New Mexico Sales Tax (GRT) Guide: Rate & Rules

New Mexico does not have a conventional sales tax. It levies a Gross Receipts Tax (GRT) on the seller's receipts, with a state rate of 4.875% and local add-ons that push combined rates past 9% in some areas. New Mexico sources sales to the destination.

To find the combined rate for a specific address, use our US sales tax calculator.

Inside city limits, Albuquerque's GRT rate is 7.625%, Santa Fe's GRT rate is 8.1875% and Las Cruces' GRT rate is 8.39% (as of September 2026). Addresses outside city limits pay the county rate shown above.

Rates inside city limits, from Kintsugi's rate table as of September 2026. Official rates: New Mexico TRD GRT location code and rate map.

New Mexico economic nexus applies once your taxable gross receipts from sales into the state exceed $100,000 in the prior calendar year. There is no transaction-count trigger. Physical presence creates nexus immediately.

New Mexico has treated marketplace providers as engaged in business, and subject to gross receipts tax collection, once they have at least $100,000 of taxable gross receipts sourced to New Mexico in the previous calendar year — the same economic-nexus threshold that applies to remote sellers generally — effective July 1, 2019. A qualifying marketplace provider collects gross receipts tax on sales, leases, and licenses it facilitates on behalf of marketplace sellers regardless of whether those sellers independently engage in business in the state. Under NMSA 1978 § 7-9-117, a marketplace seller may deduct from its own gross receipts any amounts already collected and paid by the marketplace provider on its behalf.[8]

New Mexico assigns monthly, quarterly, or semiannual filing based on tax volume. Returns are due the 25th of the month following the reporting period — later than most states' 20th. For the portal, return, and step-by-step, see our guide to filing New Mexico sales tax online.

New Mexico exempts (deducts) food sold at retail grocery stores and prescription drugs from the GRT. Because the GRT applies broadly to services, SaaS is taxable in New Mexico as a service provided to the customer.

New Mexico uses Nontaxable Transaction Certificates (NTTCs) rather than resale certificates; a registered buyer executes an NTTC to the seller through TAP so the seller can deduct those receipts, with Type 2 used for resale [4]. Series 1992 NTTCs do not expire [4].

For the official form, multistate certificate rules and expiry, see the New Mexico resale certificate guide.

Late filing or payment carries a penalty of 2% of the tax due per month, up to a 20% maximum, plus interest from the due date. Our New Mexico filing guide lists late filing penalties, interest, and what to do if you missed a return.

You must file a written protest within 90 days of the mailing date of an assessment [5]. You choose either to protest without paying or to pay and claim a refund, not both [5].

• [1] New Mexico TRD — Gross Receipts Overview (4.875% state, combined)

• [2] New Mexico TRD — FYI-105 (GRT base, services, digital, food deduction)

• [3] New Mexico TRD — Determining Nexus (economic nexus)

• [4] New Mexico TRD — Nontaxable Transaction Certificates (NTTC)

• [5] New Mexico TRD — Protest Office (90-day protest)

• [6] New Mexico TRD — Back-to-School Tax Holiday

• [7] New Mexico TRD — Taxpayer Access Point (registration)

• [8] New Mexico Taxation and Revenue Department — TRD-41413 Gross Receipts Tax Return Instructions

• [9] New Mexico TRD — FYI-200 (GRT reporting location and rate)

Verified July 2026 against New Mexico Taxation and Revenue Department published guidance.

• The New Mexico Sales Tax Exemption: 2026 Business Guide
• What is the Sales Tax on Clothing in New Mexico: A 2026 Guide for Retailers