Brewery / Distillery Permits & Licenses in Nashua, NH

May require NPDES permit. Breweries with large cooling systems or distilleries using solvents may be regulated.

NH breweries/distilleries classified as light manufacturing; prohibited in residential zones. Site plan review required for new construction (Sec. 24-301 et seq.).

Required for all LLCs. Annual report required separately (see below). Fees current as of 2024.

Required for all LLCs. Online filing via QuickStart portal.

Not required if using exact LLC name. Renewal not required unless changes made.

All businesses must notify DRA of formation. Leads to Business Tax Account setup. No fee.

For breweries/taprooms. Allows production up to specified limits. Prerequisites: federal TTB permit, zoning approval, fire safety inspection.

For distilleries. Requires federal TTB DSP permit. Allows limited on-site sales. Location must comply with RSA 178:7 zoning restrictions.

Form BT-Summary. Applies to LLCs with business profits tax liability.

Common for taprooms serving food/beverages. 8.5% tax rate on meals/drinks.

Overlaps with Special Manufacturer’s Permit. Requires federal approval first.

All businesses selling tangible personal property or certain services in NH must register. Breweries/distilleries selling products directly to consumers (e.g., at taprooms) are subject to sales tax on retail sales. New Hampshire does not impose a sales tax on most goods, but alcoholic beverages sold for on-premises consumption (e.g., in a tasting room) are subject to the 8.5% Meals and Rooms Tax if served as part of a meal or drink service. See notes.

Alcoholic beverages sold for on-premises consumption (e.g., samples, flights, drinks in a taproom) are subject to the 8.5% Meals and Rooms Tax. This applies regardless of whether food is sold. Registration is required even if no food is served.

State building code (IBC 2018 w/ amendments) enforced locally

Required for distilleries (Class IB flammables); annual inspection mandatory

Pure production facilities exempt unless public tasting room

Max sign area 1.5 sq ft per linear ft of building frontage

Required when converting space to brewery/taproom use

Required for ALL businesses operating within city limits

Mandatory registration to avoid excessive false alarm fines

Brewery production may qualify for reduced parking; traffic study may be required

Required for all employers with one or more employees in New Hampshire, including part-time workers. Sole proprietors and partners may elect exemption but must file Form WCL-1. LLC members are generally not considered employees unless they opt in. Brewery/distillery operations typically fall under NAICS 312140 (Beverage Manufacturing), with specific class codes for brewing/distilling.

All breweries and distilleries must obtain a Federal Basic Permit from TTB under the Internal Revenue Code. This includes registration for federal excise taxes on alcohol production and sales. Required regardless of state structure.

Breweries and distilleries must pay federal excise taxes on alcohol produced and removed from the premises. Must file Form 720 quarterly. Registration via TTB permit suffices; no separate IRS registration beyond EIN.

Required for all employers in NH who pay wages to employees. Includes withholding state income tax (though NH has no broad income tax, it taxes interest and dividends, not wages). However, this registration is still mandatory for reporting purposes and compliance with federal matching.

All employers with employees in NH must register and pay unemployment insurance taxes. Tax rate varies by experience rating; new employers pay 0.11% on first $17,000 of wages per employee (as of 2024).

NH reinstated the Business Profits Tax effective January 1, 2025, at a rate of 0.75%. Applies to pass-through entities (including LLCs) only if they elect to pay at the entity level or are structured as corporations. Most LLCs may avoid this by default pass-through treatment unless they exceed thresholds or elect taxation.

BET applies to most businesses in NH with significant payroll or enterprise activity. Thresholds are adjusted annually. Breweries/distilleries with employees or significant operations likely meet the threshold. Registration is automatic upon business formation; filing is annual.

Some municipalities (e.g., Manchester, Nashua, Portsmouth) require a local business license or privilege tax for operating within city limits. Contact local clerk for specific requirements. Not statewide; depends on location.

LLCs with employees or excise tax obligations must obtain an EIN. Single-member LLCs with no employees may use SSN, but EIN is recommended for banking and licensing.

All breweries and distilleries must apply for and maintain a manufacturer license from the NHLC. Applications require detailed plans, security measures, and recordkeeping. Separate licenses exist for breweries and distilleries.

Breweries using large boilers, fermenters with venting, or distilleries with distillation condensers may require an air permit. Contact DES for pre-application review.

Required for all employers with employees. Includes hazard communication (e.g., chemical safety for cleaning agents), machine guarding (e.g., bottling lines), and emergency action plans. Distilleries may have additional requirements for flammable liquids (29 CFR 1910.106).

Distilleries using ethanol in production or as fuel may exceed threshold. Requires development and implementation of SPCC Plan certified by a professional engineer. Exemptions may apply for smaller facilities.

All facilities that manufacture, process, pack, or hold food for human consumption in the U.S. must register with FDA under FSMA. Includes breweries and distilleries. Registration must be renewed every 2 years.

Requires development and implementation of a written Food Safety Plan including hazard analysis and preventive controls. Small businesses (fewer than 500 full-time employees) may qualify for exemptions or modified compliance.

While not mandated by New Hampshire law, general liability insurance is strongly recommended for breweries/distilleries due to premises risks. Some local municipalities may require it for occupancy permits. Often bundled with commercial property insurance.

Required for all vehicles registered to the business. Minimum liability limits: $25,000 bodily injury per person, $50,000 per accident, $25,000 property damage. Applies to delivery trucks, tasting room shuttles, or any business-owned vehicle.

Not legally required by NH or federal law, but critically important for breweries/distilleries selling consumable products. Covers claims related to contamination, labeling errors, or intoxication-related incidents. Strongly recommended due to high-risk nature of alcohol production.

New Hampshire does not legally require liquor liability insurance, but it is strongly recommended for any brewery/distillery serving samples or selling drinks on-site. Covers incidents such as drunk driving accidents caused by intoxicated patrons. Some local ordinances or lease agreements may require it.

All breweries and distilleries must obtain a Federal Basic Permit (Form 5100.31) from TTB. As part of this process, a surety bond is required. The bond amount is determined by the average daily tax liability. Most small producers qualify for the minimum $1,000 bond. Bond must be filed with TTB Form 5110.37.

Requires payment of federal minimum wage ($7.25/hour), overtime (1.5x regular rate for >40 hours/week), and proper recordkeeping. Applies to all employees in covered enterprises.

All U.S. employers must complete Form I-9 to verify identity and work authorization. E-Verify is not mandatory for most businesses but may be required in some states or federal contracts.

Requires eligible employees (12 months, 1,250 hours) to be granted up to 12 weeks of unpaid, job-protected leave annually for qualifying reasons. Posting and recordkeeping required.

Requires physical and digital accessibility for people with disabilities. Includes accessible entrances, restrooms, counters, and websites under Title III. Applies to all places of public accommodation.

Applies to all advertising. Requires truthfulness, substantiation for claims (e.g., "organic," "locally sourced"), and disclosure of material connections (e.g., influencer marketing). Alcohol advertising must also comply with TTB standards.

Distilleries shipping high-proof spirits must comply with 49 CFR regulations. Requires hazmat employee training, proper labeling, packaging, and shipping papers. Registration not required for all shippers but compliance is mandatory.

All LLCs formed or registered in New Hampshire must file an annual report each year on the anniversary of the formation or registration date. The report updates business information such as principal office, registered agent, and management structure.

Breweries/distilleries with employees must file Form 941 quarterly. Form 940 (Federal Unemployment Tax) is due annually by January 31. Pass-through entities (LLCs) file Form 1065 or 1120-S annually by March 15 or April 15 depending on fiscal year.

NH Business Profit Tax applies to entities with $150,000+ in federal gross receipts. Form 304 is due annually. LLCs taxed as pass-throughs may also need to file if profits exceed threshold.

New Hampshire does not impose a general sales tax. However, businesses selling tangible personal property or services subject to excise (e.g., lodging, rental vehicles) must file returns. For breweries/distilleries, this may apply to merchandise or tours. DRA assigns filing frequency based on expected liability.

Federal Basic Permit (Form 5100.33) must be renewed every three years. Fee increased to $1,000 in 2024. Failure to renew invalidates federal authorization to operate.

Class 1 Manufacturer License (for breweries/distilleries) must be renewed annually by December 31. Application and fee must be submitted before expiration to avoid lapse.

Breweries and distilleries must file Form 720 quarterly to report and pay Federal Excise Tax. Small producer tax credits may apply. Must also file Form 5000.24 for operations.

Facilities handling flammable liquids (e.g., distilleries) are subject to NFPA codes and periodic inspection by State Fire Marshal. Frequency depends on hazard level. Distilleries are high-risk; breweries may be medium.

If the brewery/distillery operates a taproom serving food, it is subject to local health inspections under NH Retail Food Code. Frequency and fees vary by municipality.

A $1,000 surety bond is required for all liquor license applicants in New Hampshire, including manufacturers (breweries/distilleries) selling on-site or distributing. The bond ensures compliance with state liquor laws. Filed with the NH Liquor Commission as part of the licensing process.

Not legally required in New Hampshire. May be relevant if offering consulting services (e.g., distilling instruction), but not typical for standard brewery/distillery operations. General liability and product liability are more critical.

Single-member LLCs with no employees may use the owner's SSN, but must obtain EIN if they elect corporate taxation or have excise tax obligations (common in alcohol production). Breweries/distilleries typically require EIN due to excise taxes.

All breweries and distilleries must obtain a Federal Basic Permit (Form TTB F 5100.24) from TTB under the Internal Revenue Code. This is mandatory regardless of state-level licensing. Includes compliance with production, recordkeeping, and tax payment obligations.

Federal excise taxes apply to all alcohol produced. Rates differ for breweries and distilleries. Must be paid via IRS Form 720. Small producer tax credits may apply (e.g., Craft Beverage Modernization and Tax Reform Act provisions).

Required for all distilled spirits formulas (including flavorings, additives, and processing aids). Must submit TTB Form 5100.51. Approval ensures compliance with the Federal Alcohol Administration Act.

All alcohol beverage labels must be submitted via TTB Form 5100.31 and approved before sale. Includes mandatory information (class/type, alcohol content, net contents, health warning statement).

Required posters include Minimum Wage, Americans with Disabilities Act, and Family Medical Leave Act. Available for download from NH DOL website.

Employers must display OSHA Job Safety and Health Poster (OSHA 2206). Additional state-specific posters may be required if employees are present.

Distilleries must obtain TTB formula approval for new spirits. Breweries adding non-traditional ingredients may also need approval. Effective 2024, fee is $100 per application.

Must maintain records of production, taxpaid withdrawals, transfers, and inventory. Includes Brewer’s Report of Operations (Form 5130.12) and Distilled Spirits Plant records. Records must be available for TTB inspection.

Required for facilities not connected to public sewer. Includes routine inspection and maintenance reporting. Fee varies by system capacity.

All public accommodations, including taprooms and distillery tours, must comply with ADA standards for accessibility. Applies to physical access, communication, and policies.

Class 1 manufacturers must submit monthly sales reports (Form LC-205) detailing on-site sales (tasting rooms, retail). Required even if no sales occurred.