Tattoo / Piercing Permits & Licenses in Santa Fe, NM

Individual practitioners must complete bloodborne pathogen training (16 hours initial, 8 hours renewal), pass exam, and submit proof of training. Applies to tattooing only.

Required for all LLCs. Online filing via Business Services portal. Annual reporting separate (see below).

Required for all LLCs regardless of industry. File online via sos.nm.gov portal.

Individual practitioners must complete bloodborne pathogen training (16 hours initial, 8 hours renewal), pass exam, and submit proof of training. Separate from tattoo license.

Required for tattoo/piercing studios. Must have licensed artists on staff, approved plans, and comply with sanitation standards (NMAC 7.5.2). Local health permits may also apply.

Required if business uses DBA. Renew every 5 years for $12. File online.

All businesses providing tattoo and/or piercing services in New Mexico must register for Gross Receipts Tax (GRT), which applies to most services. GRT rates vary by jurisdiction (state, county, city). Tattoo and piercing services are subject to GRT as a service business.

Required if the LLC hires employees. Employers must withhold state income tax from employee wages and remit it to NM Taxation and Revenue. Registration is done via Form AGR-1 or online through Taxpayer Access Point (TAP).

All employers in New Mexico must register with the Department of Workforce Solutions and pay unemployment insurance (UI) taxes. New employers are assigned a standard rate until an experience rating is established.

Most cities and counties in New Mexico require a local business license or privilege tax. For example, Albuquerque requires a Business License from the City Auditor’s Office. Requirements and fees vary by jurisdiction. Tattoo and piercing studios may be subject to additional zoning or health regulations at the local level.

New Mexico does not impose a corporate income tax on LLCs. Instead, income passes through to members who report it on personal returns. However, the LLC must ensure members comply with state personal income tax (4.7% to 4.9% marginal rates). No separate state entity income tax filing is required for the LLC itself.

Required by the IRS for tax reporting. Even single-member LLCs may need an EIN to open a bank account or hire contractors. Obtained online via IRS EIN application.

Owners of a single-member LLC are subject to federal self-employment tax and must file Schedule C with Form 1040. Multi-member LLCs file Form 1065, and members receive Schedule K-1.

While not a tax, tattoo and piercing studios must register as medical waste generators with NM Environment Department and use licensed disposal services. Required under NM Administrative Code 20.15.3. This is a critical compliance item specific to this industry.

Required for all tattoo and piercing studios. Must comply with NM Administrative Code 7.2.12, including use of sterilized equipment, single-use needles, and proper waste handling. Inspections may be conducted unannounced.

Required for all businesses operating within Albuquerque city limits. Tattoo/piercing studios must also comply with health permits.

Applies to businesses in unincorporated areas; cities like Albuquerque have their own requirements.

Tattoo/piercing studios typically allowed in C-1/C-2 commercial zones per Albuquerque Code of Ordinances §14-3-3-4. Must verify specific parcel zoning.

Specific to tattoo/piercing studios. Requires facility plan review, operator certification, and annual inspections per Albuquerque Health Code 8-3.

Required for any structural changes. Submit plans showing compliance with plumbing/ventilation for body art facilities.

Regulated by Albuquerque Code of Ordinances Chapter 14, Article 5, Part 4. Freestanding signs limited in commercial zones.

Must meet NFPA standards for assembly occupancy. Annual re-inspection may be required.

Tattoo studios typically low-risk but verify based on size per International Fire Code as adopted.

All body art establishments (tattoo and piercing studios) must obtain and renew an annual permit from the NMED. The application and renewal are due by December 31 each year. This includes compliance with infection control standards under 20.6.4 NMAC.

Each body art practitioner must complete an infection control course approved by NMED every 3 years. The initial certification is required before licensure; renewal is triennial. Proof must be kept on file at the establishment.

NMED or local public health authorities conduct routine inspections of body art establishments at least once per year to ensure compliance with infection control, waste disposal, and sterilization standards under 20.6.4 NMAC.

The New Mexico Fire Marshal or local fire department conducts periodic fire safety inspections to ensure compliance with the State Fire Code. Frequency depends on occupancy classification and local enforcement policies.

Home occupations prohibited for tattoo/piercing due to health/safety codes; commercial zoning required.

Required for all employers with one or more employees in New Mexico, including part-time and full-time workers. Sole proprietors without employees are exempt but may elect coverage. Tattoo/piercing studios with employees must carry coverage.

Not explicitly required by New Mexico state law for tattoo/piercing businesses, but strongly recommended and often required by landlords, local jurisdictions, or as a condition of leasing commercial space. Some municipalities may include it in local licensing requirements.

Not legally mandated by New Mexico state or federal agencies. However, highly recommended for tattoo and piercing studios due to risk of claims related to infections, allergic reactions, or dissatisfaction with work. Not a regulatory requirement.

A $5,000 surety bond is required for all Body Art Establishments (including tattoo and piercing studios) licensed by the NM Board of Barbers and Body Art. This bond ensures compliance with state regulations. Effective per Body Art Rules (13.5.2 NMAC).

Required for any vehicle owned by the LLC and used for business purposes. Minimum liability coverage: $25,000 bodily injury per person, $50,000 per accident, $10,000 property damage. Applies to all businesses operating vehicles in NM.

Not mandated by New Mexico law. However, if the business sells physical products (e.g., aftercare ointments, merchandise), this coverage is strongly recommended to protect against claims of defective or harmful products. No state regulatory requirement exists.

Only required if the tattoo/piercing studio holds an alcohol license (e.g., for a bar or lounge area). Most tattoo studios do not serve alcohol, so this does not typically apply. Mandated for businesses with alcohol permits under NMSA 1978, Chapter 60, Article 7.

Must be OSHA-compliant training; valid for one year; renewal required annually.

Even single-member LLCs without employees may need an EIN if they choose to be taxed as a corporation or open a business bank account. Application is free via IRS Form SS-4.

A single-member LLC is disregarded for federal tax purposes and reports income on Schedule C. Multi-member LLCs are treated as partnerships and must file Form 1065. All owners must pay self-employment tax on net earnings via Schedule SE.

Tattoo and piercing artists are exposed to bloodborne pathogens. Employers must implement an Exposure Control Plan, provide PPE, offer hepatitis B vaccination, and ensure proper disposal of contaminated sharps. OSHA Form 300 (injury log) must be maintained if 10+ employees.

Employers must maintain Safety Data Sheets (SDS), label chemical containers, and train employees on chemical hazards. Common in tattoo studios using sterilizing agents like glutaraldehyde or bleach solutions.

Tattoo and piercing studios are public accommodations. Must ensure physical access (ramps, door widths), accessible restrooms if provided, and policy modifications (e.g., service animals). New construction or alterations must follow ADA Standards for Accessible Design.

Most tattoo/piercing studios do not use mercury devices. However, if present, must follow storage, labeling, and disposal rules under 40 CFR Part 273. Commonly not applicable unless legacy equipment is used.

All businesses collecting receipts in New Mexico must register for GRT and file returns. Most small businesses file quarterly (due on the 25th day of the month following the reporting period). High-volume businesses may be required to file monthly. First return due date depends on registration date.

LLC owners must make quarterly estimated tax payments for federal income and self-employment taxes if they expect to earn a profit. Due dates are April 15, June 15, September 15, and January 15 of the following year.

Businesses with employees must withhold New Mexico income tax and file periodic returns (Form W-2PR). Filing frequency (monthly or quarterly) is determined by the amount withheld. Registration required via Taxpayer Access Point (TAP).

Employers must file Form 941 quarterly to report federal income tax, Social Security, and Medicare taxes withheld from employee wages. Due dates are April 30, July 31, October 31, and January 31.

Businesses with over 10 employees or in designated industries must maintain OSHA Form 300 (Log of Work-Related Injuries) and post Form 300A from February 1 to April 30 annually. Records must be kept for 5 years.

Employers must maintain a written Exposure Control Plan and review it annually. Includes documentation of needlestick prevention, training, and vaccination availability. Required under 29 CFR 1910.1030.

The current NMED-issued Body Art Establishment Permit must be visibly displayed at the entrance or main waiting area of the studio.

Employers in New Mexico must display current labor law posters, including Minimum Wage, Workers’ Compensation, and Equal Employment Opportunity. Available for free download from DWS website.

Employers must display federal posters including the Employee Polygraph Protection Act, Family and Medical Leave Act (if applicable), and Equal Employment Opportunity. Posters available at dol.gov.

All body art establishments must retain client consent forms, sterilization logs, and equipment maintenance records for at least 3 years. Required under 20.6.4.9 NMAC.

All advertising must be truthful and not misleading. Claims about aftercare, infection rates, or artist qualifications must be substantiated. Required disclosures for endorsements, social media promotions, and pricing (e.g., “starting at”).

Form I-9 must be completed for every employee, regardless of citizenship. Employers must verify identity and work authorization using acceptable documents. E-Verify is not federally required unless in a participating state or federal contractor.

Requires payment of federal minimum wage ($7.25/hr), overtime (1.5x regular rate after 40 hrs/week), and proper recordkeeping. Independent contractor classification must meet FLSA criteria to avoid misclassification penalties.

FDA regulates tattoo inks as cosmetics. While not pre-approved, inks must not be adulterated or misbranded. Studios must use inks from reputable suppliers and avoid unapproved color additives. FDA monitors adverse events and may take action if safety issues arise.

Tattoo needles and permanent makeup devices are Class I medical devices. Must be registered with FDA, comply with general controls (labeling, registration), and be used as intended. Most commercially available devices are already FDA-cleared.

Requires eligible employees to receive up to 12 weeks of unpaid, job-protected leave for qualifying medical/family reasons. Most small tattoo studios do not meet the 50-employee threshold.

All businesses operating in New Mexico must register with the Secretary of State. LLCs file an Annual Report with a $25 fee. Failure to file may result in administrative dissolution.

Tattoo and piercing studios are classified under risk class 9102 (Personal Care Services). Must carry workers’ comp insurance for employees. Independent contractors do not count.

Cities like Albuquerque, Santa Fe, and Las Cruces require annual business licenses and health inspections for tattoo/piercing studios. Contact local government for specific rules.

All LLCs formed or registered in New Mexico must file an annual report with the Secretary of State. The due date is the last day of the month in which the LLC was originally formed. Example: If formed on March 15, the report is due March 31 annually.

New Mexico requires businesses to keep tax records (GRT, withholding) for at least 4 years from the due date of the return. Federal IRS also recommends 3–7 years depending on type.

Many municipalities in New Mexico (e.g., Albuquerque, Santa Fe, Las Cruces) require an annual local business license. Fees and deadlines vary. Check with local clerk or development services office.