Auto Repair Shop Permit Requirements in Albuquerque, NM

1. EIN (Employer Identification Number)

   Required if you have employees or operate as an LLC or corporation. Free from the IRS.

   Official government source

   Free·Immediate (online application)

   Free

   Immediate (online application)

1. New Mexico Taxation and Revenue — Gross Receipts Tax Registration

   New Mexico levies a GROSS RECEIPTS TAX (GRT) rather than a conventional sales tax, and it applies to goods AND most services performed in New Mexico. Register (free) with the New Mexico Taxation and Revenue Department for a Business Tax Identification Number. The state GRT rate is 4.875% (since July 1, 2023); combined state + local rates range from about 5.125% to just over 9% depending on your location code — use the department's official rate map.

   Official government source

   Free (no registration fee)·Immediate (online via Taxpayer Access Point)

   Free (no registration fee)

   Immediate (online via Taxpayer Access Point)

2. New Mexico Environment Department — Used Oil and Hazardous Waste

   Auto repair shops in New Mexico must comply with NMED hazardous waste regulations. Used oil handlers must register and properly manage automotive fluids.

   Official government source

   Varies·2–4 weeks (registration)

   Varies

   2–4 weeks (registration)

1. City of Albuquerque Planning Department — Business License

   Albuquerque requires an annual Business Registration ($35 per location) through the Planning Department's Business License Section, plus a Certificate of Occupancy for commercial spaces. A current NM Taxation & Revenue Department registration certificate (CRS/BTIN) is required before applying. Renew annually; display at the place of business.

   Official government source

   $35 per year per location (Business License Ordinance section 13-1-4(A)(1), effective 2025-07-01).·1–3 weeks

   $35 per year per location (Business License Ordinance section 13-1-4(A)(1), effective 2025-07-01).

   1–3 weeks

2. Bernalillo County / Albuquerque Zoning and Certificate of Occupancy

   Auto repair shops must operate in properly zoned commercial or industrial areas. Obtain zoning approval and a Certificate of Occupancy from Bernalillo County or the City of Albuquerque before opening.

   Official government source

   Per the Planning Department fee schedule / ABQ-PLAN estimate; unverified.·2–6 weeks

   Per the Planning Department fee schedule / ABQ-PLAN estimate; unverified.

   2–6 weeks

Official Sources

• City of Albuquerque Planning Department
• New Mexico Environment Department — Used Oil and Hazardous Waste

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