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New Mexico does not have a sales tax. It has a gross receipts tax, a tax on the seller's total receipts from doing business in the state. Most businesses pass it through to customers, so it looks like a sales tax on a receipt, but the legal duty sits with the business.
The combined rate is the state rate of 4.875 percent plus county and municipal increments that depend on your business location. Rates are set by location code and range from about 4.875 to 9.4375 percent across the state under the current schedule.
No. Sales tax is owed by the buyer and collected by the seller. GRT is owed by the seller on gross receipts, whether or not it is passed on. That difference matters for pricing, invoicing, and services sold to out-of-state customers.
Once a year now. Since July 1, 2025, local rate changes take effect only on July 1, so each schedule runs a full year (before that, rates could also change on January 1). The Taxation and Revenue Department publishes the new schedule before each period, and we update this tool on the same cycle. The current schedule runs July 1, 2026 through June 30, 2027.
Generally the rate for the location where goods are delivered or services are performed. A Silver City shop uses the Silver City rate. Businesses in unincorporated areas use the county's remainder rate. Confirm your location code with the Taxation and Revenue Department when you register.
Often yes. New Mexico taxes many services performed in the state, and out-of-state sellers above a receipts threshold also have obligations. The rules have exceptions, so check the department's guidance or a tax professional for your case.