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 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. Business Name (DBA) — Not Registered in New Mexico

   New Mexico has no DBA (fictitious or trade name) registration for sole proprietors or domestic businesses: neither the New Mexico Secretary of State nor the Santa Fe County Clerk registers trade names. The Secretary of State's 'fictitious name' filing applies only to out-of-state corporations whose legal name is unavailable in New Mexico. To protect a business name, form an entity under that name with the Secretary of State or register a New Mexico trademark; confirm your bank's requirements for operating under a trade name.

   Official government source

   None (no DBA registration exists in New Mexico)·Not applicable

   None (no DBA registration exists in New Mexico)

   Not applicable

Official Sources

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

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