To start a coffee business in New Mexico, decide your model (café, kiosk, truck, roastery) and secure a site with sufficient power (two 220V circuits), dedicated floor sinks, handwash sinks, and water filtration; altitude and hard water mean you must calibrate brew temps (ABQ ~198°F, Santa Fe ~195°F), grind and preinfusion. Form an LLC with the NM Secretary of State, obtain an NM Tax ID with Taxation & Revenue, and set up Gross Receipts Tax collection at your location’s combined rate; then get local business registration and zoning clearance. For food service, submit plans and equipment specs to the New Mexico Environment Department (or Albuquerque Environmental Health) for review, designate a Certified Food Protection Manager, and pass fire/building inspections for a Certificate of Occupancy; mobile carts need a commissary agreement and mobile food permit. If roasting, consult the Air Quality Bureau and your fire marshal on ventilation and fuel; setups require a Notice of Intent. Configure your POS to apply GRT correctly, track tips, and accept EBT if eligible items. Hire to state minimum wage and tipped rules and verify local living-wage ordinances. Negotiate a lease for venting rights. Launch with a Google Business Profile, local collaborations, and tests, promotions.
