Tattoo Parlor 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 Body Artist License (RLD Board of Body Art Practitioners)

   New Mexico licenses tattoo artists at the STATE level: every body artist needs a license from the Regulation & Licensing Department's Board of Body Art Practitioners under the Body Art Safe Practices Act (16.36 NMAC) — the Department of Health does not regulate tattooing. Annual bloodborne-pathogen training and current CPR/first-aid are license-renewal conditions; new artists qualify via a supervised apprenticeship. The establishment itself needs a separate license from the same board.

   Official government source

   $100 body artist license + $100 annual renewal (plus BBP/CPR training costs)·Half-day course

   $100 body artist license + $100 annual renewal (plus BBP/CPR training costs)

   Half-day course

1. New Mexico Department of Health — Tattoo Body Art Establishment Permit

   Tattoo establishments and artists in New Mexico are licensed by the NM Board of Body Art Practitioners (RLD): license types include tattoo artists, body piercers, establishments, guest artists, and special events; bloodborne pathogen training and inspections per board rules.

   Official government source

   Unverified — see the Body Art Practitioners board fee schedule.·2–6 weeks

   Unverified — see the Body Art Practitioners board fee schedule.

   2–6 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 Department of Health — Tattoo Body Art Establishment Permit
• City of Albuquerque Planning Department

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