To start a coffee shop in New Mexico, secure the site and permits first: verify zoning (drive‑thru allowances, parking), then submit your menu, floor plan, equipment specs, plumbing (three‑comp sink, mop sink, hand sinks), grease interceptor sizing, and water/backflow details to the New Mexico Environment Department for food‑service plan review; approval leads to the permit, pre‑opening inspection, and anticipated timeline. Form an LLC with the Secretary of State, get an EIN, and open a TAP account with Taxation & Revenue to collect and remit Gross Receipts Tax using the correct location code (rates vary by city—use the GIS map); price menu items to include GRT. If roasting on‑site, file air‑quality paperwork (e.g., Albuquerque‑Bernalillo County Notice of Intent) and add ventilation. Secure a city business registration, fire inspection, and historic‑district approval (common in Santa Fe). Hire a certified food protection manager; some counties also require food handler cards. Set payroll to New Mexico’s current minimum wage and local ordinances (Santa Fe sets a higher rate) and obtain workers’ comp once you hit 3+ employees, plus unemployment insurance with Workforce Solutions. For capital, target WESST and DreamSpring microloans; negotiate TI, power and water capacity, and a landlord‑funded grease interceptor before lease signing.
