New Mexico Food Establishment Permit: NMED, Albuquerque and Bernalillo County Rules

Before you spend money on equipment or sign a lease for a food business in New Mexico, find out which agency issues your permit. For most of the state, that agency is the New Mexico Environment Department (NMED). For Albuquerque and Bernalillo County, it is a local program. This guide explains that split, the NMED permit fees, the food handler card requirement, and what to confirm before you apply.

This article is informational content, not legal or tax advice. Rules and fees change. Every number below should be confirmed with the agency named before you pay or sign anything. For complex situations, such as a multi-location plan, a franchise, or a lease with unusual terms, talk with a qualified attorney or CPA.

Which agency issues your food permit

NMED permits food establishments and mobile food establishments across New Mexico, with one exception. NMED states that it has no jurisdiction in Bernalillo County or the City of Albuquerque, because those jurisdictions run their own food safety programs. If your restaurant, food truck, caterer, or food production operation sits inside Albuquerque or Bernalillo County, your permit comes from the local office, not NMED.

The location of the operation decides the agency. Your mailing address, home address, and the address on your state business registration do not decide it. Confirm the jurisdiction for your exact address before you pick a commissary, sign a lease, or pay a fee.

If you are inside Albuquerque or Bernalillo County

The City of Albuquerque Environmental Health Department permits food businesses under its Food Service and Retail Ordinance, which took effect August 1, 2024. The department expects three things from you:

• A city Business License
• A commissary agreement, if you operate a mobile unit
• A pre-opening inspection before you start serving the public

Check the current fee for the city food permit and the Business License with the department, and request its fee schedule directly, and budget for the Business License as a separate cost from any food permit fee. For Bernalillo County locations, ask the county office which program covers your address and what it charges, because the local requirements can differ from the city's.

NMED permit fees

For locations under NMED jurisdiction, state rule 7.6.2 NMAC sets the fees. In the current text, the figures are:

Item	Amount	Source or note
Food or mobile food establishment permit	$200	7.6.2 NMAC, current text
Temporary event permit	$25	7.6.2 NMAC, current text
Late fee	$25	7.6.2 NMAC, current text
Re-inspection fee	$100	7.6.2 NMAC, current text
Plan review fees	Check with NMED	Drafted amendments would add these. Not settled.

The plan review line is the one most likely to surprise a new operator. NMED has drafted amendments that would add plan review fees to the schedule, and those amendments may not be final. If you are building out a space or converting one, ask NMED whether plan review applies to your project and what it costs before you commit to a construction budget. Do not treat the $200 permit fee as your total startup cost for permitting.

The food handler card requirement

Most food workers in New Mexico need a food handler card from an accredited program. The card is a training credential for individual employees. It is separate from the establishment permit, which covers the business and the premises.

Several groups are exempt under the current rules:

• Certified food protection managers
• Handlers who do not work with time or temperature control for safety (TCS) foods
• Occasional staff who help out only on a limited basis
• Workers at temporary events

Exemptions are easy to misread, so check each role against the current rule text before you assume a worker does not need a card. Also confirm that the program you choose is accredited and accepted in New Mexico. Ask the local office in Albuquerque or Bernalillo County whether it applies the same card requirement, since your local program may set its own rules.

The Homemade Food Act

Low-risk foods made in a home kitchen fall under the Homemade Food Act instead of the full establishment permit. This is the path many small producers ask about first, and it is worth checking before you buy a permit you may not need.

The key question is whether your product counts as low-risk. That determination decides which framework applies to you. Confirm the classification of your specific product with NMED before you sell, and keep records of what you make and where you sell it. Do not assume that a product sold at a farmers market or online falls under the Act without checking.

Register the business before you apply

New Mexico has no general statewide business license. The state's own business navigator lists three universal steps, and your food permit application will assume you have completed them:

1. Form the legal entity with the Secretary of State. The Articles of Organization for an LLC cost $50, and an LLC files no annual or biennial report. A corporation pays a $100 filing fee, files a biennial report for $25 (the first report is due within 30 days after the certificate of incorporation is issued), and owes a $50 annual franchise tax. File online through the SOS Enterprise system at https://enterprise.sos.nm.gov/.
2. Get a free Business Tax Identification Number (BTIN) from the Taxation and Revenue Department. The BTIN was formerly called the CRS number. It is a tax registration, not a license, and it costs nothing. Start at https://www.tax.newmexico.gov/.
3. Obtain any activity-specific licenses through the Regulation and Licensing Department. Ask whether anything in your operation triggers one. The food permit itself comes from NMED or the local office, not this step.

New Mexico has no sales tax. Instead, the gross receipts tax is imposed on the seller. The state rate is 4.875%, and combined state and local rates run from 5.25% to 9.4375% under the schedule effective July 1, 2026 through June 30, 2027. Your BTIN registration covers the reporting obligation, and TRD explains who must register at https://www.tax.newmexico.gov/businesses/who-must-register-a-business/.

New Mexico has no statewide DBA or assumed-name registration. If your LLC will sell food under a different name, that name must be stated in the Articles of Organization. Cities and some counties also charge their own flat annual registration, so ask the local government where you will operate whether one applies.

The order to work in

1. Confirm whether your address falls under NMED or under the Albuquerque or Bernalillo County program.
2. Form your entity with the Secretary of State and obtain your BTIN from TRD.
3. Ask your city or county whether it charges an annual registration or requires a Business License.
4. Get food handler cards for staff who need them, and confirm the exemptions for each role.
5. Request the current fee schedule and ask whether plan review applies, then submit the permit application.
6. In Albuquerque, arrange a commissary agreement if you run a mobile unit, and schedule the pre-opening inspection before you serve the public.

What to confirm before you pay

Several figures in this area are either not settled or depend on your exact location. Confirm them with the agency named below before you budget or submit:

Item	Confirm with	Why it matters
Which agency covers your address	NMED or the local office	Albuquerque and Bernalillo County run their own programs
Plan review fees	NMED	Drafted amendments would add them to the schedule
City food permit and Business License fees	City of Albuquerque Environmental Health Department	Fees are set by the city and can change
Bernalillo County fees and requirements	Bernalillo County	County locations are outside NMED jurisdiction
City or county annual registration	Your local government	Cities and some counties charge their own flat fee
Homemade Food Act eligibility	NMED	Decides whether you need a full permit

Where this page stops

This page covers the permit terms that apply to every food business: which agency issues the permit, the fees, the handler card, and the registration steps that come before the application. Startup steps specific to restaurants and food trucks, including equipment, menus, and location planning, belong in our restaurant and food truck guides. Read those for the operational steps, and use this page for the permit rules.

When to get professional help

A single-location operator with a clear product and a location inside NMED jurisdiction can usually work through this process alone, using the agency websites and direct phone calls. Get professional help if your operation involves a mobile unit that crosses jurisdictions, a home kitchen product that may or may not fit the Homemade Food Act, a multi-location expansion, or a lease that requires you to hold a permit before you open. A qualified attorney can review your entity choice and lease terms, and a CPA can advise on how gross receipts tax applies to your sales model. Get written answers from the permitting agency for anything that affects your costs, because a verbal answer will not protect you if the rules are applied differently later.