Massage Therapy 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 Massage Therapy Board — License

   Massage therapists in New Mexico must be licensed by the NM Massage Therapy Board. Requires 650 hours of massage therapy education and passing the MBLEx.

   Official government source

   $75 application fee (16.7.3 NMAC) + MBLEx and NM jurisprudence exam fees·4–8 weeks

   $75 application fee (16.7.3 NMAC) + MBLEx and NM jurisprudence exam fees

   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. 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. Zoning / Certificate of Occupancy

   A Certificate of Occupancy is generally required before occupying a commercial space for a massage therapy practice. Confirm with City of Las Cruces Community Development (575-541-2000) that the location is properly zoned for personal service businesses; permits are applied for through the city's Citizen Portal.

   Official government source

   Fees vary; use the city's fee estimator (opencounter.las-cruces.org) or confirm with Community Development·1–4 weeks

   Fees vary; use the city's fee estimator (opencounter.las-cruces.org) or confirm with Community Development

   1–4 weeks

Official Sources

• New Mexico Massage Therapy Board — License
• City of Las Cruces Development Services

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