Las Vegas Sales Tax Guide 2025 (New Mexico)

Navigating the streamlined sales tax program and ensuring proper sales tax registration in Las Vegas, New Mexico, can be challenging for businesses of all sizes. Understanding the local regulations, New Mexico sales tax rates, and filing requirements is critical to staying compliant and avoiding penalties. At Kintsugi, we simplify sales tax compliance for businesses through seamless integrations, helping you focus on growth without the headache of managing complex tax rules. In this guide, we'll break down everything you need to know about sales tax in Las Vegas for 2025.

Sales Tax Rate Las Vegas (New Mexico)

As of 2025, Las Vegas, New Mexico, imposes a Gross Receipts Tax (GRT) of 8.15% on most goods and services. This rate comprises the state GRT of 4.88% and the city GRT of 3.27%. Historically, New Mexico replaced its traditional sales tax with the Gross Receipts Tax in 1966 to broaden the tax base.

Jurisdiction	Sales tax rate
State Tax	4.88%
County Tax	0.00%
City Tax	3.27%
Special Tax	0.00%
Combined Tax	8.15%

(Note: Sales tax rates are subject to change. Check the New Mexico Department of Revenue’s website for the latest updates.)

Sales Tax Calculator Las Vegas NM

As a business owner in Las Vegas, New Mexico, understanding the sales tax registration process, physical nexus, consumer use tax, and how to correctly calculate and collect sales tax—officially called Gross Receipts Tax (GRT)—including any applicable fees, is crucial for compliance and accurate pricing. Unlike traditional sales tax, GRT is imposed on businesses but can be passed on to customers.

Step 1: Know the Gross Receipts Tax Rate in Las Vegas, NM

The current Gross Receipts Tax (GRT) rate in Las Vegas, NM, is 8.1458%.

This consists of:

• State GRT: 4.875%
• City & County GRT: 3.2708%

The rate may change, so check the New Mexico Taxation & Revenue Department (TRD) website (here) for updates.

Step 2: Determine If Your Sale is Taxable

Unlike traditional sales tax, New Mexico's GRT applies to both goods and many services:

• Taxable Items: retail goods (electronics, furniture, clothing, etc.), Professional services (legal, accounting, repairs), and restaurant food and beverages
• Exempt Items: prescription medications, some groceries, and certain non-profit and government transactions.

If you're unsure whether your sale is subject to GRT, check the New Mexico Gross Receipts Tax Guide (here).

Step 3: Calculate Gross Receipts Tax on a Product

If you own an electronics store and sell a laptop for $1,000, here’s how to calculate the tax:

1. Multiply the item price by the GRT rate: 1,000 × 8.1458% = 81.46
2. Total Price to Charge the Customer: 1,000 + 81.46 = 1,081.46

Final Price: $1,081.46

Final Tips for Las Vegas, NM, Business Owners

• Use the correct GRT rate: 8.1458% applies to most taxable sales in Las Vegas, NM.
• Confirm tax-exempt items: Some groceries, medical services, and non-profit transactions are not taxable.
• File taxes on time: New Mexico requires monthly, quarterly, or annual GRT filings based on your revenue.
• Use automation: POS systems like QuickBooks, Square, or Xero can help calculate and track GRT.

FAQ on Sales Tax in Las Vegas NM

What is the Sales Tax in Las Vegas?

In Las Vegas, New Mexico, there is no traditional sales tax; instead, businesses pay a Gross Receipts Tax (GRT), which they can pass on to customers.

How much is Sales Tax in Las Vegas?

The Gross Receipts Tax (GRT) rate in Las Vegas, NM, is 8.1458%, which includes the state rate of 4.875% and local rates totaling 3.2708%.

What is the Las Vegas Sales Tax Rate?

Since New Mexico does not have a traditional sales tax, businesses in Las Vegas, NM, must apply the 8.1458% Gross Receipts Tax (GRT) to taxable sales and services.

Las Vegas Sales Tax Filing Steps