How to File New Mexico Sales Tax Online in 2026

New Mexico does not have a sales tax. It has a gross receipts tax (GRT), which is imposed on businesses and is what most people mean when they search for New Mexico sales tax. GRT is filed online in the Taxpayer Access Point (TAP), the Taxation and Revenue Department's portal, on the Gross Receipts Tax Return (Form TRD-41413). Each return is due on or before the 25th of the month after the end of the reporting period, whether you file monthly, quarterly, or semiannually.

This guide covers what GRT is and who has to file, how often, how to file in TAP, how to choose the right location code, how to report no activity, how to amend a return, how to pay, and what late filing costs. You may also see the older name CRS-1. The Department's site says paper filers used the CRS-1 form for returns due July 25, 2021, and the current return is Form TRD-41413.

This article is educational information, not tax advice. Filing rules, thresholds, and penalties can change, so confirm current requirements with the New Mexico Taxation and Revenue Department before you file.

New Mexico sales tax filing at a glance

• Who administers it: New Mexico Taxation and Revenue Department.
• What the tax is called: Gross receipts tax (GRT), imposed on the business. A business often passes it on to the buyer, and if it does, the tax must be separately stated on the invoice.
• Online portal: Taxpayer Access Point (TAP), at tap.state.nm.us. Filing is free.
• Return: Gross Receipts Tax Return, Form TRD-41413. Older materials call the paper return the CRS-1.
• Filing frequency: Monthly, quarterly, or semiannually, shown on your registration certificate.
• Due dates: On or before the 25th of the month following the end of the period. A due date on a weekend or a legal, state, or national holiday moves to the next business day.
• Zero returns: File the return even with no receipts. The Department imposes a minimum $5 penalty for failure to file even if no tax is due.
• Payment: Electronic check, credit card (convenience fee), or paper check or money order.
• Electronic filing mandate: Required if your average monthly GRT liability was $1,000 or more in the preceding calendar year.
• Economic nexus: At least $100,000 of taxable gross receipts sourced to New Mexico in the previous calendar year, for sellers without a physical presence.

Who has to file, and how often

If you are engaged in business in New Mexico, you must file a return and pay GRT for the privilege of doing business in the state. The Department says gross receipts come from selling property in New Mexico, leasing or licensing property employed in the state, granting a right to use a franchise employed in the state, and performing services in New Mexico, as well as performing services outside New Mexico when the product is initially used in the state. Services are within the scope of GRT, which is one reason it differs from a typical sales tax. Our New Mexico sales tax guide covers registration and rates in more detail, and our post on New Mexico sales tax exemptions explains deductions and non-taxable transaction certificates.

Remote sellers are covered too. The Department says a business without a physical presence in New Mexico, including a marketplace provider, is subject to GRT if it has at least $100,000 of taxable gross receipts sourced to New Mexico in the previous calendar year. Taxable gross receipts do not include receipts eligible for an exemption or deduction. Marketplace providers are also responsible for amounts they collect on behalf of marketplace sellers.

Your filing frequency is monthly, quarterly, or semiannual, and you can find it on the registration certificate the Department sends you. The Department does not publish the assignment thresholds in the return instructions, so confirm the frequency on your own account. Due dates by filing status:

Seasonal, temporary, and special event filers use the monthly filing status, and that status lets a business that does not operate regularly in New Mexico file a single return for the period it did business here.

Before you start: get into TAP

You need a New Mexico Business Tax Identification Number (NMBTIN) before you can file, and the Department says it cannot accept a return without a valid identification number. Our sales tax permit overview explains registration in general. To file, you log on or create a TAP account at tap.state.nm.us. If an accountant or another third party files for you, you can give them third-party access to your account.

Before filing, gather your gross receipts for the period, broken out by location, plus any deductions you claim and the documents that support them. Deductions must be supported by a non-taxable transaction certificate (NTTC), alternative evidence, statute, or regulation. For sales for resale, see our New Mexico resale certificate guide for what to collect from buyers.

Step-by-step: filing a New Mexico return in TAP

1. Log on to TAP at tap.state.nm.us.
2. Select Gross Receipts Tax (GRT).
3. In the Return panel, select File Now. TAP lets you start a return as of the first day of the filing period, and you must acknowledge that the period has not ended yet.
4. Report gross receipts by location. Enter the municipality or county, its location code, and the gross receipts excluding tax. Report deductions and any special rate codes on their own lines where the instructions require it.
5. Add credits. Business-related tax credits are claimed on Schedule CR.
6. Check the Signature box and click Submit. Select OK in the confirmation box.
7. Print the confirmation page and a copy of the return for your records, and pay when TAP offers the payment option. Do not also mail a paper copy of a return you filed online.

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Location codes and rate pitfalls

New Mexico's GRT rate is not a single statewide number. The Department explains that the total rate combines the rates imposed by the state, counties, and municipalities, and that receipts are reported by municipality or county and location code. The rate depends on where you report the sale.

• Destination-based sourcing: Since July 1, 2021, gross receipts have generally been reported under the location code where the customer is located, with exceptions such as construction, real estate sales, and utilities. Before that date, sourcing was origin-based.
• Exceptions to the general rule: Professional services, leases of tangible personal property, franchises, and construction have their own reporting-location rules in the return instructions and in FYI-200.
• Out-of-state codes: When you report for an out-of-state location, for a professional service or for shipping goods out of state, the instructions provide special out-of-state location codes.
• Tribal locations: Business with tribal non-members on tribal territory is reported under the tribal location of the sale or delivery.
• Rate changes: Starting July 1, 2025, rates change only in July, unless a special situation such as a natural disaster lets a county or municipality change its rate in January.

Look up the code and rate for each location in the Department's Gross Receipts Location Code and Tax Rate Map rather than reusing one rate. Our New Mexico sales tax calculator shows current rates by location.

Due dates and the weekend rule

Each return is due on or before the 25th of the month following the end of the period. If the date falls on a weekend or a legal, state, or national holiday, the return and payment due date is extended to the next business day. You can see the dates alongside other states on our New Mexico sales tax due dates page. There is no penalty for reporting and paying early.

For paper returns, a return mailed with a U.S. Postal Service postmark on or before the due date is timely. A return filed in TAP is due by the same date.

Filing a zero return

File a return for every period even if you had no receipts. The Department's return instructions say the minimum $5 penalty is also imposed for failure to file the return even if no tax is due. The instructions do not describe a separate zero-return process, so follow the same steps in TAP and report zero, and confirm the details on your own account with the Department's call center if you are unsure.

Amending a return

Any change to New Mexico gross receipts, exemptions, deductions, or credits requires an amended Form TRD-41413. Mark the amended box clearly. File it as if it were an original return, with every required form, and do not enter only the supplemental amounts, because the amended return overrides all the information on your original return. If the amendment results in an overpayment, you must also submit Form RPD-41071, Application for Tax Refund, with supporting documentation. Because RPD-41071 and its attachments cannot be submitted electronically, the Department says to mail them separately.

Payment methods

• Electronic check: No additional charge. It authorizes the Department to debit your checking account in the amount and on the date you specify.
• Credit card: Visa, MasterCard, or American Express, with a convenience fee. The Department's e-file page states the fee as 2.40% of the transaction, so confirm the current fee in TAP.
• Check or money order: Payable to New Mexico Taxation and Revenue Department, mailed with the GRT-PV payment voucher. Write your NMBTIN, GRT-PV, and the filing period on it.
• Electronic payment requirement: If your average monthly GRT liability was $1,000 or more in the preceding calendar year, you must file and remit electronically. ACH debit, ACH credit, and credit card are the accepted electronic methods listed in the instructions.

You can file the return and pay at different times, but different penalty and interest may apply if you miss the return due date.

Penalties and interest for late filing or payment

If you file late and owe tax, or do not pay the tax when due, the negligence penalty is 2% of the tax due for each month or part of a month, up to a maximum of 20%. The return instructions add a minimum penalty of $5. The Department's penalty and interest page describes the same 2% and 20% figures.

Interest accrues daily on tax not paid by the due date, at the rate set for individual income tax purposes by the Internal Revenue Code, which changes quarterly. The Department's table lists 7% annually (0.019178082% daily) for July 1 through December 31, 2026. The Department says interest cannot be waived by law, and that penalty and interest stop accruing when you pay the principal tax.

A check that a financial institution does not pay is not payment, and a $20 returned check penalty applies in addition to other penalties. Note that the Department's penalty and interest page sits in its individuals section and describes late filing and payment generally, while the GRT return instructions apply the same penalty to gross receipts tax.

Common mistakes to avoid

• Looking for a sales tax return. New Mexico taxes gross receipts, including many services, and the return is Form TRD-41413.
• Using one rate for every sale. Rates combine state, county, and municipal rates, and sourcing is generally by customer location.
• Skipping zero returns. A return is needed for every period.
• Claiming a deduction without support. Deductions need an NTTC, alternative evidence, statute, or regulation, and business expenses are not deductible.
• Entering only the difference on an amended return. The amended return replaces the original.
• Mailing a paper copy of a return filed in TAP. The duplicate slows processing.
• Ignoring the e-file mandate. An average monthly liability of $1,000 or more in the prior calendar year requires electronic filing and payment.

If you receive a sales tax notice

A missed or late return often leads to a letter. Our New Mexico sales tax notices guide explains what notices from the New Mexico Taxation and Revenue Department mean, why businesses usually receive them, and what to do next. It also points to how to ask for penalty relief where the state publishes a process. Check the date on the notice, match it to your filing period, and follow the instructions on the notice itself.

More state filing guides

Filing in more than one state? These step-by-step guides cover the portals, due dates, and penalties in other states. See them all in our state-by-state guide to filing sales tax online.

• How to file Texas sales tax online
• How to file Arizona sales tax online
• How to file Colorado sales tax online

Let Kintsugi file for you

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Frequently asked questions

Does New Mexico have a sales tax?

No. New Mexico imposes a gross receipts tax on businesses. A business may pass it on to the buyer, and if it does, the tax must be separately stated on the invoice.

What form do I use to file New Mexico gross receipts tax?

Form TRD-41413, the Gross Receipts Tax Return, filed in TAP. Older materials refer to the paper return as the CRS-1.

When is New Mexico gross receipts tax due?

On or before the 25th of the month after the end of your reporting period, whether you file monthly, quarterly, or semiannually. If the 25th falls on a weekend or holiday, the due date is the next business day.

Do I have to file if I had no receipts?

Yes. The Department imposes a minimum $5 penalty for failure to file even if no tax is due.

What is the economic nexus threshold in New Mexico?

For sellers without a physical presence, at least $100,000 of taxable gross receipts sourced to New Mexico in the previous calendar year.

What if I miss the deadline?

File and pay as soon as possible. The penalty is 2% of the tax due per month or partial month, up to 20%, with a $5 minimum, plus daily interest that cannot be waived.

Sources

Checked September 29, 2026.

• New Mexico Taxation and Revenue Department, Gross Receipts Tax overview
• New Mexico Taxation and Revenue Department, Form TRD-41413 instructions, Gross Receipts Tax Return (Rev. 07/01/2025)
• New Mexico Taxation and Revenue Department, Who must file
• New Mexico Taxation and Revenue Department, Determining nexus
• New Mexico Taxation and Revenue Department, Gross Receipts Tax e-filing and e-pay
• New Mexico Taxation and Revenue Department, Penalty and interest rates
• New Mexico Taxation and Revenue Department, Return form for the period ending June 30, 2021
• New Mexico Taxation and Revenue Department, Taxpayer Access Point (TAP)