Massage Therapy Permit Requirements in Santa Fe, 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 Santa Fe Planning and Land Use Department — Business License

   Santa Fe requires a business license for anyone conducting business within city limits, administered by the Business Licensing office of the city's Planning and Land Use Department. Applicants first register with the New Mexico Secretary of State (for entities) and obtain state gross receipts tax registration, then apply through the city's online self-service portal; a Certificate of Compliance inspection is part of issuance. Licenses are valid for one year and renewed annually.

   Official government source

   License fee plus a Certificate of Compliance inspection fee; amounts are invoiced by the city — confirm with Business Licensing (505-955-6551)·1–3 weeks

   License fee plus a Certificate of Compliance inspection fee; amounts are invoiced by the city — confirm with Business Licensing (505-955-6551)

   1–3 weeks

2. City of Santa Fe - Zoning / Certificate of Occupancy

   A massage therapy practice in a commercial space in Santa Fe must obtain approval through the City of Santa Fe business license process, which includes zoning review confirming the location is properly zoned for personal service use and a certificate of occupancy or special use permit inspection. Zoning questions go to the city's Land Use Department, which administers these requirements inside city limits.

   Official government source

   $75-$300 CO/special-use inspection by square footage (city fee schedule), plus the $35/year business license·1–4 weeks

   $75-$300 CO/special-use inspection by square footage (city fee schedule), plus the $35/year business license

   1–4 weeks

Official Sources

• New Mexico Massage Therapy Board — License
• City of Santa Fe City Clerk

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