Starting a Business in New Hampshire Checklist

Check business name availability with the NH Secretary of State Do a search to see if your business name is available: https://www.sos.nh.gov/corporate/soskb/csearch.asp A corporate name must contain the word “corporation,” “incorporated,” or “limited” or the abbreviation “corp.”, “inc.”, or “ltd.” The name of a limited liability company must contain the words “limited liability company” or the abbreviation “L.L.C.” or “LLC” or any other similar abbreviation. The name may also contain the name of a member or manager. The name also must be distinguishable from the names of other entities operating within the state of New Hampshire. NH Secretary of State Corporation Division Department of State 107 N. Main St. Concord, NH 03301-4989 P: (603) 271-3246 corporate@sos.nh.gov
File paperwork to create your business You form your New Hampshire corporation or New Hampshire LLC by filing with the Department of State. The filing fee for Articles of Incorporation or Articles of Organization is $100. You can mail or deliver your articles to the Corporation Division. Your articles need to have original, ink signatures, as well as the following information: – Business name – Authorized share information (corporations only) – Registered agent name and address(es) – Business purpose – Fiscal year-end date (corporation only) – The name and address of each incorporator (corporation only) – Must be signed by manager or member (LLC only) Incorporate in New Hampshire with Northwest Registered Agent if you don’t want to do the filing. Corporation Division Corporation Division Department of State 107 N. Main St. Concord, NH 03301-4989 P: (603) 271-3246 corporate@sos.nh.gov
Register with the Department of Revenue Administration New Hampshire does not have sales tax or individual income tax. You will contact the NH Department of Revenue Administration if you qualify for other taxes such as business profits or business enterprise taxes. Sales Tax: New Hampshire does not have state sales tax. Income Tax: New Hampshire does not have individual income tax. Business Profits Tax: New Hampshire imposes an 8.5% tax on income from conducting business activity within the state. Business Enterprise Tax: New Hampshire imposes an additional .75% tax on businesses with more than $150,000 of gross receipts from all their activities, or an enterprise value tax base more than $75,000. The business enterprise tax is assessed on the enterprise value tax base, which is the total of all compensation paid or accrued, interest paid or accrued, and dividends paid by the business, after special adjustments and apportionment. NH Dept of Revenue Admin Department of Revenue Administration 109 Pleasant Street PO Box 457 Concord, NH 03302-0457 P: (603) 230-5000 http://www.revenue.nh.gov/
Do I need a business license? There is no general state business license but you may need a business license based on your location or occupation. You can apply for some professional licenses online, through the New Hampshire Joint Board of Licensure and Certification. Any other registration requirements? Additional registrations may depend on the type of business you do. Keep in mind that you may need certain permits or an occupational license, in addition to any business licenses. City of Manchester Certain types of businesses need a license. You can learn more and download the business license application on the City’s website. City of Nashua Some, but not all businesses need a city license. Contact the City Clerk to find out what types of licenses/permits you need. Licensing Info Professional Licenses New Hampshire Joint Board of Licensure and Certification 57 Regional Drive Concord, NH 03301 P: (603)271-2219 F: (603) 271-6990 http://www.nh.gov/jtboard/ City of Manchester Office of the City Clerk Licensing and Enforcement Division One City Hall Plaza Manchester, NH 03101 P: (603) 624-6348 http://www.manchesternh.gov/Departments/CityClerk/LicensesandPermits/BusinessLicense.aspx City of Nashua Office of the City Clerk 229 Main Street Nashua, NH 03060 P: (603) 589-3010 http://www.nashuanh.gov/CityGovernment/Departments/CityClerksOffice/LicensesPermits/tabid/380/Default.aspx
Collect and Charge Sales Tax Do I need to collect New Hampshire sales tax? No. New Hampshire does not have state sales tax. Department of Revenue Department of Revenue Administration 109 Pleasant Street PO Box 457 Concord, NH 03302-0457 (603) 230-5005 http://www.revenue.nh.gov