New Mexico sales tax rate changes

Tracking state and local sales tax rate changes in New Mexico


New Mexico sales tax changes effective July 1, 2019

Rate changes take effect in the following Nebraska cities on July 1, 2019.

City County New Combined Rate
Maxwell Colfax County 6.8333% 
Clayton Union County 8.1250%

See the New Mexico Department of Taxation and Revenue for additional details.

New Mexico Sales Tax Rate Guide

Sales tax guide for New Mexico 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 changes archive

Numerous local gross receipts tax rate changes are scheduled to take effect in New Mexico on January 1, 2017.

City rate changes

Gross receipts tax rates in the following cities are changing due to the enactment or expiration of local option taxes. Rates listed below are the new total gross receipts tax rate, effective January 1, 2017.

City County New Combined Rate
Bloomfield San Juan County 8.1875%
Columbus Luna County 7.9375%
Cuba Sandoval County 8.1875%
Deming Luna County 7.8750%
Edgewood Bernalillo County 7.6875%
Edgewood Sandoval County 7.0625%
Edgewood Santa Fe County 8.0625%
Lordsburg Hidalgo County 7.5000%
Pueblo of Acoma Catron County 5.6875%
Pueblo of Acoma Cibola County 6.5625%
Pueblo of Acoma Socorro County 6.0000%
Taos and Taos Pueblo Taos County 8.3125%

County rate changes

There is only one county gross receipts tax rate change for January 1, 2017.

  • Luna County (6.875%)

Special district rate changes

The following special district tax rate changes are changing effective January 1, 2017.

  • El Prado Water and Sanitation District (Taos County) (affects businesses located within the water district and the city limits), 8.5625%
  • El Valle de Los Ranchos Water and Sanitation District (Taos County) (affects businesses located within the water district and the city limits), 8.5625%

Gross receipts tax rates dating back to 1999 are available on the New Mexico Tax and Revenue website.


The New Mexico Department of Taxation and Finance has issued a revised gross receipts tax rate schedule for the period July 1, 2016 through December 31, 2016. It includes numerous local gross receipts tax rate changes.

City rate changes

  • Albuquerque (Bernalillo County), 7.3125%
  • Columbus (Luna County), 7.8125%
  • Deming (Luna County), 7.75%
  • Eunice (Lea County), 7.3125%
  • Vaughn (Guadalupe County), 8.25%

County rate changes

  • Luna County, 6.75%

Special district rate changes

  • AISD Property/Nineteen Pueblos of NM (Bernalillo County), 7.3125%
  • Mesa Del Sol TID District (Bernalillo County), 7.3125%
  • Winrock Town Center TID Districts 1 & 2, (Bernalillo County), 7.3125%

Additional information is available through the New Mexico Department of Taxation and Finance.


Gross receipts tax rates are subject to change twice annually in New Mexico, at the start of the year and again on July 1. Changes taking effect on January 1, 2016, are as follows:

Sales tax rate increases

  • Colfax County
    • Maxwell: from 6.2083% to 6.4583%
    • Springer: from 7.1458% to 7.7708%
  • De Baca County
    • Fort Sumner: from 7.625% to 8.000%
    • Remainder of county: from 6.3125% to 6.6875%
  • Eddy County
    • Artesia: from 7.6875% to 7.8125%
    • Carlsbad: from 7.4375% to 7.5625%
    • Hope: from 6.6250% to 6.7500%
    • Loving: from 81250% to 6.9375%
    • Remainder of county: from 5.7500% to 5.8750%
  • Guadalupe County
    • Vaughn: from 7.7500% to 7.8750%
  • Mora County
    • Wagon Mound: from 7.3125% to 7.6875%
    • Remainder of county: from 6.3125% to 6.6875%
  • Otero County
    • Alamogordo: from 7.8750% to 8.0000%
    • Alamogordo Land: from 6.8175% to 6.3125%
    • Cloudcroft: from 7.6250% to 7.7500%
    • Tularosa: from 7.6250% to 7.7500%
    • Remainder of county: from 6.1875% to 6.3125%
  • Sandoval County
    • Jemez Springs: from 6.9375% to 7.3125%
  • San Juan County
    • Farmington: from 7.3750% to 7.6250%
    • Kirtland: from 6.1875% to 6.4375%
  • Valencia County:
    • Rio Communities: from 7.0625% to 7.4375%

Sales tax rate decreases

  • Lincoln County
    • Capitan: from 7.0000% to 6.8125%
    • Carrizozo: from 7.1875% to 7.0000%
    • Corona: from 7.1250% to 6.9375%
    • Ruidoso: from 8.6250% to 8.4375%
    • Ruidoso Downs: from 7.6250% to 7.4375%
    • Remainder of county: 5.6875% to 5.5000%
  • San Juan County
    • Valley Water and Sanitation District (town of Kirtland): from 6.8125% to 6.6875%

New sales tax rates

There is a new tax rate for Bonito Lake-Almogordo, Lincoln County. It is 5.5%

Additional information, including location codes, is available through the New Mexico Department of Taxation and Finance.


Many local gross receipts tax rate changes will take effect in New Mexico on July 1, 2015. New rates will be in effect at least through the end of the year, as rates are only subject to change twice annually in New Mexico: on January 1 and July 1.

The list below includes the rates in effect January 1 – June 30, 2015. Rates taking effect July 1 are in bold.

Bernalillo County: rates are increasing

  • Albuquerque: from 7.000% to 7.1875%
  • AISD Property/Nineteen Pueblos of NM (1): from 7.000% to 7.1875%
  • AISD Property/Nineteen Pueblos of NM (2): from 7.000% to 7.1875%
  • Laguna Pueblo: from 6.0625% to 6.2500%
  • Los Ranchos de Albuquerque: 7.0625% to 7.2500%
  • Mesa Del Sol TID District 1: from 7.000% to 7.1875%
  • Rio Rancho (Bernalillo): from 7.6250% to 7.8125%
  • Sandia Pueblo (1): from 6.0625% to 6.2500%
  • Sandia Pueblo (2): from 6.0625% to 6.2500%
  • State Fairgrounds: from 6.0625% to 6.2500%
  • Upper Petroglyphs TID District 1: from 6.0625% to 6.2500%
  • Upper Petroglyphs TID District 2: from 6.0625% to 6.2500%
  • Upper Petroglyphs TID District 3: from 6.0625% to 6.2500%
  • Upper Petroglyphs TID District 4: from 6.0625% to 6.2500%
  • Upper Petroglyphs TID District 5: from 6.0625% to 6.2500%
  • Upper Petroglyphs TID District 6: from 6.0625% to 6.2500%
  • Upper Petroglyphs TID District 7: from 6.0625% to 6.2500%
  • Upper Petroglyphs TID District 8: from 6.0625% to 6.2500%
  • Upper Petroglyphs TID District 9: from 6.0625% to 6.2500%
  • Village of Tijeras: from 7.4375% to 7.6250%
  • Winrock Town Center TID District 1: from 7.000% to 7.1875%
  • Winrock Town Center TID District 2: from 7.000% to 7.1875%
  • Remainder of County: from 6.0625% to 6.2500%

Catron County: a municipal rate is increasing

  • Reserve: from 7.000% to 7.3750%

Chaves County: rates are increasing

  • Dexter: from 6.9375% to 7.3125%
  • Hagerman: from 7.1250% to 7.5000%
  • Lake Arthur: from 6.4375% to 6.8125%
  • Roswell: from 7.1250% to 7.5000%
  • Remainder of the County: from 6.0625% to 6.4375%

Cibola County: new jurisdictions

  • Pueblo of Zuni (1): 6.5625%
  • Pueblo of Zuni (2): 6.5625%

Dona Ana County: rates are increasing

  • Anthony: from 7.3750% to 7.7500%
  • Downtown TIDD – Las Cruces: from 7.9375% to 8.3125%
  • Hatch: from 7.4375% to 7.8125%
  • Las Cruces: from 7.9375% to 8.3125%
  • Mesilla: from 7.8125% to 8.1875%
  • Sunland Park: from 7.6875% to 8.4375%
  • Remainder of the County: from 6.3750% to 6.7500%

Eddy County: a municipal rate is increasing

  • Artesia: from 7.4375% to 7.6875%

Grant County: a municipal rate is increasing

  • Silver City: 7.7500% to 8.0000%

Luna County: rates are increasing

  • Columbus: from 7.5625% to 7.9375%
  • Deming: from 7.5000% to 7.8750%
  • Remainder of County: from 6.5000% to 6.8750%

McKinley County: new jurisdictions

  • Pueblo of Zuni (1): 6.7500%
  • Pueblo of Zuni (2): 6. 7500%

Roosevelt County: rates are increasing

  • Causey: from 6.7500% to 7.1250%
  • Dora: from 7.0000% to 7.3750%
  • Elida: from 7.6250% to 8.0000%
  • Floyd: from 6.7500% to 7.1250%
  • Portales: from 7.8125% to 8.1875%
  • Remainder of County: from 6.2500% to 6.6250%

San Juan County: new jurisdiction

  • Kirtland: 6.1875%

San Miguel County: rates are increasing

  • Las Vegas: from 8.1458% to 8.3958%
  • Mosquero (San Miguel): from 7.1458% to 7.3958%
  • Pecos: from 7.5208% to 7.7708%
  • Remainder of County: from 6.5833% to 6.8333%

Santa Fe County

  • Edgewood: from 7.8750% to 8.000%
  • Espanola (Santa Fe): from 8.8125% to 8.9375%
  • Espanola/Santa Clara Grant (1): from 8.8125% to 8.9375%
  • Espanola/Santa Clara Grant (2): from 8.8125% to 8.9375%
  • Kewa Peublo (1) – formerly Santo Domingo Pueblo: from 6.8750% to 7.0000%
  • Kewa Peublo (2) – formerly Santo Domingo Pueblo: from 6.8750% to 7.0000%
  • Nambe Pueblo (1): from 6.8750% to 7.0000%
  • Nambe Pueblo (2): from 6.8750% to 7.0000%
  • Pojoaque Pueblo (1): from 6.8750% to 7.0000%
  • Pojoaque Pueblo (2): from 6.8750% to 7.0000%
  • Pueblo de Cochiti (1): from 6.8750% to 7.0000%
  • Pueblo de Cochiti (2): from 6.8750% to 7.0000%
  • Pueblo de San Ildefonso (1): from 6.8750% to 7.0000%
  • Pueblo de San Ildefonso (2): from 6.8750% to 7.0000%
  • Santa Clara Pueblo (1): from 6.8750% to 7.0000%
  • Santa Clara Pueblo (2): from 6.8750% to 7.0000%
  • Santa Fe (city): from 8.1875% to 8.3125%
  • Santa Fe Indian School/Nineteen Pueblos of NM (1): from 8.1875% to 8.3125%
  • Santa Fe Indian School/Nineteen Pueblos of NM (2): from 8.1875% to 8.3125%
  • Pueblo of Tesuque (1): from 6.8750% to 7.0000%
  • Pueblo of Tesuque (2): from 6.8750% to 7.0000%
  • Remainder of County: from 6.8750% to 7.0000%

Sierra County: rates are increasing

  • Elephant Butte: from 7.9375% to 8.1875%
  • Truth or Consequences: from 8.2500% to 8.5000%
  • Truth or Consequences Airport: from 6.6875% to 6.9375%
  • Williamsburg: from 7.9375% to 8.1875%
  • Remainder of the County: from 6.6875% to 6.9375% 

Torrance County: rates are increasing

  • Encino: from 7.0625% to 7.3125%
  • Estancia: from 7.5625% to 7.8125%
  • Moriarty: from 7.4375% to 7.6875%
  • Mountainair: from 7.6875% to 7.9375%
  • Willard: from 7.3125% to 7.5625%
  • Remainder of County: 6.5000% to 6.0625%

Valencia County: select rate changes

  • Los Lunas: from 8.0625% to 8.3125%
  • Remainder of County: from 6.8750% to 6.8750%

My oh my, just look at all those rate changes. New Mexico Taxation and Revenue Department.


The New Mexico Taxation and Revenue Department has published a list of local gross receipts tax rates in effect January 1, 2015 through June 30, 2015. There are numerous rate changes, listed below.

Colfax County

  • Angel Fire: 7.7708%
  • Cimarron: 7.7708%
  • Eagle Nest: 7.5208%
  • Maxwell: 6.2083%
  • Raton: 8.5208%
  • Springer: 7.1458%
  • Remainder of County: 6.0833%

Curry County

  • Clovis: 8.0625%
  • Clovis Airport: 6.1250%
  • Grady: 6.9375%
  • Melrose: 7.7500%
  • Texico: 7.5625%
  • Remainder of County: 6.1250%

Grant County

  • Bayard: 7.6250%
  • Hurley: 7.6250%
  • Santa Clara: 7.6250%
  • Silver City: 7.7500%
  • Remainder of County: 6.5625%

Harding County

  • Mosquero (Harding): 6.9375%
  • Roy: 7.3125%
  • Remainder of County: 6.1250%

Quay County

  • House: 8.0000%
  • Logan: 8.3750%
  • San Jon: 8.3750%
  • Tucumcari: 8.3750%
  • Remainder of County: 6.6875%

San Juan County

  • Aztec: 8.0000%
  • Bloomfield: 7.9375%
  • Farmington: 7.3750%
  • Valley Water and Sanitation District: 6.8125%
  • Remainder of County: 6.5625%

San Miguel County

  • Las Vegas: 8.1458%
  • Mosquero (San Miguel): 7.1458%
  • Pecos: 7.5208%
  • Remainder of County: 6.5833%

Sierra County

  • Elephant Butte: 7.9375%
  • Truth or Consequences: 8.2500%
  • Truth or Consequences Airport: 6.6875%
  • Williamsburg: 7.9375%
  • Remainder of County: 6.6875%

Valencia County

  • Belsen: 8.1875%
  • Bosque Farms: 8.0625%
  • Laguna Pueblo: 6.7500%
  • Los Lunas: 7.9375%
  • Peralta: 7.8125%
  • Rio Communities: 7.0625%
  • Remainder of County: 6.7500%

Finding gross receipt tax rates changes in New Mexico requires a sharp eye and a patient nature. Localities with rate changes are marked with a small, tasteful asterisk and expiring rates are not on the list.


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