Who needs a business tax accounts (Business Profits Tax, Business Enterprise Tax) and the Meals and Rentals operator’s license in New Hampshire?

Issued by New Hampshire Department of Revenue Administration, at step 2 of 6 in the opening sequence: register for tax.

Every kind of business in New Hampshire

The New Hampshire table lists this for every kind of business.

Register through Granite Tax Connect. Apply for the Meals and Rentals operator’s license at least 30 days before opening and post it; every place of business needs its own. Retail shops, salons, gyms and daycares collect no state tax at the register at all, but still file the Business Profits and Business Enterprise Tax returns once they pass the thresholds.

Checked Oct 21, 2026 against the agency’s page.

Step 2 of 6: Register for tax

  1. Set up the business
  2. Register for tax
  3. Approve the space
  4. Get the permits for your kind of business
  5. Alcohol permits
  6. Before the first hire

Issued by New Hampshire Department of Revenue Administration.

Sources and dates

Department of Revenue Administration Meals and Rentals Tax booklet and form CD-3 (RSA 78-A:4); business tax pages (RSA 77-A, RSA 77-E). Checked against the agency’s page on the date shown; cities add their own fees.

Questions about opening here.