To set up a coffee shop in New Mexico, secure entity, tax, health, and zoning approvals: form an LLC with the NM Secretary of State, get an EIN, then register on NM TAP with the Taxation & Revenue Department for a Business Tax ID and Gross Receipts Tax (GRT) account; choose a filing cadence and apply the local GRT rate for your city or county. Obtain city business registration and zoning clearance, permits for any remodel, and a Certificate of Occupancy after inspections. Submit food-service plans to the New Mexico Environment Department (or local Environmental Health in Albuquerque or Santa Fe) with layout/equipment details; requirements include NSF equipment, a three-compartment sink, handwash sinks, backflow on espresso, water filtration, and a grease interceptor if cooking. Keep a Certified Food Protection Manager on staff; require food-handler cards; verify ADA restrooms. Register with the Department of Workforce Solutions for unemployment insurance, carry workers’ comp, and meet wage rules (state $12/hr; Santa Fe higher; tipped minimum $3). If serving beer or wine, apply to the NM ABC for a restaurant license. Choose a site with 208–240V dedicated circuits, adequate water pressure and drainage, drive‑thru stacking, and strong foot traffic. Plan review usually takes weeks.
