What is the New Mexico gross receipts tax rate?
The state gross receipts tax rate is 4.875%, in force since July 1, 2023. Cities and counties add their own rates, so the combined rate depends on the delivery address and commonly falls between 5% and 9%. The tax is owed by the seller on its receipts, and sellers normally pass it on to customers. It applies to most services as well as goods, which is broader than a typical sales tax.
When does an online seller have to collect in New Mexico?
A seller with a physical presence in New Mexico must register whatever its sales. A seller with none is treated as doing business in New Mexico if its taxable gross receipts from the state were $100,000 or more in the previous calendar year. There is no transaction-count test, and the current year is not used: pass $100,000 during 2026, and the obligation begins on January 1, 2027.
How nexus works in general is covered in physical vs economic nexus and economic nexus explained.
What if you sell on Amazon, eBay or Etsy?
New Mexico requires marketplace facilitators to pay gross receipts tax on the sales they facilitate, so you do not charge it on those orders. Your own website and other direct channels remain your responsibility. See marketplace facilitator laws.
How do you register?
Register online through the Taxpayer Access Point, the Taxation and Revenue Department's portal, for a business tax identification number. There is no fee.
What are the steps once you have nexus?
Confirm nexus
Check your presence and your sales into New Mexico against its threshold.
Register before collecting
With the New Mexico tax agency, as set out above.
Set up your store
Charge the correct combined rate for each delivery address and product.
File and pay
On the schedule New Mexico assigns, including zero returns where required.
How are returns filed?
Gross receipts tax returns are filed through the Taxpayer Access Point and are due by the 25th of the month after the period. Most sellers file monthly; the smallest can file quarterly or twice a year. Receipts are reported by location code, which identifies the city or county of delivery.
See how to file a sales tax return.
How are marketplace sales treated?
A marketplace that meets the threshold pays the gross receipts tax on the sales it facilitates. A seller that is registered in New Mexico still reports those receipts, then deducts them, provided the marketplace is paying the tax on them. Keep the marketplace's statements to support the deduction.
Does the tax apply to services and digital products?
Usually, yes. New Mexico's tax applies to the receipts of most businesses, including many services and digital products that other states do not tax, sourced to where the customer receives them. A consultant or software business with New Mexico customers can pass the $100,000 threshold without selling any goods. See sales tax on services.
What else should sellers know?
- Sellers outside the US: the same rules apply wherever the business is based. See selling on Amazon US as a non-resident.
- Late registration: tax you should have collected becomes your own debt. See voluntary disclosure agreements and collected but not remitted.
- Records: keep sales by delivery address, tax collected and any certificates. See exemption certificates and sales tax audits.
- Stopping: returns stay due until the account is closed. See filing frequency and cancelling a sales tax permit.
- Store settings: switch on collection only once you are registered. See Shopify sales tax setup.
Selling into New Mexico?
We check whether you have New Mexico nexus, register you, and file your New Mexico sales tax returns.
Questions people ask
Does New Mexico have a sales tax?
No. It has a gross receipts tax on the seller, usually passed on to customers.
What is the New Mexico economic nexus threshold?
$100,000 or more of taxable gross receipts from New Mexico in the previous calendar year.
What is the New Mexico gross receipts tax rate?
4.875% at state level, plus city and county rates.
When are New Mexico gross receipts tax returns due?
By the 25th of the month after the period.
Sources
Every fee, date and rule on this page was taken from these official and primary sources.
- New Mexico Taxation and Revenue Department: Gross receipts tax
- Supreme Court of the United States: South Dakota v. Wayfair, Inc., 585 U.S. 162 (2018)
- Streamlined Sales Tax Governing Board: Marketplace facilitator state guidance
Rules and fees change. If you are reading this long after October 2, 2026, confirm the figures with the source before you rely on them.
Related guides
More in State sales tax
This guide is general information. It is not tax or legal advice for your situation.