Tax Licenses & Permits

Meals & Rooms (Rentals) License

This license permits New Hampshire restaurants, grocery stores, bakeries, hotels, lodging establishments and motor vehicle rental establishments to collect and remit taxes on meals, rooms, and motor vehicle rental services. The license is required before operating any such establishment. RSA 78-A:4 For further information on the Meals and Rentals Tax Operator's License call the Collections Division at (603) 230-5900.

See Meals & Rooms (Rentals) Tax page for forms and other information.

Application for Tobacco Tax Operator's License

The license permits establishments to sell tobacco products. The license is required before selling tobacco products in this State. RSA 78:2. For additional information on the Tobacco Tax Operator's License call the Collections Division at (603) 230-5900.

See Tobacco Tax page for forms and other information.

Application for Communications Services Retailer's Tax License

The license allows communications service retailers to collect and remit Communications Services Taxes to the Department. For further information on the Communications Services Provider's Tax License, contact the Audit Division at (603) 230-5030.

See Communications Services Tax page for forms and other information.

Other Permits & Licenses

For local permit information contact your city or town clerk's office for municipal permits and licenses.

If you operate a business or engage in a trade or occupation that is subject to state or local regulation, you may be required to apply for a specific operator's permit and license.  Regulated businesses may be subjected to certification, registration or accreditation and may experience routine inspections. Trades such as accounting, architecture, child-care, chiropractors, restaurants, and many more require permits in order to begin operation.

For a complete list of regulated activities and licensed professionals in the State of New Hampshire, as well as their governing boards and contact information, contact the New Hampshire Office of Professional Licensure and Certification (OPLC), 7 Eagle Square, Concord, NH 03301, (603) 271-2152 or visit the OPLC website at https://www.oplc.nh.gov/professional-licensing.

All food service health licenses are administered by the New Hampshire Department of Health & Human Services.  For more information, please visit NHDHHS Food Protection at https://www.dhhs.nh.gov/programs-services/environmental-health-and-you/food-protection or call them at (603) 271-4583 for more information.