New Mexico sales tax rates updated monthly
Our team of 100+ researchers keeps our database up to date with the latest in rates and taxability rules for each jurisdiction.
Get a quick rate range
New Mexico state sales tax rate range
5.125-9.0625%*Due to varying local sales tax rates, we strongly recommend using our calculator below for the most accurate rates.
Download state rate tables
Get a free download of average rates by ZIP code for each state you select.
If you make sales in multiple states, rate tables can be used to input data into your tax system or maintain as a reference.
Automate calculation
Let Avalara AvaTax calculate rates in real time.
AvaTax gives you street-level precision at the point of sale, without requiring you to look up rates or maintain a database. Because it’s a cloud-based tool, rate updates are pushed to you automatically, based on the latest jurisdiction rules and regulations.
Now that you have your rate, make sales tax returns easier too
Automate returns preparation, online filing, and remittance with Avalara Returns for Small Business
Now that you have your rate, make sales tax returns easier too
Automate returns preparation, online filing, and remittance with Avalara Returns for Small Business.
Improve accuracy with rates based on address
Look up the current rate for a specific address using the same technology that powers the Avalara AvaTax rate calculation engine.
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
Combined Tax Rate
%Location
Jurisdiction Breakdown
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.
Calculate your total amount
See your sales tax rate applied to any item price
Total
Tax Breakdown
How to use this sales tax rate
Determine who's responsible to collect and remit the sales tax amount.
Determine if your product or service is taxable in the responsible party’s jurisdictions.
Apply the sales tax rate shown above to your taxable product or service’s value.
2023 rates for New Mexico cities and counties
If you have too many shipments to look up individually, city and county tables provide rates assessed at local levels.
Note: there can be variations within city and county lines. For more accurate rates, use the sales tax calculator.
Local sales tax rates
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 resources
New Mexico sales tax guide for businesses
Our free, online guide covers multiple aspects of managing New Mexico sales tax compliance, including business registration, collecting sales tax, filing sales tax returns and state nexus obligations.
Total results : 1
New Mexico Sales & Use Tax Guide - Avalara