicated plumbing inspector, and inspections are required upon job completion.

   Official government source

   No flat fee is published: the application states the work and its estimated cost and the Building Division calculates the fee on review (the City's Building Fees schedule sets a $25 application fee plus 0.6% of estimated cost for 1- and 2-family work and 1% for all other work)·Not published; permits are issued after Building Division review and payment

   No flat fee is published: the application states the work and its estimated cost and the Building Division calculates the fee on review (the City's Building Fees schedule sets a $25 application fee plus 0.6% of estimated cost for 1- and 2-family work and 1% for all other work)

   Not published; permits are issued after Building Division review and payment

Official Sources

• New Hampshire Plumbers Licensing Board — Master Plumber License
• City of Manchester City Clerk

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