Tattoo Parlor 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. Sterilization and Infection-Control Training (per body art practitioner)

   Before being licensed, body art practitioners in New Hampshire — tattoo artists, body piercers, branders and permanent-cosmetics/microblading practitioners — must complete a sterilization and infection-control course approved by the OPLC executive director under RSA 314-A. This is an OPLC requirement tied to the Advisory Board of Body Art Practitioners, not a Department of Health and Human Services program. Renewal follows the OPLC practitioner license cycle rather than a separate annual training mandate.

   Official government source

   Course fees are set by the private training providers, not by the State; the OPLC license itself is $121·Varies by training provider; complete the course before applying for the license

   Course fees are set by the private training providers, not by the State; the OPLC license itself is $121

   Varies by training provider; complete the course before applying for the license

1. NH OPLC Body Art Practitioner License and Manchester Business License

   Tattoo artists in New Hampshire must be individually licensed under RSA 314-A by the OPLC Advisory Board of Body Art Practitioners, which licenses Body Artists, Body Art Apprentices and Microblading practitioners. The shop itself must also hold a Business License from the Manchester City Clerk, because tattoo and body piercing establishments are on the Clerk's enumerated list of licensed activities.

   Official government source

   State: $121 application fee for a Body Artist, Body Art Apprentice or Microblading certificate. City: the Manchester business license fee is based on floor area — $50 for the first 1,500 square feet plus $2.00 per additional 100 square feet, with a $50 minimum and $1,000 maximum·No processing time is published by OPLC or the Manchester City Clerk

   State: $121 application fee for a Body Artist, Body Art Apprentice or Microblading certificate. City: the Manchester business license fee is based on floor area — $50 for the first 1,500 square feet plus $2.00 per additional 100 square feet, with a $50 minimum and $1,000 maximum

   No processing time is published by OPLC or the Manchester City Clerk

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 Department of Health and Human Services — Body Art Facility License
• City of Manchester City Clerk

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