New Mexico Sales Tax

New Mexico Gross Receipts Tax Guide (2026)

New Mexico has no sales tax at all. It taxes the seller’s gross receipts at 4.875% plus local increments, and that difference changes who owes what.[1]

5 min read • Reviewed by Tax Advisory Team • Verified • Sources: NM TRD & NMSA
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Quick Facts

Sales Tax at a Glance

Tax type
Gross Receipts, not sales [1]
State rate
4.875% [2]
Combined rate range
About 5.1%–8.9% [3]
Legally owed by
The seller [1]
Economic nexus
$100k prior year [4]
Resale document
NTTC, not a resale cert [5]
Sourcing
Destination-based [6]
Services
Broadly taxable [1]
Filing portal
Taxpayer Access Point [7]
Book a Sales Tax Consultation Talk to a Tax Expert

Gross Receipts Tax is not a sales tax with a different name

GRT is imposed on the privilege of doing business in New Mexico, so the legal liability sits with the seller. Passing it to the customer is customary and permitted, but it is a business decision rather than a collection duty.[1]

Seller is the taxpayer Services broadly in scope Deductions, not exemptions NTTCs instead of resale certificates Passing it on is optional Applies even if not itemised
The state rate carries a statutory trigger. The 4.875% rate can revert toward 5.125% in a future fiscal year if state revenue growth falls below the threshold set in statute, with the mechanism running through FY2030. Check the current rate schedule before quoting long-term contracts.[2]
Estimate

New Mexico gross receipts tax calculator

New Mexico · state rate 4.875%
Rates are set per location and change every January and July.
Rate applied–
Estimated sales tax–
Total with tax–

Estimate only. New Mexico republishes its location rate schedule twice a year, so verify the current figure for the delivery address.[3] Talk to CrownGlobe about GRT on services.

Rates & Registration

New Mexico Sales Tax Rates, Nexus & the location code system

How a New Mexico rate is built

State rate4.875%
County incrementVaries by county
Municipal incrementVaries by municipality
Typical urban combinedAbout 7.6%
Statewide rangeAbout 5.1%–8.9%

Each address maps to a location code that determines the combined rate; reporting to the wrong code misroutes local revenue even when the total collected is right.[6]

Who must register

Either trigger applies: economic nexus at $100,000 or more of taxable gross receipts sourced to New Mexico in the previous calendar year, or any physical presence in the state. Marketplace providers report their facilitated sales separately.[4]

Remote sellers use a simplified rate: a seller with no physical presence in New Mexico reports at the state rate plus a single statewide local rate rather than mapping every location code, which materially reduces the compliance burden.[4]

Compliance

Sales Tax Registration and Filing

Registration through the Taxpayer Access Point is free.

How to register

  • Confirm nexus→
  • TAP business registration→
  • CRS identification number→
  • Request NTTCs if buying for resale→
  • File electronically

NTTCs are executed through TAP and must be held by the seller before the deduction is claimed, not produced later during an audit.[5]

Filing & due dates

FrequencyAssigned whenDue
MonthlyStandard assignment25th of next month
QuarterlyLower liability25th after quarter
SemiannualSmallest filers25th after period

Late filing costs 2% of the tax due per month or partial month, capped at 20%, with interest accruing daily from the original due date.[8]

Pricing

Sales Tax & Nexus Pricing

Multi Tax Filing – $50 Per State/Month

ServiceWhat’s Included
Multi-state registrationNexus tracking, permit setup, and state agency coordination.
Monthly filingSales tax returns filed in every registered state.
Exemption & audit supportCertificate handling and notice response.
Get Started with Multi-State Filing
Taxability

Taxable vs. exempt

New Mexico taxes nearly all receipts from selling goods, leasing property and performing services, then narrows the base with statutory deductions rather than exemptions.[1]

Generally taxable receipts

  • Retail sales of goodsNMSA 7-9-4
  • Professional & personal servicesNMSA 7-9-3.5
  • Construction & contractingNMSA 7-9-4
  • Licensing of softwareNMSA 7-9-3.5
  • Leases & rentalsNMSA 7-9-4
  • Digital goods & SaaSReceipts from licence

Deductible or exempt

  • Food at retail food storesNMSA 7-9-92 deduction
  • Certain medical servicesNMSA 7-9-93 deduction
  • Prescription drugsNMSA 7-9-73.2
  • Sales for resaleWith Type 2 NTTC
  • Sales to governmentNMSA 7-9-54
  • Isolated or occasional salesNMSA 7-9-28
Worth flagging: the food deduction applies to sales at a retail food store, not to every sale of food. Restaurant and prepared-food receipts remain fully taxable, and the distinction turns on the seller’s classification rather than the item.[9]
Reference

Glossary of key terms

Gross Receipts Tax
New Mexico’s tax on the privilege of doing business, levied on the seller’s receipts.
NTTC
Nontaxable Transaction Certificate, New Mexico’s equivalent of a resale or exemption certificate.
Location code
The address-level code that determines which combined GRT rate applies to a receipt.
Deduction
A statutory removal of receipts from the taxable base, reported on the return rather than simply omitted.
Compensating tax
New Mexico’s use-tax counterpart, owed by the buyer when GRT was not paid on a purchase.
Taxpayer Access Point
The Taxation and Revenue Department portal used for registration, NTTCs, filing and payment.
FAQ

Sales Tax FAQs

No. New Mexico levies a Gross Receipts Tax instead. It reaches a broader base than a typical sales tax, particularly on services, and the legal liability rests with the seller rather than the buyer.

4.875% at state level. County and municipal increments push combined rates to roughly 5.1% at the low end and about 8.9% at the high end depending on the location code.

The seller is the taxpayer. Most businesses pass the cost to customers as a separate line, which is permitted, but the obligation to remit stays with the seller whether or not it is itemised.

A Nontaxable Transaction Certificate. New Mexico does not use conventional resale certificates. The buyer executes an NTTC through the Taxpayer Access Point and the seller must hold it before claiming the deduction.

$100,000 or more of taxable gross receipts sourced to New Mexico in the previous calendar year. There is no transaction-count alternative.

Broadly yes. Unlike most states, New Mexico starts from the position that receipts from performing services are taxable, and then applies specific statutory deductions such as those for certain medical services.

Verification

Sources & methodology

  1. NM TRD – Gross Receipts Overview
  2. NM TRD – Gross Receipts Tax Rates
  3. NM TRD – GRT Rate Schedule
  4. NM TRD – Out-of-State Businesses
  5. NM TRD – NTTCs
  6. NM TRD – Destination Sourcing
  7. NM TRD – Taxpayer Access Point
  8. NM TRD – Penalty & Interest
  9. NM TRD – Food Deduction
  10. NM TRD – Compensating Tax
  11. NM TRD – Filing Due Dates
  12. NM TRD – Business Registration
  13. NM TRD – Marketplace Providers
  14. NM Statutes – Chapter 7 Article 9
Methodology: Every rate, threshold and deadline is taken from the New Mexico Taxation and Revenue Department or the New Mexico Statutes Annotated directly. New Mexico republishes its location rate schedule each January and July, so this page is reviewed every six months.
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