Tutoring 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)

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. Trade Name Use (no DBA registration in New Mexico)

   New Mexico has no DBA (fictitious business name) registration at the state or county level. The Secretary of State does not accept trade-name filings; it registers trademarks/service marks only. You may operate and accept payments under a trade name without a filing; if a bank requests paperwork, ask the Dona Ana County Clerk about recording an affidavit (standard $25 recording fee) or register a state trademark.

   Official government source

   $0 (no filing exists; optional county document recording is $25)·Not applicable

   $0 (no filing exists; optional county document recording is $25)

   Not applicable

Official Sources

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

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