Landscaping Business Permit Requirements in Las Cruces, 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 Pesticide Applicator License

   If you apply pesticides or herbicides as part of landscaping services in New Mexico, you must hold a Commercial Pesticide Applicator License from the state department of agriculture.

   Official government source

   $100 commercial applicator license + exam fees ($20 NMDA-administered / $55 third-party)·2–4 weeks

   $100 commercial applicator license + exam fees ($20 NMDA-administered / $55 third-party)

   2–4 weeks

1. City of Las Cruces — Business Registration

   Las Cruces requires an annual business registration for any business with a physical location in city limits, including home-based businesses. Apply through the city's online Citizen Portal; an NM CRS/Business Tax ID number is required first. The registration must be renewed annually.

   Official government source

   $35/year ($20/year for nonprofits)·1–3 weeks

   $35/year ($20/year for nonprofits)

   1–3 weeks

2. NM CID Contractor License / Las Cruces Business Registration (Landscaping)

   There is no separate Dona Ana County or City of Las Cruces contractor registration — New Mexico licenses contractors solely through the Regulation and Licensing Department's Construction Industries Division. Landscaping work involving irrigation systems or other regulated construction requires the appropriate CID contractor license; purely ornamental landscaping does not. Las Cruces-based businesses also need the city's annual business registration ($35/year).

   Official government source

   $35/year city business registration; CID license fees apply only if doing regulated construction/irrigation work·1–3 weeks

   $35/year city business registration; CID license fees apply only if doing regulated construction/irrigation work

   1–3 weeks

Official Sources

• City of Las Cruces Development Services
• New Mexico Taxation and Revenue — Gross Receipts Tax Registration

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