Tutoring Business 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)

1. City of Santa Fe City Clerk — Business License

   Santa Fe requires a City Business Registration for all businesses operating within city limits. Certain regulated businesses require additional permits. This license must be renewed annually and displayed at your place of business.

   Official government source

   $50–$500/year depending on business type and gross revenues·1–3 weeks

   $50–$500/year depending on business type and gross revenues

   1–3 weeks

2. DBA (Fictitious Business Name) Registration

   If operating under a trade name, file a DBA with Santa Fe County Clerk or the New Mexico Secretary of State. This is required to open a business bank account and accept payments under a business name.

   Official government source

   $25–$75·1–2 weeks

   $25–$75

   1–2 weeks

Official Sources

• City of Santa Fe City Clerk
• New Mexico Taxation and Revenue — Gross Receipts Tax Registration

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