Nail Salon 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 — Manicurist (Nail Technician) License

   Each nail technician must hold a New Hampshire Manicurist license, issued by the Office of Professional Licensure and Certification under the Board of Barbering, Cosmetology and Esthetics. RSA 313-A:12 requires at least 300 hours of professional training in an approved school (there is no 600-hour upper requirement) plus passing the board examination. An apprentice manicurist license is available while training.

   Official government source

   $55 application fee for a personal Manicurist license (renewal and reinstatement are also $55); an apprentice license is likewise $55·No processing time is published by OPLC

   $55 application fee for a personal Manicurist license (renewal and reinstatement are also $55); an apprentice license is likewise $55

   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. New Hampshire OPLC Board of Barbering, Cosmetology and Esthetics — Shop License

   Nail salons in New Hampshire must hold a Shop license from the OPLC Board of Barbering, Cosmetology and Esthetics — one shop category covers barbering, cosmetology, manicuring and esthetics. The shop must pass an initial inspection before the license is issued and is subject to routine inspections afterward. Each nail technician working there must separately hold a personal Manicurist license.

   Official government source

   $110 shop application fee (renewal and reinstatement are also $110) plus a $150 initial inspection fee; routine inspections thereafter are $100. Each manicurist's personal license is $55·No processing time is published by OPLC

   $110 shop application fee (renewal and reinstatement are also $110) plus a $150 initial inspection fee; routine inspections thereafter are $100. Each manicurist's personal license is $55

   No processing time is published by OPLC

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

• New Hampshire Board of Barbering, Cosmetology and Esthetics — Salon License
• City of Nashua City Clerk

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