New Mexico sales tax

Download New Mexico 2019 sales tax rates by ZIP code

New Mexico state sales tax rate

5.125%
Base state sales tax rate 5.125%
Local rate range 0%-3.9375%
Total rate range* 5.125%-9.0625%

* Due to varying local sales tax rates, we strongly recommend using our New Mexico sales tax calculator to determine the exact sales tax rate for your location.

Avalara > State Sales Tax Rates > New Mexico Sales Tax

New Mexico sales tax details

The New Mexico (NM) state sales tax rate is currently 5.125%. Depending on local municipalities, the total tax rate can be as high as 9.0625%.

New Mexico has a gross receipts tax that is imposed on persons engaged in business in New Mexico. Generally, a business will pass that tax on to the consumer so that it resembles a sales tax. For more details, read the New Mexico Gross Receipts Tax Overview.

Other, local-level tax rates in the state of New Mexico are quite complex compared against local-level tax rates in other states. New Mexico sales tax may also be levied at the city/county/school/transportation and SPD (special purpose district) levels. The combined rates vary from the state rate of 5.125% up to 8.8675% in some areas.

The state’s portion of the gross receipts tax is determined by state law. Changes only occur once a year, usually in July. County commissioners govern a county’s portion of the gross receipts tax and municipal councils govern local municipality portions. The county and municipal changes are usually effective in January or July of each year. New rate schedules are issued twice a year–the department does not send out separate notices when changes occur so the business needs to track and maintain rate changes through research.

New Mexico gross receipts tax is collected on businesses engaged in any of the following: selling property in New Mexico, leasing or licensing property employed in New Mexico, granting a right to use a franchise employed in NM, performing services, or selling research and development services performed outside NM when the product is first used in NM. Anyone who engages in business in New Mexico is required to register with the Taxation and Revenue Department (TRD).

New Mexico Sales Tax Rate Guide

New Mexico sales tax guide for businesses

Our free, online guide covers all aspects of managing New Mexico sales tax compliance. Topics include:

  • Business registration
  • Collecting sales tax
  • Filing sales tax returns
  • State nexus obligations
  • And more!

Visit the guide

New Mexico sales tax calculator

Enter a valid address below and get the sales tax rate for the exact location
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Why can't I just use the ZIP code?

  • There are often multiple sales tax rates per ZIP code, county, and city.
  • ZIP codes often overlap, or become subsets of other ZIP codes, or represent no geographic region at all.
  • ZIP codes aren't stable. In any given year, the USPS makes numerous boundary changes to ZIP code areas.

For the most accurate sales tax rate, use an exact street address.

Your sales tax rate

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Combined Tax Rate

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What do these tax rates mean?

  • The combined tax rate is the total sales tax rate of the jurisdiction for the address you submitted.

  • The jurisdiction breakdown shows the different sales tax rates making up the combined rate.

  • While most taxable products are subject to the combined sales tax rate, some items are taxed differently at state and local levels. Be sure to apply the correct sales tax rate to your sale.

The rates presented are current for the date and time you submitted the address, but may change at any time with new tax legislation.

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How to use this sales tax rate

  1. Determine who's responsible to collect and remit the sales tax amount. 

  2. Determine if your product or service is taxable in the responsible party’s jurisdictions.

  3. Apply the sales tax rate shown above to your taxable product or service’s value.

New Mexico sales tax resources

New Mexico sales tax rate changes

Need to know which sales tax rates in New Mexico are changing? Check out our tax rate change tracker for details.

New Mexico sales tax quick reference guide

This one-page guide to New Mexico sales tax covers collection, filing, and due dates. Think of it as your compliance cheat-sheet.