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New Mexico Gross Receipts Tax Rate Changes July 2012


The state of New Mexico imposes a Gross Receipts Tax instead of a Sales Tax. However, the effect on the consumer is generally the same as if it were a sales tax. The New Mexico State Taxation and Revenue Department states:

New Mexico does not have a sales tax. It has a gross receipts tax instead. This tax is imposed on persons engaged in business in New Mexico. In almost every case, the person engaged in business passes the tax to the consumer either separately stated or as part of the selling price. Only in its effect on the buyer does the gross receipts tax resemble a sales tax. The gross receipts tax rate varies throughout the state from 5.125% to 8.8675% depending on the location of the business.


The following counties and cities are modifying their tax rates effective July 1, 2012:

Village of Tijeras, Bernalillo County – increasing 0.5% from 6.9375% to 7.4375%.

Artesia, Eddy County – increasing .25% from 7.1875% to 7.4375%.

Otero County – increasing .125% with the following new rates applying to these areas:

  • Alamagordo – increasing from 7.5% to 7.625%
  • Cloudcroft – increasing from 7.25% to 7.375%
  • Tularosa – increasing from 7.25% to 7.375%
  • Remainder of county – increasing from 5.8125% to 5.9375%

Taos County – decreasing by 0.5% with the following new rates applying to these areas:

  • El Prado Water and Sanitation District – decreasing from 7.3750% to 6.8750%
  • El Prado Water and Sanitation District (within water district and city limits) – decreasing from 8.4375% to 7.9375%
  • Ell Valle de Los Ranchos Water & Sanitation District – decreasing from 7.3750% to 6.8750%
  • El Valle de Los Ranchos Water & Sanitation District (within water district and city limits) – decreasing from 8.4375% to 7.9375%
  • Picuris Pueblo (1)* and (2)** – decreasing from 7.1250% to 6.6250%
  • Questa – decreasing from 8.1875% to 7.6875%
  • Questa Airport – decreasing from 7.1250% to 6.6250%
  • Red River – decreasing from 8.4375% to 7.9375%
  • Taos (city) – decreasing from 8.1875% to 7.6875%
  • Taos (airport) – decreasing from 7.1250% to 6.6250%
  • Taos Pueblo (1)* and (2)** – decreasing from 7.1250% to 6.6250%
  • Taos/Taos Pueblo (1)* and (2)** – decreasing from 8.1875% to 7.6875%
  • Taos Ski Valley – decreasing from 8.8675% to 8.1875%
  • Remainder of county – decreasing from 7.1250% to 6.6250%

The state of New Mexico has indicated this rate schedule is valid from July 1, 2012 through December 31, 2012.

* Indicates sales to tribal entities or members

**indicates sales to tribal non-members by tribal non-members

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Avalara Author
Susan McLain
Avalara Author Susan McLain
Susan McLain began her career as a technical writer in technology industries such as satellite networking and medical devices. Her skills encompass technical and marketing writing, usability engineering, verification and validation testing and protocol writing, requirements development, business analysis, technical illustration/graphic design and marketing. She has owned her own business providing service to small to medium sized business and in other positions, she has been in project management, documentation and marketing. She is currently the content specialist for Avalara helping to “make sales tax less taxing.”