Complete guide to permits and licenses required to start a photography in None applicable, NH. Fees, renewal cycles, and agency contacts.
New Hampshire State Sales Tax Permit
New Hampshire Department of Revenue (DOR)
May Apply Renewal: one time
Type: registration
NH does not have a general sales tax. A permit is only needed if the LLC must collect sales tax for another state.
New Hampshire State Withholding Tax Registration
New Hampshire Department of Revenue (DOR)
May Apply Renewal: one time
Type: registration
NH does not levy a state income tax, so there is no NH withholding requirement.
Manchester Business License & Privilege Tax
City of Manchester, NH – Finance Department
May Apply Fee: $50.00-$50.00
Renewal: annual
Type: license
The privilege tax is calculated as a percentage of gross receipts (0.5% for most services).
Nashua Business License & Privilege Tax
City of Nashua, NH – Finance Department
May Apply Fee: $75.00-$75.00
Renewal: annual
Type: license
Privilege tax rate is 0.5% of gross receipts for professional services such as photography.
New Hampshire Workers’ Compensation Insurance (required for employers)
New Hampshire Department of Labor (DOL)
May Apply Renewal: annual
Type: certificate
While not a tax, workers’ comp is a mandatory employer obligation in NH.
Local Business License
New Hampshire Department of Revenue Administration
May Apply Renewal: one time
Type: license
NH does not have statewide or uniform local business license requirement for photography LLCs. Check specific city/town clerk (e.g., Manchester: no general business license per city code; Concord: business registration form available at https://www.concordnh.gov/DocumentCenter/View/1234/Business-Registration-Form-PDF)
Home Occupation Permit
Varies by municipality (e.g., Town of Bedford)
May Apply Fee: $25.00-$100.00
Renewal: one time
Type: permit
Required in most NH towns/cities for home-based businesses. Examples: Portsmouth Zoning Ordinance Article VII (https://www.portsmouthnh.gov/DocumentCenter/View/1280/Zoning-Ordinance-PDF); Dover Code Ch. 130 (home occupations allowed with restrictions, permit via Zoning Board). Confirm with local planning/zoning office.
Zoning Compliance Certificate
Local Planning/Zoning Department (municipality-specific)
May Apply Fee: $50.00-$250.00
Renewal: one time
Type: permit
Ensures business use complies with local zoning district. No statewide uniformity; e.g., Bedford Zoning Ordinance requires site plan review for commercial use (contact local board).
Building Permit
Local Building Department
May Apply Fee: $100.00-$1000.00
Renewal: one time
Type: permit
Required for structural changes per NH State Building Code (IBC 2015 adopted locally). Photography typically low-impact unless alterations made.
Sign Permit
Local Planning/Zoning Department
May Apply Fee: $50.00-$300.00
Renewal: one time
Type: permit
Regulated by local sign ordinances (size, lighting, placement). Not applicable to home-based without visible signs.
Fire Department Permit/Inspection
Local Fire Department (e.g., Concord Fire Department)
May Apply Fee: $100.00-$500.00
Renewal: annual
Type: permit
Required if business poses fire risk beyond residential. Photography studios rarely trigger unless large venue.
Certificate of Occupancy
Local Building Department
May Apply Renewal: one time
Type: permit
Confirms code compliance post-inspection. Not needed for pure home office.
Alarm Permit
Local Police Department (e.g., City of Dover Police)
May Apply Fee: $50.00-$100.00
Renewal: annual
Type: permit
Common in urban areas to reduce false alarms. Registration often online.
Health Department Permit
Local Health Department
May Apply Renewal: one time
Type: permit
Not required for photography (no food handling or public health risk per standard municipal health codes).
Parking or Traffic Impact Permit
Local Public Works/Planning
May Apply Fee: $100.00-$500.00
Renewal: one time
Type: permit
Typically not required unless operating event venue. No standard requirement found.
Noise or Nuisance Permit
Local Code Enforcement
May Apply Fee: $0.00-$0.00
Renewal: one time
Type: permit
Compliance with noise ordinances required, but no permit typically issued for photography.
New Hampshire Business Enterprise Tax (BET) Annual Return
New Hampshire Department of Revenue Administration (DRA)
Required Renewal: annual
Type: filing
All NH businesses, including photography LLCs, must file BET regardless of profitability.
New Hampshire Unemployment Insurance (UI) Registration
New Hampshire Department of Employment Security (DES)
May Apply Renewal: one time
Type: registration
Required only if the LLC hires employees. Independent contractors are not covered.
New Hampshire Unemployment Insurance (UI) Quarterly Tax Return
New Hampshire Department of Employment Security (DES)
May Apply Renewal: varies
Type: filing
Electronic filing is required via the DES UI Online portal.
Record‑Keeping – New Hampshire State Tax Documents
New Hampshire Department of Revenue Administration (DRA)
Required Renewal: one time
Type: permit
Applies to sales tax, BET, and any other state filings.
Fire Department Inspection (if public studio or commercial space)
Local Fire Department / New Hampshire Division of Fire Safety (NH DHS)
May Apply Fee: $50.00-$50.00
Renewal: one time
Type: permit
Check with the city/town fire marshal for exact schedule.
Certificate of Formation (LLC Registration)
New Hampshire Secretary of State - Corporation Division
Required Fee: $100.00-$100.00
Renewal: one time
Type: registration
Required for all LLCs. Annual report required separately (see below). Fees current as of 2024.
Annual Report
New Hampshire Secretary of State - Corporation Division
Required Fee: $100.00-$100.00
Renewal: annual
Type: registration
Required for all LLCs. Filed online or by mail. No exam or prerequisites.
Business Name Registration (if using name other than legal LLC name)
New Hampshire Secretary of State - Business Services Division
May Apply Fee: $50.00-$50.00
Renewal: one time
Type: registration
LLCs register "trade names" rather than DBAs. Renewable upon expiration (10 years). No exam/prerequisites.
Sales and Use Tax Registration (Seller's Permit)
New Hampshire Department of Revenue Administration
May Apply Fee: $0.00-$0.00
Renewal: one time
Type: registration
NH has no general sales tax on services, but sales of photos/products require registration if over de minimis thresholds. Confirm taxability with DRA.
Register of Contractors (if performing construction-related photography)
New Hampshire Secretary of State - Licensing Bureau
May Apply Fee: $100.00-$100.00
Renewal: annual
Type: registration
Standard photography (portraits, events) does not require. No exam/prerequisites.
Local Business License or Permit (City/County)
[Varies by municipality; e.g., City of Manchester, Town of Concord]
May Apply Fee: $50.00-$150.00
Renewal: one time
Type: registration
Required in many NH municipalities. Check local town/city clerk’s office. Not a state requirement, but commonly enforced locally.
New Hampshire Business Tax Registration (BPT & BET)
New Hampshire Department of Revenue (DOR)
Required Renewal: one time
Type: registration
Registration enrolls the LLC for both the Business Profits Tax (BPT) and the Business Enterprise Tax (BET). Required for all LLCs conducting business in NH, regardless of tax classification.
New Hampshire Business Profits Tax (BPT) Annual Return
New Hampshire Department of Revenue Administration (DRA)
Required Renewal: annual
Type: filing
Applies to LLCs taxed as corporations or to partnership‑taxed LLCs because NH imposes BPT on net profits of all business entities.
Liquor Liability Insurance
Not applicable
May Apply Renewal: one time
Type: certificate
Not required unless the photography business directly serves or sells alcohol. Most photographers do not engage in this activity. If hosting events where alcohol is served, host liquor liability insurance may be contractually required by venues or insurers, but not mandated by state law for photographers.
Business License Bond (Not Applicable)
New Hampshire Secretary of State
Required Renewal: one time
Type: certificate
New Hampshire does not require a general business license or license bond for photography businesses or LLCs. Formation of an LLC is sufficient for legal operation. No bonding is mandated for standard photography services.
Workers' Compensation Insurance
New Hampshire Department of Labor - Division of Workers' Compensation
May Apply Fee: $1.50-$5.00
Renewal: one time
Type: certificate
Required for all employers with one or more employees in New Hampshire, including part-time and seasonal workers. Sole proprietors and LLC members without employees are exempt. Coverage must be obtained through private insurers or the state fund (New Hampshire Insurance Department-approved carriers).
General Liability Insurance
Not mandated by state law
Required Fee: $500.00-$1500.00
Renewal: one time
Type: certificate
Not legally required by the State of New Hampshire for photography businesses. However, may be contractually required by venues, clients, or event organizers. Strongly recommended for risk management.
Professional Liability / Errors and Omissions Insurance
Not mandated by state law
Required Fee: $800.00-$2000.00
Renewal: one time
Type: certificate
Not legally required in New Hampshire for photography businesses. However, it is strongly recommended to protect against claims of negligence, copyright infringement, or failure to deliver services. No state mandate exists.
Surety Bonds (License or Contractor Bonds)
New Hampshire Department of State, Secretary of State
Required Renewal: one time
Type: certificate
No surety bond requirement exists for general photography businesses in New Hampshire. Certain specialized services (e.g., wedding officiant, if licensed) may have separate bonding rules, but photography itself does not require a license bond.
Commercial Auto Insurance
New Hampshire Department of Safety - Division of Motor Vehicles
May Apply Fee: $1200.00-$3000.00
Renewal: one time
Type: certificate
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. Personal auto policies may not cover business use; commercial policy recommended if vehicle is used for business.
Product Liability Insurance
Not mandated by state law
Required Fee: $1000.00-$3000.00
Renewal: one time
Type: certificate
Not legally required by New Hampshire law, even if selling prints or digital products. However, recommended if selling physical products (e.g., photo books, prints) to protect against claims of defective or harmful products. No statutory mandate exists.
Building / Zoning Permit Renewal (if required by municipality)
Local Planning & Zoning Department
May Apply Fee: $0.00-$0.00
Renewal: annual
Type: permit
Verify with the town clerk.
DBA (Trade Name) Registration
New Hampshire Secretary of State – Corporations Division
May Apply Fee: $50.00-$50.00
Renewal: one time
Type: filing
File online; the name can be reserved for 12 months.
Model/Property Release Management
Industry best practice (U.S. Small Business Administration)
May Apply Renewal: one time
Type: permit
Standard release forms are available from the SBA or legal‑form providers.
General Liability Insurance (recommended)
New Hampshire Insurance Department (for consumer guides)
May Apply Fee: $300.00-$300.00
Renewal: annual
Type: certificate
Not required by law but strongly advised.
Commercial Vehicle Registration
New Hampshire Department of Safety – Division of Motor Vehicles
May Apply Fee: $30.00-$30.00
Renewal: annual
Type: registration
Passenger‑vehicle registration is insufficient for business use.
Local Business Permit or Municipal Registration
Municipal Governments (e.g., City of Manchester, Town of Concord)
May Apply Fee: $50.00-$200.00
Renewal: one time
Type: certificate
New Hampshire does not have a statewide business license, but some cities/towns require registration. May require proof of insurance or bonding for home-based or event-based photography. Check with local city/town office.
Employer Identification Number (EIN)
Internal Revenue Service (IRS)
Required Renewal: one time
Type: registration
All LLCs that have employees, operate as a partnership, or need to file certain tax forms must obtain an EIN.
Federal Income Tax Filing – LLC (default classification)
Internal Revenue Service (IRS)
May Apply Fee: $205.00-$205.00
Renewal: annual
Type: filing
LLC may elect corporate taxation via Form 8832; filing requirements change accordingly.
Federal Payroll Tax Obligations (if hiring employees)
Internal Revenue Service (IRS)
May Apply Renewal: one time
Type: filing
Includes Social Security, Medicare, federal unemployment (FUTA) taxes.
OSHA General Industry Safety Standards (29 CFR 1910)
Occupational Safety and Health Administration (OSHA)
May Apply Fee: $100.00-$100.00
Renewal: one time
Type: permit
Relevant standards include Hazard Communication, Personal Protective Equipment, and Electrical Safety.
OSHA Recordkeeping (Form 300, 300A, 301)
Occupational Safety and Health Administration (OSHA)
May Apply Renewal: annual
Type: filing
Photography studios with chemical processing may be considered a low‑hazard industry; verify OSHA’s industry classification.
Americans with Disabilities Act (ADA) Title III – Public Accommodations
U.S. Department of Justice (DOJ) – Civil Rights Division
May Apply Fee: $1000.00-$1000.00
Renewal: one time
Type: permit
Includes ensuring physical access to studio space and digital accessibility of online portfolios/bookings.
Environmental Protection Agency – Hazardous Waste Management (RCRA)
Environmental Protection Agency (EPA)
May Apply Fee: $50.00-$50.00
Renewal: one time
Type: permit
Photographic processing labs must manage waste under RCRA; small generators may qualify for simplified reporting.
Federal Trade Commission – Advertising and Endorsement Guidelines
Federal Trade Commission (FTC)
Required Renewal: one time
Type: permit
Applies to all marketing materials, including social media, website, and client contracts. Requires truthful claims and disclosure of material connections.
Department of Labor – Fair Labor Standards Act (FLSA) Wage & Hour Rules
U.S. Department of Labor (DOL) – Wage and Hour Division
May Apply Renewal: one time
Type: permit
Includes minimum wage, overtime, recordkeeping, and child labor provisions.
Department of Labor – I‑9 Employment Eligibility Verification
U.S. Department of Labor (DOL) – Immigration & Customs Enforcement (ICE)
May Apply Renewal: one time
Type: permit
Maintain I‑9 forms for 3 years after hire or 1 year after termination, whichever is later.
Federal Aviation Administration – Part 107 Remote Pilot Certification (Commercial Drone Operations)
Federal Aviation Administration (FAA)
May Apply Fee: $150.00-$150.00
Renewal: one time
Type: license
Includes passing the Part 107 knowledge test, TSA security background check, and maintaining a current medical certificate if required.
Federal Communications Commission – Equipment Authorization (if using wireless transmitters)
Federal Communications Commission (FCC)
May Apply Fee: $1000.00-$1000.00
Renewal: one time
Type: permit
Most off‑the‑shelf cameras are already FCC‑certified; only custom or modified transmitters need separate authorization.
Annual Report (LLC)
New Hampshire Secretary of State – Corporations Division
Required Fee: $100.00-$100.00
Renewal: annual
Type: filing
The filing can be completed online. No separate renewal; the report must be filed each year.
Business License / Zoning Permit (Municipal)
New Hampshire Department of Business and Economic Development (NH Business Portal)
May Apply Fee: $0.00-$0.00
Renewal: annual
Type: license
New Hampshire has no statewide general business license; check the city/town clerk for specific requirements.
Sales & Use Tax Registration (if selling taxable goods/services)
New Hampshire Department of Revenue Administration (DRA)
May Apply Renewal: one time
Type: registration
After registration, file returns monthly or quarterly (see filing schedule below).
Sales & Use Tax Returns (monthly or quarterly)
New Hampshire Department of Revenue Administration (DRA)
May Apply Renewal: varies
Type: filing
Choose filing frequency when registering; small sellers may qualify for quarterly filing.
Business Enterprise Tax (BET) – Annual Return
New Hampshire Department of Revenue Administration (DRA)
May Apply Fee: $100.00-$100.00
Renewal: annual
Type: filing
Even if no tax is due, a zero‑return must be filed.
Federal Income Tax Return (Form 1065 for partnership‑taxed LLC)
Internal Revenue Service (IRS)
Required Renewal: annual
Type: filing
If the LLC elects to be taxed as a corporation, file Form 1120 instead.
Federal Estimated Tax Payments (Quarterly)
Internal Revenue Service (IRS)
Required Renewal: varies
Type: permit
Required if the LLC expects to owe $1,000 or more in tax for the year.
Federal Payroll Tax Return (Form 941) – Quarterly
Internal Revenue Service (IRS)
May Apply Renewal: varies
Type: filing
Includes Social Security, Medicare, and federal unemployment (FUTA) taxes.
New Hampshire Unemployment Insurance (UI) Contributions
New Hampshire Department of Employment Security (DES)
May Apply Renewal: varies
Type: permit
Registration required before first payday.
New Hampshire Workers’ Compensation Insurance – Annual Certification
New Hampshire Department of Labor – Workers’ Compensation Division
May Apply Fee: $0.30-$0.30
Renewal: annual
Type: certificate
Self‑insured employers must file an annual financial statement with the Division.
Federal OSHA 300A Posting (Annual Summary of Workplace Injuries)
Occupational Safety and Health Administration (OSHA)
May Apply Renewal: annual
Type: permit
Small businesses with ≤10 employees are exempt from the 300A posting requirement.
Federal & State Labor Law Posters
U.S. Department of Labor (Federal) & New Hampshire Department of Labor (State)
May Apply Renewal: one time
Type: permit
Typical posters include Minimum Wage, Family & Medical Leave, Anti‑Discrimination, and NH-specific wage & hour notices.
Record‑Keeping – Federal Tax Documents
Internal Revenue Service (IRS)
Required Renewal: one time
Type: permit
Include receipts, invoices, payroll logs, tax returns, and supporting schedules.
Need a personalized checklist?
Permit Finder asks follow-up questions to give you an exact list of permits.
Find Your Permits