Food Truck Permits & Licenses in Manchester, NH

File Certificate of Formation online or by mail. Annual report required separately.

Filed online; covers period April 1 to March 31.

Filed with Certificate of Formation or separately; published in local newspaper not required.

Requires plan review ($200+), inspection, and compliance with RSA 132:10-a et seq. and He-P 2300 rules.

Submit construction plans, menu, water/sewage details per He-P 2305.05.

Nationally recognized certification (e.g., ServSafe Manager); renewed every 5 years.

State-approved program required per He-P 2302.04; refresher every 3 years for some.

All food trucks selling prepared food must collect and remit sales tax. New Hampshire imposes a 8.5% sales tax on prepared food and meals. No state-issued 'permit' document is issued, but registration via Form DRA-1 is required. Registration is done online via the DRA's online portal.

Required if the LLC has employees. Employers must withhold state income tax from employee wages. Registration is completed via Form WH-4 and through the DRA's online system. Filing frequency depends on tax liability (monthly or quarterly).

All employers in New Hampshire must register with NH Employment Security and pay unemployment insurance tax. Rate varies annually; for 2024, new employers pay 2.7% on first $16,000 of each employee's wages. Filed quarterly using Form UC-1.

New Hampshire does not have a personal income tax on wages, but the Business Profits Tax (BPT) applies to entities with $50,000 or more in federal adjusted gross income from business activity. The rate is 7.6% (2024). Most LLCs pass income through to owners and are not subject to BPT unless they elect corporate taxation or exceed thresholds. Filing via Form BPT-1.

The Business Enterprise Tax (BET) is a 0.5% tax on enterprise value. It applies to most businesses exceeding $200,000 in taxable enterprise value. Most small food trucks will not meet this threshold. Filing via Form BET-1. Even if below threshold, some reporting may be required.

Some New Hampshire municipalities (e.g., Manchester, Nashua, Concord) impose a local business tax or privilege tax on businesses operating within their jurisdiction. The food truck must register with the city/town clerk where it operates most frequently or is based. Requirements and fees vary significantly by location. Contact local clerk for specifics.

Required for food trucks as itinerant vendors; Manchester City Code Sec. 17-1

Food trucks restricted to commercial zones; site plan review required (Manchester Zoning Ordinance Article X)

Requires plan review, inspections, and commissary agreement; aligns with state He-P 2300 but local enforcement

Required for all cooking appliances; annual LP gas inspection (Manchester Fire Code Sec. 105)

No parking in residential zones; max 4-hour limit without permit (Manchester Traffic Ordinance)

Many municipalities require a local business license, vending permit, or zoning approval for food trucks. Requirements vary widely. Examples include Manchester, Nashua, and Portsmouth. Contact local clerk’s office for specifics.

EPA regulates emissions from diesel engines under the Clean Air Act. Food trucks with diesel engines must comply with emission standards and avoid tampering with emission control systems. Most food trucks powered by gasoline engines are not subject to these rules.

FTC enforces truth-in-advertising laws. All claims (e.g., "organic," "locally sourced") must be truthful, not misleading, and substantiated. Applies to websites, social media, and on-truck signage. Specific rules apply to endorsements and influencer marketing.

FLSA requires payment of federal minimum wage ($7.25/hour) and overtime (1.5x regular rate for hours over 40/week). Applies to all employees regardless of business size. Exemptions are rare for food service roles.

All employers must verify identity and work eligibility of employees using Form I-9. E-Verify is not required federally unless in a state with mandates, but may be required for federal contracts.

FDA issues the Food Code, which is adopted by states. While FDA does not directly regulate individual food trucks, compliance with the Food Code is enforced through state health departments. Federal oversight applies if food safety issues involve interstate commerce (e.g., multi-state outbreak). All food handlers must be trained in food safety principles.

All food trucks that serve food are considered "food facilities" and must register with the FDA. Registration must be renewed every 2 years during even-numbered years (Oct 1–Dec 31). Failure to renew results in automatic deactivation. Registration is done via FDA’s online system.

The Cooling-Off Rule grants consumers a 3-day right to cancel sales over $25 made at temporary locations. While most food sales are exempt as "ordinary retail sales," if the food truck sells non-food items (e.g., merchandise, catering contracts) in certain settings, this rule may apply.

All LLCs registered in New Hampshire must file an annual report with the Secretary of State. The report includes business address, registered agent, and management structure. Must be filed online or by mail.

Mobile food units (including food trucks) must obtain and renew an annual food establishment permit. The permit is issued by the NH DHHS or local board of health if the local jurisdiction has an approved program. Inspection required prior to issuance.

Food trucks are subject to unannounced inspections by the NH DHHS or local health authorities. Inspections evaluate food handling, storage, equipment sanitation, and facility cleanliness.

Vehicle wraps generally exempt if not structural; Manchester Zoning Ordinance Article IX

Nashua Code of Ordinances Chapter 8, Article IV; requires designated parking approval

Designated food truck zones only; Concord Code Sec. 110-41

Requires Planning Board approval; limited to approved locations (Portsmouth Zoning Ordinance)

Required under NH RSA 452-A:1. Sole proprietors and partners in an LLC are not counted as employees unless they elect coverage. Coverage must be obtained through private insurer or the state fund (NH Insurance Fund).

Not mandated at the state level, but effectively required by local jurisdictions (e.g., city/town health departments) as part of food service licensing. Covers third-party bodily injury and property damage. Often required for participation in events, festivals, and public spaces.

Required under NH RSA 260:41. Personal auto policies do not cover commercial use. Must carry minimum liability coverage: $25,000 bodily injury per person, $50,000 per accident, $25,000 property damage. Food trucks may require higher limits due to size and use.

Not legally required by NH or federal law, but strongly recommended due to risk of foodborne illness or contamination claims. FDA Food Code (adopted by NH) governs food safety practices but does not mandate insurance. Often required by event organizers or landlords.

Required only if holding a liquor license. Not applicable to standard food trucks unless operating as a mobile bar or selling alcohol. Coverage typically mandated as part of liquor license approval process. New Hampshire does not allow general mobile liquor licenses; exceptions are rare and require special event permits.

New Hampshire does not require a surety bond for food truck operation or retail food establishment permits. Local municipalities may impose bonding for space rental or event participation, but no state-level bonding mandate exists.

Not required for food truck businesses in New Hampshire. Typically relevant for licensed professionals (e.g., consultants, medical providers). Not applicable to standard food service operations.

Single-member LLCs with no employees may use the owner's Social Security Number, but obtaining an EIN is recommended for banking and vendor purposes. EIN is required for opening a business bank account.

A single-member LLC is treated as a disregarded entity and reports income on Schedule C of Form 1040. Multi-member LLCs are treated as partnerships and must file Form 1065. LLC must also comply with self-employment tax (15.3%) on net earnings.

Employers must provide a safe workplace, report work-related fatalities within 8 hours and hospitalizations within 24 hours, and maintain injury logs (OSHA Form 300) if over 10 employees. Most small businesses with fewer than 10 employees are exempt from routine inspection and injury logging.

While mobile food trucks are not required to meet all architectural standards under ADA, they must provide accessible service (e.g., counter height, communication for customers with disabilities). If the food truck operates at fixed locations, reasonable accommodations must be made. ADA does not require structural modifications to vehicles, but service must be equally available.

Food trucks using gas, propane, or open flames must pass a fire safety inspection under the NH Fire Code (Admin Code Env-F2300). Inspection includes fuel storage, ventilation, fire extinguishers, and electrical systems.

Businesses selling prepared food must register for Sales and Use Tax (UC-4 form). While registration is not renewed annually, businesses must remain compliant with tax collection and reporting. Tax returns are filed monthly or quarterly.

Food trucks selling prepared food must collect 8.5% Sales and Use Tax. Filing frequency (monthly or quarterly) is assigned by DOR based on sales volume. Form SUT-1 used for reporting.

LLCs with employees must file quarterly Form 941 (Employer's Quarterly Federal Tax Return) and annual Form 940 (Federal Unemployment Tax Act). EIN is required but does not need renewal.

Employers must withhold NH payroll taxes from employee wages and file Form WH-1 monthly or quarterly. Registration required via Form WH-4.

All employers with one or more employees must carry workers’ compensation insurance. Coverage must be provided through a private insurer or self-insurance (if approved).

Employers must display posters outlining minimum wage, workers’ compensation, and occupational safety rights. Federal posters (e.g., FLSA, OSHA) also required if applicable.

The valid food establishment permit must be visibly displayed in the food truck. Sales tax certificate (if applicable) should also be available for inspection.

Businesses must keep records of all sales, receipts, tax collected, and exemption certificates for at least 3 years. Records must be available for audit.

At least one certified food protection manager must be present during operation, per FDA Food Code. Certification must be from an accredited program (e.g., ServSafe, NSF). New Hampshire enforces this through its retail food program.