New Mexico — statewide
New Mexico Taxation and Revenue Department
In short
New Mexico Taxation and Revenue Department issues 2 permits we publish for New Mexico — statewide, last verified 2026-10-09. Each carries the fee as the agency publishes it, with a link to the schedule it was read from.
What this agency issues
| Permit | Issuing agency | Fee | Renews | Last checked |
|---|---|---|---|---|
| Gross Receipts Tax Registration | New Mexico Taxation and Revenue Department | No fee | not stated as expiring | 2026-10-09 |
| Automotive Repair Shop — MVD Dealer Licensing Covers Vehicle Sales Only (New Mexico)only if it applies to you | New Mexico Taxation and Revenue Department | No fee | not applicable | 2026-10-09 |
Fees shown as a range or formula are set that way by the issuing agency — we do not average them into a single number.
About each permit
Gross Receipts Tax Registration
No fee — the Taxation and Revenue Department states that 'There is no fee to register or obtain a Business Tax Identification Number', and the gross receipts tax account is issued under that number. The department's gross receipts tax overview states that the tax 'is imposed on businesses, but it is common for a business to pass the GRT on to the purchaser', and that when it is passed on it must be separately stated on the invoice. Gross receipts include receipts from selling property in New Mexico and from performing services in New Mexico.
Automotive Repair Shop — MVD Dealer Licensing Covers Vehicle Sales Only (New Mexico)
No fee is recorded. The Motor Vehicle Division's Chapter 12 manual, 'Businesses that Must be Licensed by the Division', lists dealers, wholesalers and distributors of vehicles, title service companies and auto recyclers (vehicle dismantlers) under sections 66-4-1(A) and 66-4-1.1(A); vehicle repair is not among the listed license categories. It defines a dealer as any person who 'sells or solicits or advertises the sale of' new or used motor vehicles. A repair shop that also buys and sells vehicles, or dismantles vehicles to resell parts, falls into those MVD license categories.
Contact
- Jurisdiction
- New Mexico — statewide
- Phone
- 1-866-285-2996
- Website
- www.tax.newmexico.gov/
Contact details are taken from the agency’s own site or its published fee schedule. Where we have not verified a phone number we leave it blank rather than guess.
Sources
Every fee and term above was read from one of these government pages on the date shown.
- New Mexico Motor Vehicle Division — dealer licensing chapterNew Mexico Motor Vehicle Division · primary source · retrieved 2026-09-04
- New Mexico Taxation and Revenue Department — gross receipts tax overviewNew Mexico Taxation and Revenue Department · primary source · retrieved 2026-10-09
- New Mexico Taxation and Revenue Department — who must register a business, and the free tax IDNew Mexico Taxation and Revenue Department · primary source · retrieved 2026-09-04
Other New Mexico statewide offices
- New Mexico Secretary of State, Business Services Division
- New Mexico Environment Department, Food Program
- New Mexico Board of Barbers and Cosmetologists
- New Mexico Board of Veterinary Medicine
- New Mexico Construction Industries Division, Regulation and Licensing Department
- New Mexico Early Childhood Education and Care Department, Child Care Services Bureau
New Mexico jurisdictions
Commercial Compliance Hub publishes information, not legal advice. Requirements change — confirm anything you rely on with the issuing agency before you file.