Food Truck 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 — Food Safety Manager Certification

   New Mexico requires at least one certified food protection manager per food establishment. Certification must be from an ANSI-accredited provider.

   Official government source

   $80–$150·1–2 days

   $80–$150

   1–2 days

1. Bernalillo County / City of Albuquerque — Mobile Food Unit Permit

   Food trucks operating in Albuquerque are permitted by the City's Environmental Health Department; inspection before permit, annual renewal, and a commissary (visited every operating day, with logs) are required.

   Official government source

   Unverified — contact EHD Consumer Health Protection, 505-768-2738.·2–4 weeks after application and inspection

   Unverified — contact EHD Consumer Health Protection, 505-768-2738.

   2–4 weeks after application and inspection

2. 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

3. Commissary Agreement

   Albuquerque requires mobile food units to operate from a permitted commissary — the base of operations for storage, waste disposal, and water filling — and vendors must visit the commissary every day of operation and keep visitation logs; the agreement is part of the permit application.

   Official government source

   Commissary rent is a private market cost (varies); not a government fee.·Arranged before permit application

   Commissary rent is a private market cost (varies); not a government fee.

   Arranged before permit application

Official Sources

• Albuquerque / Bernalillo County Health Department
• New Mexico Taxation and Revenue — Gross Receipts Tax Registration

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