1. Businesses
  2. NAICS Codes


When establishing a business, you will be asked to indicate your primary type of business activity.

When registering, choose one of the following industry types based on the category that best describes the business’ primary activity in New Mexico. You may select more than one. If you change your primary business activity, update your CRS account.

  • accommodation, food services, and drinking places;
  • manufacturing;
  • administration and support services and waste management and remediation services;
  • professional, scientific and technical services;
  • mining and oil and gas extraction;
  • agriculture, forestry, fishing and hunting;
  • real estate and leasing of real property;
  • arts, entertainment and resource management;
  • rental and leasing of tangible personal property;
  • construction;
  • retail trade;
  • educational services;
  • transportation and warehousing;
  • finance and insurance;
  • utilities;
  • government;
  • wholesale trade;
  • health care and social assistance, and
  • other services.


Apply for a CRS Identification Number Online
Tax Rates