General Contractor Permits & Licenses in None applicable, NH

FUTA tax is generally reduced by credits for state unemployment tax payments. Employers pay FUTA if they paid $1,500 or more in wages in any calendar quarter or had at least one employee for 20 weeks in a year.

Contractors must self-assess and pay use tax on materials used in taxable projects if no sales tax was paid at purchase. Registration is required even if no tax is due.

Includes new construction on existing foundations, alterations, and repairs. Exemptions exist for agricultural or commercial structures over 2,000 sq ft. Must include name, address, license number in contracts.

NH does not have uniform statewide local business licensing for general contractors; requirements are municipality-specific. Contact local city/county clerk for details (e.g., Concord City Code Sec. 34-1 requires business registration). No statewide .gov list of all municipal requirements.

All NH municipalities enforce zoning via local ordinances. General contractors must ensure business location complies with commercial/industrial zoning. Example: Manchester Zoning Ordinance Article 3 requires zoning permit for business use.

Issued by local building officials under NH Building Code (IBC-adopted). Fees per municipal schedule; e.g., Nashua Building Dept: https://www.nashuanh.gov/156/Building-Division

Required under local zoning ordinances (e.g., Concord Zoning Ordinance Sec. 315). Not applicable if no physical signs.

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

Required for all LLCs. Filing maintains good standing.

Required if business operates under a name different from registered LLC name. Renewed with annual report.

Mandatory EPA RRP training and certification prerequisite for workers. Applies to general contractors handling such projects.

Requires DES-approved training. General contractors must register if handling asbestos projects.

Requires passing DES-approved training and exam. Relevant for contractors working on sites with fuel/oil tanks.

General contractors unlikely unless offering such services directly.

General contractors in New Hampshire are generally not subject to sales tax on labor for construction services, but may be required to collect and remit sales tax on materials sold or installed. Registration is mandatory if making any taxable sales. Contractors acting as a 'dealer' in tangible personal property must register.

All employers with employees working in New Hampshire must register and withhold NH income tax from employee wages. Applies regardless of business location if employees work in NH.

Employers must pay unemployment insurance tax on first $18,000 of each employee's wages (as of 2024). Rate varies by experience rating (0.08% to 10.17%). New employers typically pay 1.47%.

New Hampshire LLCs taxed as pass-through entities are generally not subject to BPT unless they elect corporate taxation or exceed income thresholds. General contractors structured as pass-throughs typically do not pay BPT directly; income flows to owners. However, if the LLC elects to be taxed as a C-corp or exceeds $250,000 in taxable enterprise income, BPT applies.

General contractors storing materials/tools may trigger. Local fire depts enforce via NH Fire Code (NFPA 1/101). Example: Manchester Fire Dept: https://www.manchesternh.gov/Departments/Fire

Issued after zoning/building/fire approvals. Required statewide under RSA 155-A:2 but administered locally.

Common in urban areas (e.g., Manchester Police Ordinance Chapter 17). Rural areas may not require.

Not applicable to standard general contractor operations per NH DHHS rules.

Per local site plan review ordinances (e.g., if >10 employee parking spaces).

General contractors follow local noise ordinances (e.g., 7am-9pm limits). No permit typically needed unless variance requested.

Administered locally but tied to state programs. Check municipal maps for districts.

Exemptions: Sole proprietors and partners may opt out if they file DWC Form 10-0300. Corporate officers may also opt out under RSA 457:21-a. All opt-outs require filing with the state.

While not statutorily required, general liability insurance is effectively mandatory for business operations due to contractual and bonding requirements.

A $10,000 surety bond is required for all Residential Contractors (RSA 314-B). Applies to LLCs performing residential construction over $2,000. Bond protects consumers from fraud or breach of contract.

New Hampshire requires all motor vehicles operated on public roads to be covered by liability insurance meeting minimum limits: $25,000 bodily injury per person, $50,000 per accident, $25,000 property damage (NH RSA 264:11).

Not legally required in New Hampshire for general contractors. However, may be required by clients or project contracts, especially for design-build or engineering-influenced work. Recommended for risk management.

RSA 41:8 requires performance and payment bonds for all public works contracts over $150,000. Protects the public entity and subcontractors. Not required for private projects unless specified in contract.

Not statutorily required in New Hampshire. However, general contractors who install defective materials may face product liability claims. Coverage typically included in GL policies.

Businesses exceeding $50,000 in NH gross income must file Form BPT. The tax rate is 0.75% for tax years 2023 and beyond. No BPT return is required if income is below threshold.

BET is a tax on the 'enterprise value' of a business. Most LLCs with income flowing to individuals are exempt unless they have significant wages or investment income. General contractors with high payroll or corporate-level income may be subject. Registration is automatic upon business formation if thresholds are met.

Not all New Hampshire towns impose a Local Business Tax. Larger cities like Manchester, Nashua, and Concord do. Contractors must register with the town or city clerk where they operate or are based. Fee is typically nominal and not based on revenue.

Sole proprietorships with no employees may use SSN, but all LLCs with employees or multiple members must obtain an EIN. Required for opening business bank accounts and federal tax reporting.

By default, a single-member LLC is disregarded for federal tax purposes (income reported on owner's Form 1040). Multi-member LLCs are treated as partnerships and must file Form 1065. LLCs may elect to be taxed as a corporation by filing Form 8832. General contractors must comply with self-employment tax rules on net profits.

Only applicable if contractor holds a liquor license or hosts events where alcohol is served. Not typical for general contractors unless involved in event-based construction or hospitality projects.

Often required for public projects or when disturbing wetlands, soils, or waterways. May be required by permit conditions under RSA 485-A.

Not statutorily required, but almost always required by project owners, municipalities, or general contractors in subcontracts.

Even single-member LLCs without employees may need an EIN for banking or contractor purposes. Obtained via IRS Form SS-4.

General Contractor LLCs are typically pass-through entities unless electing corporate taxation. Owners must report profits on Schedule C (Form 1040) and pay self-employment tax via Schedule SE. No federal income tax is paid at entity level for single-member or multi-member LLCs taxed as partnerships.

General Contractors must comply with 29 CFR 1926 (Construction Standards). Requirements include hazard communication, fall protection (1926.501), scaffolding safety, and recordkeeping (OSHA Form 300/301/300A if 11+ employees). All employers must display OSHA poster (OSHA Form 2206).

General Contractors must ensure physical access to job sites open to clients and accessible communication (e.g., websites, contracts). Title I requires equal employment opportunities. Title III applies to public-facing operations. Safe harbor for following ADA Standards for Accessible Design.

LLC must be EPA-certified as a renovation firm. At least one Certified Renovator must be assigned per job. Requires use of lead-safe work practices, containment, and recordkeeping (e.g., parent acknowledgments).

General Contractors must ensure all advertising (websites, social media, reviews) is truthful and substantiated. Must disclose material connections (e.g., paid testimonials). Applies to 'Made in USA', energy efficiency claims, and licensing claims. Enforced under FTC Act § 5.

BET applies to businesses with $200,000 or more in enterprise value. The tax rate is 0.575% for 2023. Filing is required annually using Form BET.

Employers must file Form 941 each quarter to report federal income taxes, Social Security, and Medicare withheld from employees.

FUTA tax applies to employers who meet the wage threshold. Form 940 is filed annually, even if no tax is owed.

Employers must file Form UI-3/40 each quarter and pay unemployment insurance tax. New employers are assigned a standard rate until experience rating is established.

Employers must display OSHA Form 2203 (Job Safety and Health Protection) in a conspicuous location. Available in English and Spanish from OSHA website.

Required posters include Minimum Wage, Workers’ Compensation, and Equal Opportunity Employer notices. Available for download from NH DOL website.

Contractors must maintain general liability insurance with minimum limits of $100,000 per occurrence and $300,000 aggregate. Proof must be submitted to OPLC upon registration and renewal.

Registered contractors must display their registration certificate at their principal place of business and provide it for inspection at job sites upon request.

Federal law requires businesses to keep tax records for at least 3 years. Records related to property improvements (e.g., contracts, invoices) should be kept for 7 years. NH OPLC may require proof of experience and insurance for up to 5 years.

General contractors must obtain permits from local building departments prior to starting work. Requirements vary by town. Contractors are responsible for ensuring compliance with local zoning and building codes.

Contractors disturbing more than 6 square feet of painted surface in pre-1978 structures must be EPA RRP certified. Firm certification required; renovator training also required. Certification must be renewed every 5 years.

Form I-9 must be retained for 3 years after hire or 1 year after employment ends. Employers must verify identity and work authorization using acceptable documents (List A, B, C). E-Verify is not mandatory federally unless contracting with federal agencies.

General Contractors must pay at least federal minimum wage ($7.25/hour) and overtime (1.5x regular rate for hours over 40/week). Applies even if employees work on local projects if materials or funds cross state lines. Misclassifying workers as independent contractors may trigger liability.

Requires eligible employees (12 months, 1,250 hours) to receive up to 12 weeks of unpaid, job-protected leave annually for qualifying family/medical reasons. Notice and recordkeeping requirements apply.

If contracting with federal agencies, General Contractors must implement NIST SP 800-171 controls to protect controlled unclassified information (CUI). CMMC certification may be required for DoD contracts. Not applicable to purely private-sector contractors.

The federal government does not require a general contractor license. Licensing is handled at the state or local level. However, federal certifications (e.g., SBA 8(a), HUBZone) may be pursued voluntarily for contracting advantages.

All LLCs formed or registered in New Hampshire must file an annual report with the Secretary of State. The report includes business address, registered agent, and principal office information.

General contractors in NH must register with OPLC. Registration requires proof of liability insurance and, if applicable, a qualifying individual with qualifying experience. Renewal is biennial. As of January 1, 2023, contractors must also provide a federal Employer Identification Number (EIN) or Social Security Number (SSN) for verification.

Effective January 1, 2022, Rule Ch. Eng 406 mandates 24 hours of approved continuing education per biennium, including 4 hours in business practices and 20 in technical subjects. Courses must be pre-approved by OPLC.

All employers in NH must carry workers’ compensation insurance unless exempt (e.g., sole proprietors without employees). Coverage must be maintained continuously while employees are on payroll.

An EIN is required for tax reporting purposes. While not renewed annually, it is a foundational compliance item for ongoing tax obligations including Form 941, 940, and 1099 filings.