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Local business licenses: In addition to state or federal licenses where applicable, almost all businesses will need a license from the local government (city or county) to lawfully operate within their jurisdictions. These local licenses are typically very easy to obtain and require paying a fee.
All businesses in New Mexico must apply for a New Mexico Business Tax Identification Number obtained through the New Mexico Taxation and Revenue Department. Many business licenses are issued at the county or city level.
A New Mexico business license is necessary before a business can conduct business in the state whether it is for occupational services, professional services, trade, or a home business.
New Mexico does not require sellers to have a sales tax permit to use a resale certificate. For that reason, New Mexico has two different resale certificate forms. One for those registered with the state and one for sellers who are not.
New Mexico corporations and LLCs are formed by filing the Articles of Incorporation or Articles of Organization with the NM Secretary of State. It costs $125 or more to form a New Mexico corporation or $50 for a NM LLC.
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How to Create a New Mexico S Corp Choose a Name. Choose a Registered Agent. Choose Directors or Managers (for LLC) File Formation Documents with the New Mexico Secretary of State. File Form 2553 to apply for S Corp status.
Local business licenses: In addition to state or federal licenses where applicable, almost all businesses will need a license from the local government (city or county) to lawfully operate within their jurisdictions. These local licenses are typically very easy to obtain and require paying a fee.
How to Create a New Mexico S Corp Choose a Name. Choose a Registered Agent. Choose Directors or Managers (for LLC) File Formation Documents with the New Mexico Secretary of State. File Form 2553 to apply for S Corp status.
There is no fee to register or obtain a Business Tax Identification Number. You may also submit an ACD-31015 Business Tax Registration to any district tax office with an appointment. Applications submitted by mail are processed in the order received and processing times may vary.
To make a business name change in New Mexico, you need to file Articles of Amendment with the Secretary of State. This applies to both limited liability companies (LLCs) and corporations. Were happy to file your amendment paperwork on your behalf with our Amendment Filing Service.

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