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Opening a Convenience Store in New Mexico: Licenses & Permits

Fuel tanks, alcohol, tobacco, food service, gross receipts tax, fuel pumps and lottery: who issues each New Mexico license and what it means for your store design.

Updated October 25, 2026

Quick answer

In New Mexico, fuel tanks are regulated by the New Mexico Environment Department (NMED) Petroleum Storage Tank Bureau. Selling alcohol to go needs a retailer's license from the Alcoholic Beverage Control Division. Those licenses are limited by population, so most stores buy an existing one, and the local governing body holds a hearing. Tobacco needs an ABC retailer license. Food plans must be approved 30 days before construction. Businesses register for gross receipts tax with the Taxation and Revenue Department.

New Mexico differs from its neighbors in two ways that matter early: there is no beer-and-wine-only package license, and the alcohol licenses that exist are limited by population. A store that wants to sell alcohol usually has to buy an existing license and go through a local hearing. Below is who issues what, and how each rule shapes the store you design.

Licenses and permits at a glance

Permit or licenseIssued byWhat to know
Storage tank registrationNMED Petroleum Storage Tank BureauNotify 30 days before installation; register within 60 days of first fuel
Retailer's liquor licenseRLD Alcoholic Beverage Control DivisionBeer, wine and spirits to go; limited by population; local hearing
Tobacco retailer licenseRLD Alcoholic Beverage Control DivisionRequired for each location; includes e-cigarettes
Food establishment permitNMED Food Program (city or county in Albuquerque and Bernalillo County)Plans approved 30 days before construction
Gross receipts tax registrationTaxation and Revenue DepartmentNo fee; New Mexico Business Tax ID
Fuel dispensers placed in serviceNM Department of AgricultureOnly registered technicians or NMDA may place devices in service
Lottery retailerNew Mexico LotteryInterest form on the retailer page

Fuel tanks: NMED

The New Mexico Environment Department's Petroleum Storage Tank Bureau oversees all new tank installations and removals under 20.5 NMAC:

  • Notice: give NMED written notice at least 30 days before installing any new underground or aboveground tank system.
  • Registration: register within 60 days of first putting fuel in the tank. Registration takes effect when NMED receives the first annual fee. Certificates expire June 30 and are renewed by July 1.
  • Operators: operator training rules (20.5.104 NMAC) require trained Class A and B operators. Courses come from private providers listed by NMED.
  • Cleanup fund: the Corrective Action Fund, paid for by a fee on wholesale fuel loads, reimburses cleanup. NMED must pre-approve the costs.

Alcohol: a retailer's license

Off-premises alcohol sales in New Mexico need a retailer's license (NMSA 60-6A-2) for alcoholic beverages in unbroken packages. It covers beer, wine and spirits. The beer-and-wine-only licenses in the Liquor Control Act are for restaurants, bed and breakfasts and theaters, all for on-premises drinking.

  • Quota: retailer and dispenser licenses are capped by population (60-6A-18), so a new store usually has to buy and transfer an existing license.
  • Local hearing: licenses are issued only in local option districts. After the ABC director's preliminary approval, the local governing body must hold a public hearing within 45 days, and it may approve or disapprove the new license or transfer (60-6B-4).
  • Gas station limit in one county: since July 1, 2021, in one county defined by population in the statute, a licensee that sells gasoline may sell only beer under 10% alcohol (60-6A-2(C)).

Tobacco and vapor

Under the Tobacco Products Act (NMSA 61-37), you need a retailer license from the ABC Division for each location that sells tobacco products (61-37-7). Tobacco products include e-cigarettes and other electronic nicotine delivery systems. Stores must post an under-21 sign (61-37-17).

Food service: NMED and local agencies

The NMED Environmental Health Bureau's Food Program permits food establishments under 7.6.2 NMAC. NMED doesn't have jurisdiction in Albuquerque (City Environmental Health Department) or Bernalillo County (County Consumer Health Protection), so apply there instead.

Plans must be approved at least 30 calendar days before construction, conversion or certain remodels begin (Food Code 8-201.11, adopted in 7.6.2 NMAC). Amendments adopted on June 8, 2026, and effective October 1, 2026, raise and add fees, including for permit processing and plan review. Check NMED's current fee schedule.

Gross receipts tax, fuel pumps and lottery

  • Gross receipts tax: New Mexico taxes gross receipts rather than sales. Register with the Taxation and Revenue Department through TAP or on Form ACD-31015. There is no fee.
  • Fuel pumps: the New Mexico Department of Agriculture's Standards and Consumer Services Division runs the petroleum standards program. Only devices placed in service by a registered service technician or by NMDA are legal for commercial use, and a placed-in-service report goes to NMDA.
  • Lottery: the New Mexico Lottery Authority takes retailer interest forms on its website.

What this means for your store design

  • Settle the liquor license before you design the store. Whether you can get a license, and at what price, decides whether you need a liquor section, beer cave or cooler wall space for alcohol. It can also tip the buy-or-build decision toward a store that already has a license.
  • Plan for a full liquor department if you get a license. A retailer's license covers spirits, so the layout can include spirits shelving as well as beer and wine coolers.
  • Have food plans ready 30 days before construction. The kitchen, sinks, hood and finishes must be drawn and approved early. See food service build-outs.

Local approvals

Your city or county also controls zoning, building permits, fire inspections and signs, and holds the liquor license hearing. Our construction checklist covers the local steps.

For New Mexico store design, see convenience store design in New Mexico and walk-in cooler services in New Mexico.

Sources

  • New Mexico Environment Department, Petroleum Storage Tank Bureau, and 20.5.102 NMAC.
  • New Mexico Regulation and Licensing Department, Liquor Control Act (NMSA Chapter 60, RLD edition effective July 1, 2025) and Tobacco Products Act (NMSA 61-37).
  • New Mexico Environment Department, Food Program, 7.6.2 NMAC, and EIB 25-32(R) amendments effective October 1, 2026.
  • New Mexico Taxation and Revenue Department, business registration.
  • New Mexico Department of Agriculture, weights and measures licensing and registration.
  • New Mexico Lottery, becoming a retailer.

This page summarizes official sources as of October 2026. It is not legal advice. Fees and rules change, so confirm each one with the agency before you apply.

Frequently asked questions

Can a New Mexico convenience store sell beer and wine only?
The Liquor Control Act doesn't have a beer-and-wine-only license for package sales. Selling alcohol to go needs a retailer's license, which covers beer, wine and spirits. Retailer and dispenser licenses are limited by population, so a new store usually buys and transfers an existing license.
Do I need food plan approval in New Mexico?
Yes. Under 7.6.2 NMAC, plans must be submitted and approved at least 30 calendar days before you build, convert or remodel a food establishment. In Albuquerque and Bernalillo County, the city and county health agencies handle food permits instead of NMED.
Does New Mexico have sales tax?
New Mexico has a gross receipts tax rather than a sales tax. Register with the Taxation and Revenue Department through TAP or on Form ACD-31015 to get a New Mexico Business Tax Identification Number. There is no fee.
How far ahead do I notify NMED before installing fuel tanks?
At least 30 days before installing any new underground or aboveground tank system (20.5.102.202 NMAC). Then register within 60 days of first putting fuel in the tank.

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