Nail Salon 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 Nail Technician License (per technician)

   Each nail technician must hold a valid New Mexico Nail Technician (Manicurist) License. Requires completion of a nail technology program (typically 300–600 hours) and passing a state board exam.

   Official government source

   $40–$75 (initial)·4–8 weeks

   $40–$75 (initial)

   4–8 weeks

2. 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)

1. New Mexico Board of Barbers and Cosmetologists — Salon License

   Nail salons in New Mexico must obtain a cosmetology establishment license from the state board. An inspection is required before the license is issued.

   Official government source

   Unverified — see the board's fee page.·3–6 weeks

   Unverified — see the board's fee page.

   3–6 weeks

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

Official Sources

• New Mexico Board of Barbers and Cosmetologists — Salon License
• City of Albuquerque Planning Department

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