Opening a Convenience Store in New Hampshire: Licenses & Permits

New Hampshire has no sales tax, but a convenience store with a deli still collects the 8.5% meals tax. Beer and wine come under one state combination license, while spirits stay in state liquor stores. Fuel sites face engineer-stamped plan approval and some of the region's widest well setbacks. Below is who issues what, and how each rule shapes the store you design.

Licenses and permits at a glance

Fuel tanks: NHDES

The Department of Environmental Services (NHDES) regulates tanks under RSA 146-C and Env-Or 400:

• Plan approval: plans must be stamped by a New Hampshire-licensed professional engineer and approved before construction, with a $100 review fee. Construction can't start until NHDES approves, or 90 days pass after a complete application.
• Construction: new tanks need 360-degree secondary containment, all underground product piping must be double-walled, and sumps must be liquid-tight with sensors.
• Siting: gasoline tanks must be at least 500 feet from a public well and 250 feet from a private well, at least 75 feet from surface waters, and never in a public water system's sanitary protective area. Tanks in flood zones need anti-flotation design.
• Operating permit: issued within 90 days of complete registration and posted on site.
• Operators: Class A, B and C operators, with the Class C list posted on site.
• Fund: the Oil Discharge and Disposal Cleanup Fund pays up to $1.5 million after a $5,000 deductible for owners of one to three facilities. It acts as excess coverage and pays only while money is available.

Beer and wine: the combination license

The New Hampshire Liquor Commission issues all retail licenses:

• Combination license: beer and wine to go, for grocery and drug stores. The fee is $336 for one register, $540 for two or three and $812 for four or more.
• Grocery stock: at least $3,000 wholesale of groceries, not counting cigarettes, magazines, wine or beer, covering six of eleven categories (automotive supplies, hardware and household goods count).
• Separate premises: the licensed premises must be securable, with no interior connection to another business.
• No spirits: spirits are sold in state liquor stores. An agency liquor store is possible only in a town with no state store, at least 10 road miles from any state or agency store.
• Hours: 6 a.m. to 11:45 p.m., seven days a week.
• Staff: cashiers must be 16 or older with someone 18 or older in charge.
• No drive-in window sales, and no internally lit brand signs outside.
• Training: a retail licensee must attend training within 45 days.

Tobacco

The Liquor Commission issues a retail tobacco license priced by registers: $216, $408 or $648. Combination licensees have been able to add tobacco for $6.

• From January 1, 2027: combination and retail wine licenses no longer cover tobacco or e-cigarettes, so a separate retail tobacco license is needed, with new inventory and sales reporting.
• Age 21, and no single cigarettes. Retailers must buy only from licensed wholesalers.
• Hemp: from January 1, 2027, hemp products over 0.3% THC are prohibited.

Food service: DHHS

The Department of Health and Human Services' Food Protection Section licenses food establishments under He-P 2300. File a floor plan at least 45 days before construction or remodeling, with a $75 review fee. Plans show equipment, commercial-grade refrigeration, every sink and the restrooms. License fees depend on the class: $225 for self-serve coffee or hot dogs and $150 for a store with no food prep. Some cities and towns with their own health officers license food themselves.

Meals tax, fuel pumps and lottery

• Meals tax: New Hampshire has no general sales tax, but a deli counter is a restaurant portion. Prepared food, sandwiches and drinks in unsealed containers, such as fountain drinks and coffee, carry the 8.5% meals tax. Each location needs a posted Meals and Rentals license.
• Fuel pumps: the Department of Agriculture, Markets and Food's Weights and Measures section charges $35 per motor fuel meter a year. Devices are sealed by a registered service technician.
• Lottery: the New Hampshire Lottery requires a $25 State Police records check for each person listed, a credit check and online training. Commission is 5%, and the town must have approved lottery sales.

What this means for your store design

• Check well distances before you choose a fuel site. The 500-foot and 250-foot setbacks rule out many lots. See choosing a location.
• Allow up to 90 days for tank plan approval, with a New Hampshire engineer's stamp.
• Stock six grocery categories. The beer and wine license depends on $3,000 of grocery inventory, and each extra register raises the fee. See convenience store sizes.
• Plan the deli and fountain as a meals-tax area. It needs its own license and point-of-sale tracking. See food service build-outs.
• Plan the cooler wall for beer and wine only. See the cooler wall planner.

Local approvals

Your town also controls zoning, building permits, fire inspections and signs, and its voters decide local option questions for beer, wine and lottery. Our construction checklist covers the local steps.

For New Hampshire store design, see convenience store design in New Hampshire and walk-in cooler services in New Hampshire.

Sources

• RSA 146-C and 146-D; Env-Or 400 (underground storage tank facilities).
• RSA 175, 177, 178 and 179; Liq 100 to 1100 (Liquor Commission rules); RSA 663:5.
• RSA 126-K; 2025 chapter 224 and 2026 chapters 259 and 275.
• He-P 2300 (food sanitation); RSA 143-A.
• RSA 78-A (meals and rentals tax) and RSA 438 (weights and measures).
• New Hampshire Lottery, retailers; RSA 284:21-h and 284:21-k.

This page summarizes official sources as of October 2026. It is not legal advice. Fees and rules change, so confirm each one with the agency before you apply.