Massage Therapy Permits & Licenses in Nashua, NH

Required for all LLCs. Online filing available via QuickStart system. Annual report required separately.

Applies to all LLCs in good standing. Filed online.

Required for all practicing massage therapists. Prerequisites: 750 hours approved education; pass MBLEx exam; NH jurisprudence exam; age 18+; CPR certification. Business must ensure therapists are licensed.

Required for any fixed location where massage therapy is provided. Must have licensed therapist as manager; comply with health/safety standards. Application includes floor plan, proof of ownership/lease.

Applies if business uses trade name/DBA. Filed with Certificate of Formation or separately. No renewal required unless change.

Massage therapy services are generally not subject to New Hampshire sales tax. However, tangible personal property (e.g., lotions, candles, retail items) sold during or after sessions are taxable. Registration required only if selling taxable items. See RSA 77:2 and DRA Bulletin #20.

Required for all employers paying wages subject to New Hampshire personal income tax. Employers must withhold tax from employee wages and file periodic returns (Form WH-4).

All employers must register with NHES. Tax rate varies based on experience rating; new employers pay standard rate (currently 0.17% as of 2024). Applies to first $19,500 of each employee’s annual wages (2024 rate).

Applies only to businesses with federal taxable income exceeding $50,000. Rate is 7.6% (2024) on net income apportioned to NH. LLCs taxed as pass-through entities may not owe BPT directly unless electing corporate treatment.

BET is a gross receipts tax with a rate of 0.75% (2024) on the enterprise base (defined as business profits, property, and compensation). Threshold is $200,000 in enterprise base. Most small service businesses fall below this threshold. LLCs may be subject depending on structure and revenue.

Not all towns impose a local business tax. Cities like Manchester require a 'Business Tax License' (Form BTL-1). Contact local town or city clerk for specific requirements. See RSA 31:10 and RSA 42:1-a.

Required for LLCs with employees or multiple members. Single-member LLCs without employees may use owner’s SSN, but EIN is recommended. Apply online via IRS Form SS-4.

Some cities require additional registration or higher fees for massage therapists due to classification as personal service providers. Check with local city or town clerk. See Manchester’s BTL-1 requirements and RSA 78-A:12 (excise taxes on selected services).

Many NH cities (e.g., Manchester Code Ch. 14) require local business registration. Contact city clerk for specifics. No uniform statewide local license.

Massage therapy often classified as personal service; home-based restricted (e.g., Concord Zoning Ordinance Ch. 225). Verify with local zoning office.

Required for space modifications (e.g., Manchester Building Code based on IBC). Contact local building inspector.

Governed by local zoning/sign ordinances (e.g., Portsmouth Site Plan Review Regulations § 10.5).

Local health depts enforce cleanliness/sanitation (e.g., Nashua Health Ordinance). State Board of Massage Therapy references local compliance.

Required for occupancy certificate (e.g., Manchester Fire Prevention Code). Exits, extinguishers inspected.

Confirms zoning/building/fire compliance (e.g., RSA 155-A local enforcement).

Required if alarms connected to central station (NH Fire Code NFPA 72).

Part of site plan review in many cities (e.g., Dover Zoning Ordinance § 10.425).

Standard in all municipalities (e.g., Keene Code Ch. 146). Massage therapy unlikely to trigger.

Required for all employers with one or more employees, including part-time and family members over age 18. Sole proprietors and independent contractors are not required to carry coverage for themselves unless they elect to be covered. Massage therapists employed by the LLC must be covered.

Not mandated by New Hampshire state law for massage therapy businesses. However, it is strongly recommended due to risk of client injury, property damage, or slip-and-fall incidents. May be required by landlords or leasing agreements.

Mandated by the New Hampshire Board of Massage Therapy for all licensed massage therapists. Required as a condition of individual licensure, which applies to all practitioners in the LLC. The business should ensure all employed therapists maintain coverage. Policy must cover minimum of $1,000,000 per occurrence.

A $5,000 surety bond is required for each licensed massage therapist in New Hampshire. This is a license bond, not a business bond. It protects clients against fraud, misrepresentation, or unethical conduct. The bond must be issued by a surety company authorized in New Hampshire.

New Hampshire does not mandate auto insurance for all drivers, but requires proof of financial responsibility. If a business owns or regularly uses a vehicle for massage therapy services (e.g., mobile massage), it must carry commercial auto insurance or post a cash bond. Personal auto policies typically exclude business use.

Not required by state law, but strongly recommended if the business sells topical products or retail items. Potential liability exists if a product causes adverse reaction. Coverage may be included in a general liability policy with product liability endorsement.

Not required for massage therapy businesses unless alcohol is served or sold on premises. This is not typical for massage therapy practices in New Hampshire. If offered (e.g., in a spa setting), a liquor license and liquor liability insurance would be required.

Single-member LLCs with no employees may use the owner's Social Security Number instead, but obtaining an EIN is recommended for privacy and banking purposes. All multi-member LLCs must have an EIN.

LLC owners report income on Schedule C (Form 1040). Single-member LLCs are disregarded entities; multi-member LLCs file as partnerships unless elected otherwise. Self-employment tax (15.3%) applies to net earnings over $400 via Schedule SE.

Massage therapy businesses with employees must provide a safe workplace, post OSHA Form 300A (if required), and maintain injury and illness records if over 10 employees or in certain industries. Most massage businesses are exempt from routine recordkeeping unless specifically requested by OSHA.

All massage therapy businesses open to the public must comply with ADA Title III, including physical access (e.g., entrances, restrooms), service policies, and effective communication. Even home-based or small clinics must make reasonable modifications unless it causes 'undue burden'.

Most massage therapy businesses do not generate hazardous waste. However, if using EPA-listed hazardous chemicals (e.g., certain sterilants) in significant quantities, the business may be classified as a 'small quantity generator' and subject to storage, labeling, and disposal rules under RCRA.

Massage therapy businesses must ensure all advertising (websites, social media, brochures) is truthful, not misleading, and substantiated. Claims about health benefits must be supported by scientific evidence. FTC enforces against deceptive 'cure' claims or unsubstantiated weight-loss or pain-relief promises.

All employers, including LLCs, must complete Form I-9 to verify identity and work authorization for every employee. Employers must retain forms for 3 years after hire or 1 year after employment ends, whichever is later.

Applies minimum wage ($7.25/hour federally), overtime (1.5x regular rate after 40 hours/week), and recordkeeping requirements. Independent contractors must be properly classified; misclassification of massage therapists as contractors may trigger liability.

Covers eligible employees for up to 12 weeks of unpaid, job-protected leave for qualifying medical or family reasons. Most small massage therapy businesses do not meet the 50-employee threshold.

Massage therapy businesses accepting cash must file Form 8300 if receiving over $10,000 in cash from one customer or related transactions. Applies to cash, cashier’s checks, and certain monetary instruments.

Massage oils, lotions, or creams used or sold are considered cosmetics and must be safe and properly labeled. If claims suggest therapeutic effect (e.g., 'treats arthritis'), FDA may classify as unapproved drugs. Massage tools (e.g., TENS units) may be regulated as medical devices.

All LLCs registered in New Hampshire must file an annual report with the Secretary of State. The report updates business information such as principal address, registered agent, and management structure. Filing is required every year regardless of business activity.

Licensees must complete 24 hours of approved continuing education during each renewal cycle. The renewal notice is sent by the Board prior to expiration. Renewal occurs biennially based on the licensee’s birth month. See OPLC Massage Therapy Board Rules (Mth 305.01).

Of the 24 hours, at least 2 must be in ethics or professional boundaries. Courses must be approved by the Board or offered by an approved provider (e.g., NCBTMB, ASRT, or accredited institutions). Documentation must be retained for 4 years. See Mth 305.02.

Each licensed massage therapist must display their current license certificate in a conspicuous location visible to the public. See Mth 306.01.

Employers must display current labor law posters including Minimum Wage, Workers’ Compensation, and Equal Employment Opportunity. Posters are available for free download from the NH Department of Labor website.

Businesses with employees must file Form 941 (quarterly) and Form 940 (annually) and make federal tax deposits. Employers must also issue W-2s by January 31. See IRS Publication 15 (Circular E).

All New Hampshire businesses must file DORIT-501 (Combined Business Tax Return) annually. Businesses exceeding thresholds ($50,000 in enterprise value or $100,000 in business profits) are subject to BET and BPT. Even if below threshold, filing may still be required.

Self-employed massage therapists must make estimated quarterly tax payments using Form 1040-ES to cover income and self-employment taxes. Due dates are not calendar quarters but specific dates set by IRS.

Massage therapy services are exempt from sales tax in NH (RSA 7:11-a), but retail sales of tangible goods are taxable. Businesses must register using DORIT-1 and file returns accordingly. See DOR Publication 501-01.

Most massage therapy businesses are exempt from health inspections unless they prepare food or use edible products in treatments. Local health departments may inspect if public health concerns arise. No statewide requirement for routine inspection of massage establishments.

Local fire marshals conduct periodic inspections to ensure compliance with fire codes (e.g., exits, extinguishers, smoke detectors). Frequency and requirements depend on local jurisdiction. Contact local fire department for schedule.

IRS recommends keeping tax records (income, expenses, employment) for at least 3 years. For claims of bad debt or worthless securities, keep for 7 years. Self-employed individuals should retain records for 6 years if there is substantial underreporting.

Therapists must maintain client records including intake forms, treatment notes, and consent forms for a minimum of 4 years. Records must be stored securely and made available to the Board upon request. See Mth 304.01.