New Mexico Sales Tax Guide & Nexus Calculator (2026)

New Mexico does not have a traditional sales tax. Like Hawaii, it uses a Gross Receipts Tax (GRT) imposed on the seller’s gross income from business activity. The GRT applies to virtually everything — goods, services, SaaS, and digital products — making New Mexico one of the broadest-base consumption tax states. New Mexico is an SST member.

Quick Reference

Criterion	Detail
State Rate	5% (GRT)
Economic Nexus Threshold	$100,000 gross receipts (rolling 12 months)
Transaction Threshold	None
Digital Goods / SaaS	Taxable
Typical Filing Frequency	Monthly
SST Member	Yes
Registration Portal	tap.state.nm.us

New Mexico GRT — Not a Traditional Sales Tax

New Mexico’s Gross Receipts Tax (GRT) is imposed on the seller’s gross receipts from doing business in New Mexico. Unlike a retail sales tax (where the obligation is the consumer’s), the GRT is legally the seller’s obligation. Most sellers pass it through to customers at checkout.

Key GRT structural features:

• Applies to gross receipts from selling property, services, and licenses in New Mexico
• Broad base: covers goods, services, SaaS, digital products, rentals, and professional services
• The GRT is deducted from the seller’s gross income before New Mexico income tax (it’s a business cost)

For remote sellers, New Mexico enacted economic nexus provisions that bring remote businesses into the GRT system once they cross the $100,000 threshold.

Economic Nexus

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Gross Revenue (USD)

$

Total Transactions (not required)

Enter your trailing 12-month revenue to calculate nexus status.

For informational purposes only · Not legal or tax advice · Consult a licensed tax professional · Rules as of 2026

New Mexico’s economic nexus threshold is $100,000 in gross receipts from New Mexico sources in the prior calendar year. “Gross receipts” includes revenue from all sources — goods, services, and digital products all count.

New Mexico eliminated its 200-transaction alternative threshold before 2025.

Tax Rates

New Mexico’s GRT has a state component and local components:

• State GRT rate: 5%
• Local (county/municipal) rates: 0.125%–3.5625% additional
• Combined rates: typically 6.5%–9.5% depending on location
• Combined in Albuquerque: approximately 7.875%
• Combined in Santa Fe: approximately 8.4375%

New Mexico rates are set by the Taxation and Revenue Department for each county and municipality. The rates change periodically and require current lookup by destination address.

Digital Goods and SaaS

New Mexico taxes digital goods and SaaS under its GRT framework. Because the GRT applies to all gross receipts from selling property or services in New Mexico, there is no digital goods exemption.

Taxable under New Mexico GRT:

• SaaS — taxable; treated as a service provided in New Mexico
• Downloaded software — taxable
• Digital content (streaming, music, ebooks) — taxable
• Professional services delivered remotely — taxable
• Online subscriptions — taxable

The broad GRT base means essentially all revenue streams from New Mexico customers are taxable once you cross the threshold.

Registration

New Mexico is an SST member state. Register through the SSTRS at streamlinedsalestax.org for multi-state coverage including New Mexico.

For New Mexico-only registration:

1. Go to the Taxpayer Access Point (TAP): tap.state.nm.us
2. Create an account and register for a CRS (Combined Reporting System) Identification Number
3. Select GRT as the tax type
4. Provide EIN and business details
5. You will receive a New Mexico CRS ID number

Registration is free.

Foreign Sellers

New Mexico accepts foreign business registrations. A US EIN is required.

Filing Frequency and Deadlines

Annual Tax Liability	Filing Frequency
Less than $1,200	Annual
$1,200–$12,000	Quarterly
More than $12,000	Monthly

Monthly due dates: Returns are due by the 25th of the following month — note New Mexico uses the 25th, not the 20th.

Returns are filed through the New Mexico TAP portal.

Compliance Notes

GRT is the seller’s tax: Like Hawaii’s GET, New Mexico’s GRT is legally owed by the seller. If you fail to collect it from customers, you still owe it. Factor this into pricing.

25th filing deadline: New Mexico uses the 25th of the following month — different from the 20th used by most states.

Broadest-base tax in practice: New Mexico’s GRT applies to services that most sales tax states do not touch. If you provide any professional or digital services into New Mexico, they are taxable.

SST member: Use the SSTRS for multi-state registration covering New Mexico.

Local rate complexity: New Mexico’s combined rates vary by county and city and change frequently. Use a rate API for accurate destination-based lookups.

Related Guides

• US Sales Tax Overview
• State Sales Tax Index — All 50 States
• Stripe Tax for Digital Goods and SaaS
• Foreign Sellers Guide to US Sales Tax
• US Sales Tax Compliance Checklist