Tattoo Parlor 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 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 Board of Body Art Practitioners (RLD) — Body Art Establishment License

   Tattoo and body art establishments in New Mexico are licensed by the Board of Body Art Practitioners under the NM Regulation and Licensing Department (RLD), not the Department of Health. The board licenses establishments and individual practitioners (tattoo artists, piercers, permanent-makeup practitioners) under 16.36 NMAC and oversees establishment standards.

   Official government source

   $300 (original and renewal; 16.36.6.8 NMAC)·2–6 weeks

   $300 (original and renewal; 16.36.6.8 NMAC)

   2–6 weeks

2. 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

Official Sources

• New Mexico Department of Health — Tattoo Body Art Establishment Permit
• City of Santa Fe City Clerk

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