eCommerce Permits & Licenses in Rochester, NH

eCommerce LLCs typically meet threshold if paying owners/employees. Same form as BPT.

New Hampshire does not mandate general liability insurance for e‑commerce retailers, but many landlords, marketplaces, and vendors require proof of coverage.

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

Required for all active LLCs. Online filing mandatory.

Applies to eCommerce if NH nexus (sales, property, or payroll). Register via DRA Form BT-SUMMARY.

NH has no broad sales tax, but Meals & Rooms Tax (9%) applies to lodging/food if applicable to eCommerce.

Required if eCommerce uses trade name/DBA. Search names first at sos.nh.gov.

New Hampshire does not impose a general sales tax on most goods. However, specific items are taxed (e.g., meals, rooms, admissions, telecommunications, and certain services). As an eCommerce business, if you sell taxable items (e.g., prepared food, lodging, or taxable services), registration is required. See: https://www.tax.nh.gov/sales-and-use/publications/regs/rev202.pdf

All employers in New Hampshire must register and withhold state income tax from employee wages. Applies even to single-member LLCs paying the owner a salary. See: https://www.tax.nh.gov/withholding/registering

Required for all employers with one or more employees. Includes part-time and temporary workers. LLC members are not counted unless they receive wages as employees.

Most LLCs are pass-through entities and do not pay BPT. However, if the LLC elects corporate taxation or is treated as a corporation, BPT may apply. General partnerships and S-corps are exempt. See: https://www.tax.nh.gov/sites/g/files/ehbemf331/files/documents/bpt-info.pdf

Not required for pure product sales; only needed if the LLC provides professional or advisory services.

e‑commerce retailers that do not hold a professional or contractor license are not required to post a surety bond in NH.

NH law does not require product liability insurance, but many manufacturers and marketplaces require proof of coverage.

Not applicable to a standard e‑commerce retailer unless it sells alcohol and holds the appropriate NH liquor license.

Owners who are the only worker are exempt from the workers’ comp requirement in NH.

All LLCs, including single-member LLCs, are required to obtain an EIN from the IRS regardless of whether they have employees. This is mandatory for tax administration purposes.

A single-member LLC is disregarded for federal tax purposes and reports income on Schedule C of Form 1040. Multi-member LLCs are treated as partnerships and must file Form 1065. The LLC itself does not pay federal income tax unless it elects corporate taxation.

While sales tax is a state-level obligation, the federal government authorized states to require remote sellers to collect sales tax following the 2018 South Dakota v. Wayfair decision. This applies to all eCommerce businesses selling to customers in states with economic nexus laws. New Hampshire does not have a sales tax, but out-of-state sales may trigger obligations elsewhere.

eCommerce businesses must ensure all advertising is truthful, not misleading, and substantiated. Must disclose material connections (e.g., affiliate links), provide clear return/refund policies, and comply with the Restore Online Shoppers’ Confidence Act (ROSCA) for negative option billing.

Requires clear disclosure of terms, express informed consent before charging, and simple cancellation mechanisms for recurring billing. Applies specifically to eCommerce businesses using auto-renewal models.

While DOJ has not issued final website accessibility rules, courts have consistently held that eCommerce websites must be accessible under Title III of the ADA. Compliance with WCAG 2.1 AA is the de facto standard. Numerous lawsuits target inaccessible online stores.

Required to submit Form 300A (Summary of Work-Related Injuries and Illnesses) electronically if located in a participating state and meets size threshold. Most eCommerce businesses without physical warehouses or manufacturing are exempt due to small size or low-risk classification.

All U.S. employers, including LLCs, must complete Form I-9 for each employee to verify identity and authorization to work. Applies even to remote workers. E-Verify is not federally required unless in certain states or federal contracts.

Requires payment of federal minimum wage ($7.25/hour), overtime pay (1.5x regular rate after 40 hours/week), and proper recordkeeping. Applies to eCommerce businesses with employees involved in order fulfillment, customer service, or management.

Requires eligible employers to provide up to 12 weeks of unpaid, job-protected leave for qualifying medical and family reasons. Most small eCommerce LLCs do not meet the threshold, but growth could trigger this requirement.

Requires clear and conspicuous disclosure of material connections between endorsers and the brand (e.g., “#ad”, “paid partnership”). Applies to all eCommerce businesses using influencer marketing on social media.

This tax applies only to businesses that pay interest or dividends to nonresidents of New Hampshire. Most eCommerce LLCs will not be subject to this requirement unless they issue such payments. See: https://www.tax.nh.gov/iandd/who-must-file

Not all towns impose LBT. The tax applies to businesses earning over $100,000 in gross receipts in a municipality. The LLC must file a Tax Rate Certificate with each municipality where it has a physical presence or economic nexus. See: https://www.nh.gov/dca/localgov/pdfs/lbt_guide.pdf

Standard rate is 8.5% for meals and rooms. If the business sells food, lodging, or event access online, this tax may apply. Registration required even for remote sellers with economic nexus. See: https://www.tax.nh.gov/sites/g/files/ehbemf331/files/documents/mr-info.pdf

New Hampshire follows the SSUT and requires remote sellers with over $100,000 in sales or 200 transactions to register, collect, and remit sales tax. Applies to out-of-state eCommerce businesses. See: https://www.tax.nh.gov/sales-and-use/economic-nexus

New Hampshire municipalities have authority to require local business licenses. Purely online eCommerce from home typically exempt. Check specific city clerk.

Required if home-based business generates traffic, employees, or exterior changes. Pure online operations often minimal review.

Most NH towns allow home occupations if no customer traffic, signage, or employees. Online-only typically permitted.

Required for structural changes, electrical for inventory lighting, etc.

Home-based eCommerce typically exempt unless high inventory volumes trigger inspection.

Many municipalities require alarm registration to reduce false alarms.

Pure eCommerce/home-based typically doesn't require signage.

Verifies building code compliance for intended occupancy type.

Pure drop-shipping or non-perishable goods typically exempt.

Home-based eCommerce exempt unless generating significant traffic.

Sole proprietors and single‑member LLCs with no employees are exempt. Owners who are also employees are generally covered if the business has any other employee.

Minimum liability limits required by NH law: $25,000 per person for bodily injury, $50,000 per accident for bodily injury, and $10,000 for property damage.

Requires verifiable parental consent before collecting personal information from children under 13. Applies to eCommerce sites with content or marketing aimed at children.

Requires accurate subject lines, clear identification as an ad, physical address inclusion, and opt-out mechanisms. Applies to all eCommerce businesses conducting email marketing.

Most general eCommerce businesses (e.g., selling clothing, electronics) do not require federal licenses. However, selling specific items triggers licensing: FDA registration for food/cosmetics (21 U.S.C. § 350d), ATF permits for alcohol (27 CFR Part 19), FCC equipment authorization for wireless devices. This entry confirms no blanket federal license exists for general eCommerce.