Complete guide to permits and licenses required to start a home bakery in Dover, NH. Fees, renewal cycles, and agency contacts.
Required for all LLCs. Annual report required separately (see below). Fees current as of 2024.
Mandatory for all LLCs to maintain good standing. Online filing available.
Required for all home bakeries selling non-potentially hazardous baked goods (e.g., cookies, breads). Home kitchens allowed under NH RSA 132:54-b. Plan review may be required prior to licensing.
NH has no general sales tax, but registration required for businesses selling meals/food (even at 0%). Meals tax applies to certain prepared foods; baked goods for off-premise typically exempt. Current as of 2024.
Required per RSA 349 if using DBA. Renewed only if changes made; no periodic renewal otherwise.
Home bakeries selling prepared food (e.g., cakes, pastries for immediate consumption) are subject to sales tax. Sales of food for off-premises consumption are generally taxable unless specifically exempt. Registration is required even if no fee is charged.
LLCs in New Hampshire are subject to the Business Enterprise Tax (BET) if they meet the threshold. The tax rate is 0.55% of enterprise value. Filing is required annually even if below threshold once registered.
The BPT is a 7.5% tax on federal adjusted gross income derived from NH sources. Most small home bakeries may not meet the threshold, but registration is required if threshold is exceeded. Filing is annual.
Required if the business pays wages to employees. Employers must withhold state income tax from employee wages. Registration is done via Form WH-4.
All employers with employees in NH must register for unemployment insurance. Tax rate varies by experience rating; new employers pay 0.11% on first $19,000 of each employee's wages (as of 2024).
All LLCs must obtain an EIN from the IRS regardless of employees. Used for federal tax reporting, including income, employment, and excise taxes.
If the bakery sells only within New Hampshire and does not ship out of state, FDA registration is not required; however, state and local permits still apply.
Even without employees, LLC members who report Schedule C income must make estimated tax payments to avoid penalties.
Must be filed online; includes LLC name, principal office address, and registered agent.
Requires updated food‑safety plan and self‑inspection log; renewal is electronic.
Inspector reviews labeling, storage, sanitation, and record‑keeping.
Must comply with the NH Fire Code (RSA 275‑C).
Registration required if gross taxable sales exceed $5,000 annually.
LLC members report income on personal returns; the entity files the BPT return.
Most small home bakeries fall below the threshold.
Single‑member LLC files Schedule C; multi‑member LLC files Form 1065.
Covers Social Security, Medicare, and FUTA taxes.
Must register for UI before the first payroll.
Coverage required for all non‑exempt employees.
Some cities and towns in NH impose a local business tax or privilege tax. For example, Concord requires an annual business tax registration. Check with local town clerk. Not all municipalities impose this tax.
Home bakeries selling prepared food (e.g., slices of cake, cupcakes for immediate consumption) may be subject to the 8.5% Meals and Rooms Tax. This applies if food is sold in a form ready for immediate consumption. Baked goods for takeout may still qualify. Registration required via Form MR-201.
Manchester Zoning Ordinance Sec. 10-6A. Bakery allowed as home occupation if no on-site retail customers, no external signage, no employees outside family. Effective as of 2023 zoning updates.
Required for commercial kitchen upgrades in home. Submit plans to Building Division. NH adopts 2018 IRC/IBC.
Manchester Health Dept enforces state He-P 2300 rules. Plan review required pre-operation. Cottage food exemption if under $5k sales/year via farmers markets only - no permit needed.
Required for home bakery with grease-laden cooking. NFPA 1/96A compliance. Contact Fire Prevention Bureau for scheduling.
Required for all LLCs operating within city limits. Renew online or in-person.
Home bakeries generally cannot have external signs per home occupation rules.
Mandatory registration to reduce false alarms.
Sole proprietors with no employees are exempt. Coverage is required for all LLC members who are paid wages.
The bond protects the state and consumers against violations of the food‑safety regulations. The bond amount is fixed at $500 regardless of sales volume.
New Hampshire law does not mandate general liability insurance for home bakeries, but it is strongly recommended to protect against third‑party bodily injury or property damage claims.
New Hampshire does not require professional liability or errors‑and‑omissions insurance for home bakery operations.
Personal auto policies generally do not cover business use; a commercial policy is required when the vehicle is used for deliveries or other business functions.
New Hampshire does not legally require product liability insurance for home‑based bakeries, but it is highly advisable given the risk of food‑borne illness claims.
Only applicable if the home bakery obtains a license to sell alcohol; otherwise, no requirement.
Includes tax returns, financial statements, bank statements, and LLC operating agreement.
Must keep production logs, ingredient sourcing, temperature logs, and labeling records.
Includes NH Minimum Wage, Unemployment Insurance, Workers' Compensation, and anti‑discrimination notices.
Requires compliance with zoning, signage, and parking restrictions.
Sole‑member LLCs with no employees may use the owner's Social Security Number, but obtaining an EIN is recommended to separate personal and business tax matters.
Single‑member LLCs are taxed as disregarded entities (report on Schedule C of Form 1040). Multi‑member LLCs file Form 1065 and issue Schedule K‑1 to members. Estimated quarterly tax payments may be required.
Home‑based bakeries with no employees are generally exempt from OSHA coverage, but any hired staff must be provided a workplace free of recognized hazards.
Even a home bakery that sells directly to consumers must ensure that its website and any customer‑facing areas are accessible to individuals with disabilities.
Typical home‑bakery operations using only food‑grade ingredients usually do not generate hazardous waste, but any use of regulated chemicals triggers EPA requirements.
Claims about product ingredients, health benefits, or “Made in USA” must be truthful and substantiated. Online sales platforms must also comply with FTC’s Endorsement Guides.
Even a home bakery that employs a helper must comply with minimum wage, overtime (if applicable), record‑keeping, and I‑9 verification requirements.
An Employer Identification Number (EIN) is a unique tax ID number assigned by the IRS to businesses operating in the United States. Even as a sole proprietor or single-member LLC, you'll likely need an EIN to open a business bank account and for federal tax reporting.
FTC compliance for a home bakery primarily involves truthful advertising and accurate labeling of your products. This means avoiding misleading claims about ingredients, nutritional information, or the origin of your baked goods.
As an LLC, you'll generally need to file federal income taxes annually with the IRS, using Form 1040 and Schedule C. You will also need to make estimated tax payments quarterly to cover self-employment and income taxes.
Depending on your operations, you may need to comply with EPA environmental requirements, particularly regarding waste disposal and potential emissions. It’s best to check with the EPA for specific guidelines related to food businesses.
The costs vary significantly; the New Hampshire Annual Report is $100 annually, while FTC compliance has no initial fee. Other costs include potential tax liabilities (varying amounts), and insurance premiums which can range from $500 to $2000.
Permit Finder asks follow-up questions to give you an exact list of permits.
Find Your Permits