HVAC Permits & Licenses in Concord, NH

Required for all employers with employees in New Hampshire, including corporate officers in an LLC unless exempted by filing. Sole proprietors and partners may opt out. HVAC contractors with employees must carry coverage. See RSA 457-A:2 and NH Admin Code Ch. 404.01.

Not legally required by the State of New Hampshire for general operations, but often required by contracts, landlords, or local permitting authorities. Strongly recommended for protection against third-party bodily injury or property damage claims.

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

Required for all LLCs. No general statewide business license beyond this.

Required for any business installing, altering, or repairing HVAC systems. Must be issued to the business/qualifier. Prerequisites: 5 years experience or equivalent, exam (ICC NH-M1 or NH-M2). Effective rules as of 2023 (HB 370).

All HVAC businesses must register as mechanical contractors. Requires designation of a licensed master. Separate from master license.

Filed with Secretary of State and in each county where business operates. Renew if changes occur.

Form DP-1 or DP-11 for tax registration. Required if business has nexus (e.g., sales >$100k or 200 transactions annually).

HVAC businesses that install equipment or sell parts are generally required to collect and remit sales tax. Labor for repair/maintenance is not taxable, but installation of new equipment is. See RSA 78:2 and DRA Bulletin #25 for details.

Employers must register to withhold state income tax from employee wages. Applies to all employers with employees working in NH, regardless of business location.

Employers must pay unemployment insurance tax on first $18,500 of each employee's annual wages. Rate varies by experience rating (0.07% to 16.4% in 2024).

NH LLCs are subject to Business Profits Tax if they are classified as corporations for federal tax purposes or if they elect to be taxed as such. Most LLCs are pass-through entities and may not owe BPT but may still need to file if profits exceed threshold. See RSA 77-A:2.

BET applies to all businesses with enterprise value above threshold, including LLCs. Tax rate is 0.5% on enterprise value. Enterprise value includes wages, interest, and dividends paid or accrued. See RSA 77-A:3.

Not all NH towns and cities impose a local business tax. Examples include Manchester (Business Tax Registration) and Nashua. Contact local clerk’s office for requirements. See RSA 42:42-a for authority.

Not required by New Hampshire law. However, it is strongly recommended for HVAC businesses providing design, installation, or service advice to protect against claims of negligence or faulty workmanship.

A $10,000 surety bond is required as part of the HVAC contractor license application. This bond protects consumers from fraudulent or unethical practices. Required under OPLC HVAC Licensing Rules (Heating, Ventilation, Air Conditioning, and Refrigeration Contractors, He 400).

New Hampshire law requires all motor vehicles operated on public roads to have liability insurance meeting minimum limits: $25,000 bodily injury per person, $50,000 per accident, $25,000 for property damage (25/50/25). Applies to commercial vans or trucks used for HVAC service. See RSA 264-A:2.

Not required by New Hampshire law. However, HVAC businesses selling and installing equipment may face product defect claims. Coverage is typically included in broader general liability policies but not mandated by state regulation.

Not applicable to standard HVAC operations. Only relevant if the business hosts events where alcohol is served. New Hampshire does not require liquor liability insurance per se, but businesses holding liquor licenses must meet bonding and liability requirements. See NH Liquor Commission rules at https://www.nh.gov/nhlcb/index.htm.

While not insurance per se, the HVAC license requires proof of a $10,000 surety bond and compliance with bonding rules. This license is mandatory for HVAC contractors under NH Admin Code He 400.01. See OPLC HVAC Licensing Rules: https://www.oplc.nh.gov/boards/hvac/documents/He400.pdf

While not required for single-member LLCs with no employees, most HVAC businesses will need an EIN to hire technicians or contractors, open business accounts, or comply with tax withholding. Required under IRS Regulation §301.6109-1.

HVAC businesses must comply with OSHA’s General Industry standards (29 CFR 1910), including hazard communication (chemical refrigerants), electrical safety, and personal protective equipment (PPE). Refrigerant handling and electrical work are specifically regulated. OSHA Form 300 must be maintained if over 10 employees or in certain industries (HVAC typically exempt from mandatory logging unless over threshold).

Required under Clean Air Act Section 608. All HVAC technicians who work on systems containing regulated refrigerants (e.g., R-22, R-410A) must be certified by an EPA-approved organization. Type I, II, III, or Universal certification required. Certification is individual, not business-wide. Applies to all 50 states including New Hampshire.

HVAC businesses must use certified technicians, recover refrigerants properly, and maintain records of refrigerant disposal/reclamation. Prohibits deliberate venting of ozone-depleting substances and their substitutes (e.g., HFCs). Applies regardless of business size. Part of EPA’s Section 608 regulations.

HVAC businesses must comply with federal minimum wage ($7.25/hour), overtime (1.5x regular rate after 40 hours), and recordkeeping requirements. Independent contractor classification must meet DOL criteria. Misclassification of technicians as contractors is a common audit risk.

Required for all LLCs (even single-member with employees), multi-member LLCs, or those taxed as corporations. Used for federal income tax, employment tax, and excise tax filings.

Employers must withhold and deposit federal income tax, Social Security, and Medicare taxes. FUTA tax applies if paying $7,000+ in wages annually to any employee.

HVAC contractors may assist homeowners in claiming the Section 38 credit, but the credit is claimed by the homeowner. No direct tax obligation, but documentation may be required. Credit is 30% of cost up to $300 for qualifying systems (2023–2032 under IRA).

HVAC contractors installing systems in new construction or commercial remodels may need to register as a mechanical or home improvement contractor. Local jurisdictions may require additional registration.

New Hampshire does not have a statewide business license requirement. Local municipalities may require a business license or registration. Must check specific city or town ordinances. No uniform statewide local business license.

All NH municipalities regulate land use through zoning ordinances. HVAC businesses must comply with local zoning for commercial/industrial locations or obtain home occupation permits. Specific requirements found in municipal zoning ordinances.

Required for any structural alterations, additions, or new construction. Fees based on project valuation per local fee schedules.

Most municipalities regulate sign size, placement, and illumination through zoning ordinances.

Required for businesses with fire hazards (refrigerants, fuels). Specific to occupancy type and stored materials.

Verifies building meets life safety and building codes.

Many municipalities require registration to reduce false alarms.

HVAC businesses do not typically trigger health department oversight unless involving food handling or wastewater.

Required for site plan approval in commercial zones with parking demands.

Must comply with local noise ordinances; variance may be required for unavoidable noise.

Some municipalities have overlay districts with additional requirements.

HVAC businesses must hold a Contractor’s License issued by OPLC. The license is renewed biennially based on the individual’s birth month. The initial license requires passing a trade exam and proof of liability insurance.

Under Section 608 of the Clean Air Act, all technicians who maintain, service, repair, or dispose of equipment containing regulated refrigerants must be certified. Certification is obtained through an approved test; no renewal required, but certification must remain valid. Employers must ensure compliance.

All employers, including HVAC LLCs, must complete Form I-9 for every employee to verify identity and work authorization. E-Verify is not mandatory federally unless federal contractor. Applies to all U.S. employers.

FTC’s Cooling-Off Rule requires HVAC businesses to provide a 3-day cancellation right for sales over $25 made at consumer’s home or workplace. Applies to unsolicited in-person sales. Also, all advertising must be truthful and not misleading under FTC Act §5. HVAC companies making unsubstantiated energy efficiency or cost savings claims may be subject to enforcement.

HVAC businesses with 50+ employees within a 75-mile radius must provide eligible employees up to 12 weeks of unpaid, job-protected leave for qualifying medical/family reasons. Notice posting and recordkeeping required.

If the HVAC business operates a retail location or dispatches technicians to homes, it must ensure accessibility under ADA Title III. This includes physical access (if applicable) and digital accessibility (e.g., website for scheduling). While most HVAC businesses operate in-field, customer-facing digital platforms must be accessible.

All LLCs registered in New Hampshire must file an annual report each year by April 1. This applies to all business types, including HVAC. The report updates ownership and contact information.

Rule 784.02 requires licensed contractors to complete 4 hours of approved continuing education during each two-year licensing cycle. Topics include code updates, safety, and business practices. Courses must be pre-approved by OPLC.

Employers must register for NH Employer Withholding Tax (Form BR-500) and file quarterly returns (Form WH-1). Applies to all employers in NH, regardless of industry.

FUTA tax funds unemployment compensation. Most employers must file Form 940 annually. Exemption available for certain agricultural or household employers, not typically relevant to HVAC.

All employers in NH must register with NHES and file quarterly unemployment insurance reports. Applies to all industries with employees.

NH law requires all employers with employees to carry workers’ compensation insurance. Self-insurance is possible but requires approval. Independent contractors are not covered.

Contractors must display their valid NH Contractor’s License at the workplace or on job sites when performing work. This includes mobile work vehicles used in business operations.

Employers must display the Fair Labor Standards Act (FLSA) poster, OSHA workplace safety poster, and other federal/state labor law notices in a conspicuous location accessible to employees. Available for free download from DOL website.

NH does not have a general sales tax, but HVAC businesses may be liable for use tax on out-of-state purchases or taxable services like installation of certain equipment. Also applies to any taxable tangible personal property sold. Registration required via Form REG-1.

IRS recommends keeping all business tax records for a minimum of 3 years. Employment tax records must be kept for at least 4 years. Applies to all businesses regardless of type.

HVAC businesses with 11 or more employees must maintain OSHA Form 300 (Log of Work-Related Injuries) and post Form 300A annually. Employers with fewer than 10 employees are generally exempt unless specifically notified by OSHA.

Commercial buildings are subject to annual fire safety inspections by the local fire department. Requirements vary by town. HVAC businesses operating from home offices may be exempt unless a separate commercial space is used.

Any HVAC work involving new installations, ductwork, or gas lines may require a building permit and inspection to comply with the Uniform Plumbing and Mechanical Code. Permits are issued locally but governed by state code.

HVAC contractors working with natural gas or propane must comply with the NH Uniform Fire Code and may need permits or inspections. Gas work must be performed by certified individuals.