The agencies state $35,085 in initial fees across 4 of the 9 items; 3 are free; 2 are set by the city, the county or a provider. Rent, build-out and equipment come on top and depend on the space.
How much does it cost to open an ice cream shop in New Mexico?
$35,085 in state fees the agencies state, across 4 of the 9 licenses, permits and registrations; 3 are free; 2 are set by the city, the county or a provider. Rent, build-out and equipment come on top.
What the state publishes for an ice cream shop in New Mexico
Every row checked against its agency’s page; the latest on Oct 21, 2026.
- Stated state fees
- $35,085initial fees across 4 of 9 items
- Free items
- 3no fee as the agency publishes it
- Set elsewhere
- 2by the city, the county or a provider
- Items in all
- 9in the order to get them
Initial fees as each agency states them, summed; renewals are not included. Where a fee depends on size or sales the range is the lowest to the highest stated. Members see each row’s fee, its renewal and the official page.
Set up the business
Item Agency Fee Articles of organization (LLC) New Mexico Secretary of State Premium only Trade name (DBA) None Free Employer Identification Number (EIN) Internal Revenue Service Free Register for tax
Item Agency Fee Business tax registration: gross receipts tax and withholding (Business Tax Identification Number) New Mexico Taxation and Revenue Department Free Municipal business registration Your city or town clerk Premium only Approve the space
Item Agency Fee Zoning approval and certificate of occupancy Your city or county planning and building departments Premium only Get the permits for your kind of business
Item Agency Fee Food establishment permit New Mexico Environment Department Premium only Certified food protection manager and food handler cards New Mexico Environment Department Premium only Before the first hire
Item Agency Fee Unemployment insurance account, new hire reporting and workers’ compensation New Mexico Department of Workforce Solutions Premium only
What comes on top of the fees
The state publishes its fees; the space sets the rest. These work it out from your own numbers.
- Rent the business can carryMonthly sales, or seats and average check, to the base rent that fits a healthy occupancy share.Rent-to-sales calculator
- The real cost of a NNN leaseBase rent plus CAM, property taxes and insurance, each month.NNN lease calculator
- The steps in orderThe same items as a walk-through you tick off, with progress saved to your account.How to open
Fees are shown to members as published. Create an account.
Sources and dates
Secretary of State business services pages and fee schedule; NMSA 53-19-63; Secretary of State business services pages; NMSA 53-19 (LLC names) and 57-3B (trademarks); IRS EIN page; Taxation and Revenue Department business registration pages and Taxpayer Access Point (TAP); NMSA 3-38-3 (municipal business registration); municipal business registration pages; Construction Industries Division permit pages; municipal zoning and building ordinances; 7.6.2 NMAC (Food Service and Food Processing), permit fee section; Environment Department Food Program pages; 7.6.2 NMAC, which adopts the FDA Food Code manager certification requirement and sets the food handler training rule; Department of Workforce Solutions unemployment insurance tax information (2026 taxable wage base); Workers’ Compensation Administration employer pages; NMSA 52-1-6. Fees are as published by each agency on the date checked; cities and counties add their own.