Massage Therapy 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 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. 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

2. City of Nashua — Certificate of Occupancy / Zoning Confirmation

   A Certificate of Occupancy is required for commercial space used as a massage therapy practice. Certificates of Occupancy, building permits and inspections are handled by the City of Nashua Building Safety Department (Community Development Division) — not the City Clerk. Zoning compliance for the use is administered by Community Development / Code Enforcement.

   Official government source

   Set by the City's adopted permit fee schedule (Ordinance O-21-045); confirm the amount for your space with the Building Safety Department (603-589-3080)·Confirm with the Building Safety Department

   Set by the City's adopted permit fee schedule (Ordinance O-21-045); confirm the amount for your space with the Building Safety Department (603-589-3080)

   Confirm with the Building Safety Department

Official Sources

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

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