Catering Business Permit Requirements in Nashua, 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 Nashua Environmental Health Department — Food Service License

   Nashua is a self-inspecting municipality that runs its own food service program under Nashua Revised Ordinance Chapter 170, so a catering business is licensed by the City of Nashua Environmental Health Department, not by the county or the state. All food sold, prepared or distributed to the public must be prepared in a licensed commercial kitchen — Nashua does not license or recognize residential/homestead kitchens. A plan review precedes licensing and an on-site inspection is required.

   Official government source

   $350 per year — caterers and commissaries are category C-1 under the fee schedule updated August 9, 2022 — plus a one-time $125 plan review fee for a new C-1 establishment. A failed routine inspection carries a $100 re-inspection fee and a change of ownership inspection is $50·No processing time is published; licensing follows plan review and inspection

   $350 per year — caterers and commissaries are category C-1 under the fee schedule updated August 9, 2022 — plus a one-time $125 plan review fee for a new C-1 establishment. A failed routine inspection carries a $100 re-inspection fee and a change of ownership inspection is $50

   No processing time is published; licensing follows plan review and inspection

2. City of Nashua — No General Business License

   The City of Nashua does not require a general business license. The City Clerk's Office licenses only specific enumerated activities: chauffeurs (taxi drivers), taxicabs, pawnbrokers and secondhand dealers, itinerant vendors and hawkers/peddlers, amusement devices, and shows such as carnivals and concerts, plus separate permits for raffles, tag days and public events. A business outside these categories does not need a Nashua business license; confirm with the City Clerk (603-589-3010) if unsure.

   Official government source

   Not applicable for most businesses; enumerated categories are published: taxicab $100/year, chauffeur $80/year, pawnbroker/secondhand dealer $50/year, shows $50, vendors $10/day, $25/week or $100/year, raffles $10, tag days free·Not applicable

   Not applicable for most businesses; enumerated categories are published: taxicab $100/year, chauffeur $80/year, pawnbroker/secondhand dealer $50/year, shows $50, vendors $10/day, $25/week or $100/year, raffles $10, tag days free

   Not applicable

Official Sources

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

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