Selling at and running markets in New Mexico.
In New Mexico, every special event vendor needs a Business Tax ID from the Taxation and Revenue Department and files gross receipts tax by the 25th of the next month. The Environment Department permits temporary food booths, except in Bernalillo County and Albuquerque, and its Homemade Food Act lets home cooks sell low-risk foods without a permit.
Updated
Sales tax.
Business Tax ID (GRT ID) for special event vendors
The department treats every special event vendor as doing business in New Mexico, so each needs a Business Tax Identification Number and must file and pay gross receipts tax. Tax is no longer collected on site at special events; vendors apply through the Taxpayer Access Point and tick the Special Event box when choosing a filing frequency. Vendors must file and pay by the 25th day of the month following the event, or their normally scheduled month based on filing status.
- Who
- Vendors
- From
- New Mexico Taxation and Revenue Department
- When
- Anyone selling merchandise, providing a service or staffing an informational booth at an entertainment, amusement, recreational or marketing event at a single location on a yearly or irregular basis
- Fee
- There is no fee to register or obtain a Business Tax Identification Number
Selling homemade food (cottage food).
At a glance: no registration or permit. Compare all 50 states.
Homemade Food Act
Since July 1, 2021 sellers need no food permit from the department for foods such as non-refrigerated baked goods, candy, granola and standard fruit jams. The seller must hold a Food Handler Card, may sell at farmers markets, festivals and online but not to restaurants, wholesalers or out of state, and must give buyers a label or place card with name, home address, phone, email, ingredients and the home-produced statement.
- Who
- Vendors
- From
- New Mexico Environment Department, Food Safety Program
- When
- Individuals selling low-risk, non-time/temperature-controlled foods made in a private farm, ranch or residence directly to consumers in New Mexico
Temporary food permits.
Temporary Food Establishment permit
The department's Food Safety Program permits food at temporary events; after completing the temporary event application the vendor contacts the nearest Environment Department field office for instructions on submitting it, scheduling an opening inspection and paying fees. The amended food rule (effective January 1, 2026) waives the fee for temporary establishments that give food away, serve only non-TCS food or operate no more than two days in a calendar month.
- Who
- Vendors
- From
- New Mexico Environment Department, Food Safety Program (Bernalillo County and Albuquerque have their own food safety programs)
- When
- Food booths at temporary events such as fairs, outside Bernalillo County and Albuquerque
- Fee
- 25.00 permit fee for temporary food establishments for each single event or celebration
Farmers markets and produce.
Farmers Market Inspection Certificate (plant sales)
A market or cooperative that gives the department a list of registered persons can obtain a Farmers Market Inspection Certificate so those growers may sell plants they grew on land they own or lease, only at the registered location. Applications are mailed with fees on the form, and the page lists a September 30 deadline with a late application afterward.
- Who
- Organizer and vendors
- From
- New Mexico Department of Agriculture
- When
- Farmers markets and growers cooperatives where registered growers sell plants
Business registration.
Register with Taxation and Revenue for a Business Tax ID
The department says anyone engaging in business in New Mexico must register with it and will receive a Business Tax Identification Number, applied for online or on form ACD-31015. A corporation must also register with the Secretary of State.
- Who
- Organizer and vendors
- From
- New Mexico Taxation and Revenue Department
- When
- Anyone who engages in business in New Mexico
- Fee
- There is no fee to register or obtain a Business Tax Identification Number
City and county permits in New Mexico.
Event permits, vendor licenses and food permits are mostly local. Pick your city or county:
Collect the paperwork with each application.
Ask vendors for their sales tax registration, cottage food registration or food permit and insurance certificate as required documents on your application form, and check them before you approve anyone.
Where the sources are unclear.
- No official New Mexico page was found stating a duty for event organizers about vendors' tax IDs. The Special Events and Vendors page says tax payments are no longer collected at special events and that failure to register and file affects participation in future events; ask the department's special events desk (Business.Reg@state.nm.us, 1-866-285-2996).
- The Homemade Food Act FAQ is dated August 16, 2021 (file uploaded 2025). It states no dollar sales cap; check the Act text or NMED at 800-219-6157 for any limit.
- The amended 7.6.2 NMAC temporary-food fee line is published as '25.00' without the dollar sign in the Environment Department's file; the Albuquerque and Bernalillo County program publishes its own fees.
- The Environment Department's food page does not state a lead time for temporary event applications; ask the nearest field office.
Common questions.
Do I need a sales tax permit to sell at a craft fair in New Mexico?
Business Tax ID (GRT ID) for special event vendors (New Mexico Taxation and Revenue Department): The department treats every special event vendor as doing business in New Mexico, so each needs a Business Tax Identification Number and must file and pay gross receipts tax. Tax is no longer collected on site at special events; vendors apply through the Taxpayer Access Point and tick the Special Event box when choosing a filing frequency. Vendors must file and pay by the 25th day of the month following the event, or their normally scheduled month based on filing status.
Can I sell homemade food at a farmers market in New Mexico?
Homemade Food Act (New Mexico Environment Department, Food Safety Program): Since July 1, 2021 sellers need no food permit from the department for foods such as non-refrigerated baked goods, candy, granola and standard fruit jams. The seller must hold a Food Handler Card, may sell at farmers markets, festivals and online but not to restaurants, wholesalers or out of state, and must give buyers a label or place card with name, home address, phone, email, ingredients and the home-produced statement.
Who issues temporary food permits for events in New Mexico?
Temporary Food Establishment permit (New Mexico Environment Department, Food Safety Program (Bernalillo County and Albuquerque have their own food safety programs)): The department's Food Safety Program permits food at temporary events; after completing the temporary event application the vendor contacts the nearest Environment Department field office for instructions on submitting it, scheduling an opening inspection and paying fees. The amended food rule (effective January 1, 2026) waives the fee for temporary establishments that give food away, serve only non-TCS food or operate no more than two days in a calendar month.
Do I need a state business license to be a vendor in New Mexico?
Register with Taxation and Revenue for a Business Tax ID (New Mexico Taxation and Revenue Department): The department says anyone engaging in business in New Mexico must register with it and will receive a Business Tax Identification Number, applied for online or on form ACD-31015. A corporation must also register with the Secretary of State.
Sources.
This page summarizes official state sources and isn't legal or tax advice. Rules and fees change; confirm with each agency.
Every fact on this page comes from these official pages, checked on 2026-10-11. Details change; tell us at hello@bzar.app if something here is out of date.
- https://www.tax.newmexico.gov/businesses/special-events-and-vendors/
- https://www.tax.newmexico.gov/businesses/who-must-register-a-business/
- https://www.env.nm.gov/foodprogram/wp-content/uploads/sites/8/2025/06/Homemade-Food-Act-FAQ.pdf
- https://www.env.nm.gov/foodprogram/retail-food-application/
- https://www.env.nm.gov/foodprogram/wp-content/uploads/sites/8/2025/07/Amended-7.6.2-NMAC-7.25.25.pdf
- https://nmdeptag.nmsu.edu/licensing-and-registrations/nursery-licensing.html
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