| State of New Mexico | 4.875% |
| Grant County increment | 1.4375% |
| Silver City municipal increment | 1.80% |
| Combined rate | 8.1125% |
Source: New Mexico Taxation and Revenue Department GRT rate schedule. Rates effective July 1, 2026 through June 30, 2027. Combined rates are as published; where a split is shown, the county and municipal parts are derived from the county's unincorporated-area rate. Local rates change each July 1. This lookup is general information, not tax advice.
The Taxation and Revenue Department publishes one combined rate per location code. The tables below list every code in the schedule now in force. Rates effective July 1, 2026 through June 30, 2027. The state share is 4.875% everywhere; the rest is county and municipal.
143 real places across 33 counties, with combined rates from 5.25% to 9.4375%.
| Location | County | Location code | Combined rate |
|---|---|---|---|
| Albuquerque | Bernalillo County | 02-100 | 7.625% |
| Edgewood (Bernalillo) | Bernalillo County | 02-334 | 7.625% |
| Los Ranchos de Albuquerque | Bernalillo County | 02-200 | 7.875% |
| Rio Rancho (Bernalillo) | Bernalillo County | 02-647 | 7.875% |
| Unincorporated Bernalillo County | Bernalillo County | 02-002 | 6.1875% |
| Village of Tijeras | Bernalillo County | 02-318 | 8.075% |
| Reserve | Catron County | 28-130 | 7.75% |
| Unincorporated Catron County | Catron County | 28-028 | 6.0625% |
| Dexter | Chaves County | 04-201 | 7.1458% |
| Hagerman | Chaves County | 04-300 | 7.3333% |
| Lake Arthur | Chaves County | 04-400 | 7.3333% |
| Roswell | Chaves County | 04-101 | 8.2708% |
| Unincorporated Chaves County | Chaves County | 04-004 | 6.2708% |
| Grants | Cibola County | 33-227 | 8.00% |
| Milan | Cibola County | 33-131 | 7.75% |
| Unincorporated Cibola County | Cibola County | 33-033 | 6.5625% |
| Angel Fire | Colfax County | 09-600 | 7.9375% |
| Cimarron | Colfax County | 09-401 | 8.3125% |
| Eagle Nest | Colfax County | 09-509 | 8.05% |
| Maxwell | Colfax County | 09-202 | 7.50% |
| Raton | Colfax County | 09-102 | 8.675% |
| Springer | Colfax County | 09-301 | 7.9375% |
| Unincorporated Colfax County | Colfax County | 09-009 | 6.25% |
| Clovis | Curry County | 05-103 | 7.9375% |
| Grady | Curry County | 05-203 | 6.6875% |
| Melrose | Curry County | 05-402 | 7.50% |
| Texico | Curry County | 05-302 | 7.925% |
| Unincorporated Curry County | Curry County | 05-005 | 5.875% |
| Fort Sumner | De Baca County | 27-104 | 7.8125% |
| Unincorporated De Baca County | De Baca County | 27-027 | 6.50% |
| Anthony | Dona Ana County | 07-507 | 8.1275% |
| Hatch | Dona Ana County | 07-204 | 7.565% |
| Las Cruces | Dona Ana County | 07-105 | 8.39% |
| Mesilla | Dona Ana County | 07-303 | 7.94% |
| Sunland Park | Dona Ana County | 07-416 | 8.19% |
| Unincorporated Dona Ana County | Dona Ana County | 07-007 | 6.4975% |
| Artesia | Eddy County | 03-205 | 7.6458% |
| Carlsbad | Eddy County | 03-106 | 7.3958% |
| Hope | Eddy County | 03-304 | 6.5833% |
| Loving | Eddy County | 03-403 | 7.3833% |
| Unincorporated Eddy County | Eddy County | 03-003 | 5.7083% |
| Bayard | Grant County | 08-206 | 7.625% |
| Hurley | Grant County | 08-404 | 7.375% |
| Santa Clara | Grant County | 08-305 | 7.375% |
| Silver City | Grant County | 08-107 | 8.1125% |
| Unincorporated Grant County | Grant County | 08-008 | 6.3125% |
| Santa Rosa | Guadalupe County | 24-108 | 8.375% |
| Unincorporated Guadalupe County | Guadalupe County | 24-024 | 6.3125% |
| Vaughn | Guadalupe County | 24-207 | 8.4875% |
| Mosquero (Harding) | Harding County | 31-208 | 6.6875% |
| Roy | Harding County | 31-109 | 7.0625% |
| Unincorporated Harding County | Harding County | 31-031 | 5.875% |
| Lordsburg | Hidalgo County | 23-110 | 7.75% |
| Unincorporated Hidalgo County | Hidalgo County | 23-023 | 6.1875% |
| Virden | Hidalgo County | 23-209 | 6.6875% |
| Eunice | Lea County | 06-210 | 7.0625% |
| Hobbs | Lea County | 06-111 | 6.5625% |
| Jal | Lea County | 06-306 | 7.1875% |
| Lovington | Lea County | 06-405 | 7.00% |
| Tatum | Lea County | 06-500 | 6.5625% |
| Unincorporated Lea County | Lea County | 06-006 | 5.25% |
| Capitan | Lincoln County | 26-211 | 6.5625% |
| Carrizozo | Lincoln County | 26-307 | 7.20% |
| Corona | Lincoln County | 26-406 | 6.6875% |
| Ruidoso | Lincoln County | 26-112 | 8.1875% |
| Ruidoso Downs | Lincoln County | 26-501 | 7.1875% |
| Unincorporated Lincoln County | Lincoln County | 26-026 | 5.25% |
| City and County | Los Alamos County | 32-032 | 7.6875% |
| Columbus | Luna County | 19-212 | 8.25% |
| Deming | Luna County | 19-113 | 8.25% |
| Unincorporated Luna County | Luna County | 19-019 | 6.625% |
| Gallup | McKinley County | 13-114 | 8.0625% |
| Unincorporated McKinley County | McKinley County | 13-013 | 6.50% |
| Unincorporated Mora County | Mora County | 30-030 | 6.5208% |
| Wagon Mound | Mora County | 30-115 | 7.5208% |
| Alamogordo | Otero County | 15-116 | 8.1875% |
| Cloudcroft | Otero County | 15-213 | 7.8125% |
| Tularosa | Otero County | 15-308 | 7.6875% |
| Unincorporated Otero County | Otero County | 15-015 | 6.25% |
| House | Quay County | 10-407 | 7.75% |
| Logan | Quay County | 10-309 | 8.125% |
| San Jon | Quay County | 10-214 | 8.125% |
| Tucumcari | Quay County | 10-117 | 8.125% |
| Unincorporated Quay County | Quay County | 10-010 | 6.4375% |
| Chama | Rio Arriba County | 17-118 | 8.3125% |
| Espanola (Rio Arriba) | Rio Arriba County | 17-215 | 8.6875% |
| Unincorporated Rio Arriba County | Rio Arriba County | 17-017 | 6.625% |
| Causey | Roosevelt County | 11-408 | 6.875% |
| Dora | Roosevelt County | 11-310 | 7.125% |
| Elida | Roosevelt County | 11-216 | 8.25% |
| Floyd | Roosevelt County | 11-502 | 6.875% |
| Portales | Roosevelt County | 11-119 | 8.55% |
| Unincorporated Roosevelt County | Roosevelt County | 11-011 | 6.375% |
| Aztec | San Juan County | 16-218 | 8.1875% |
| Bloomfield | San Juan County | 16-312 | 8.125% |
| Farmington | San Juan County | 16-121 | 8.1875% |
| Kirtland | San Juan County | 16-323 | 6.8125% |
| Unincorporated San Juan County | San Juan County | 16-016 | 6.50% |
| Las Vegas | San Miguel County | 12-122 | 8.1458% |
| Mosquero (San Miguel) | San Miguel County | 12-418 | 7.1458% |
| Pecos | San Miguel County | 12-313 | 7.5208% |
| Unincorporated San Miguel County | San Miguel County | 12-012 | 6.5833% |
| Bernalillo (City) | Sandoval County | 29-120 | 7.1875% |
| Corrales | Sandoval County | 29-504 | 7.5625% |
| Cuba | Sandoval County | 29-311 | 8.0625% |
| Edgewood (Sandoval) | Sandoval County | 29-335 | 6.9375% |
| Jemez Springs | Sandoval County | 29-217 | 7.425% |
| Rio Rancho (Sandoval) | Sandoval County | 29-524 | 7.4375% |
| San Ysidro | Sandoval County | 29-409 | 6.625% |
| Unincorporated Sandoval County | Sandoval County | 29-029 | 6.125% |
| Edgewood (Santa Fe) | Santa Fe County | 01-320 | 7.9375% |
| Espanola (Santa Fe) | Santa Fe County | 01-226 | 8.8125% |
| Santa Fe (city) | Santa Fe County | 01-123 | 8.1875% |
| Unincorporated Santa Fe County | Santa Fe County | 01-001 | 6.875% |
| Elephant Butte | Sierra County | 21-319 | 8.375% |
| Truth or Consequences | Sierra County | 21-124 | 8.375% |
| Unincorporated Sierra County | Sierra County | 21-021 | 6.6875% |
| Williamsburg | Sierra County | 21-220 | 8.375% |
| Magdalena | Socorro County | 25-221 | 7.1875% |
| Socorro (city) | Socorro County | 25-125 | 7.5625% |
| Unincorporated Socorro County | Socorro County | 25-025 | 6.25% |
| Questa | Taos County | 20-222 | 8.5625% |
| Red River | Taos County | 20-317 | 9.425% |
| Taos (city) | Taos County | 20-126 | 9.175% |
| Taos Ski Valley (all GRT activity in location code 20-430) | Taos County | 20-414 | 9.4375% |
| Unincorporated Taos County | Taos County | 20-020 | 7.50% |
| Encino | Torrance County | 22-410 | 7.0625% |
| Estancia | Torrance County | 22-503 | 7.9375% |
| Moriarty | Torrance County | 22-223 | 7.9375% |
| Mountainair | Torrance County | 22-127 | 7.6875% |
| Unincorporated Torrance County | Torrance County | 22-022 | 6.50% |
| Willard | Torrance County | 22-314 | 7.3125% |
| Clayton | Union County | 18-128 | 7.875% |
| Des Moines | Union County | 18-224 | 7.50% |
| Folsom | Union County | 18-411 | 7.25% |
| Grenville | Union County | 18-315 | 7.25% |
| Unincorporated Union County | Union County | 18-018 | 5.8125% |
| Belen | Valencia County | 14-129 | 8.0625% |
| Bosque Farms | Valencia County | 14-505 | 8.30% |
| Los Lunas | Valencia County | 14-316 | 8.425% |
| Peralta | Valencia County | 14-412 | 8.30% |
| Rio Communities | Valencia County | 14-037 | 8.30% |
| Unincorporated Valencia County | Valencia County | 14-014 | 6.625% |
145 tax increment districts, tribal and pueblo reporting codes, and out-of-state codes. These are filing locations rather than places to look up. Numbers and letters in parentheses are the department's own footnote markers, reproduced here as published; the source schedule explains them.
| Reporting location | County | Location code | Combined rate |
|---|---|---|---|
| Out-of-State Business (All Other) | Statewide | 88-888 | 4.875% |
| Out-of-State Business (R&D Services) | Statewide | 77-777 | 4.875% |
| 19 Pueblos District (AISD Property) (1)a c | Bernalillo County | 02-905 | 7.75% |
| 19 Pueblos District (AISD Property) (2)a c | Bernalillo County | 02-906 | 7.75% |
| Albuquerque Downtown TIF (MRA) | Bernalillo County | 02-701 | 7.625% |
| Albuquerque West Central TIF (MRA) | Bernalillo County | 02-703 | 7.625% |
| Isleta Pueblo (1) | Bernalillo County | 02-221 | See schedule |
| Laguna Pueblo (1) | Bernalillo County | 02-950 | 6.1875% |
| Laguna Pueblo (2) | Bernalillo County | 02-952 | 6.1875% |
| Lower Petroglyphs TID District | Bernalillo County | 02-420 | 7.625% |
| Mesa Del Sol - Maxeon TID | Bernalillo County | 02-707 | 7.625% |
| Mesa Del Sol TID District 1 | Bernalillo County | 02-606 | 7.625% |
| Mesa Del Sol TID District 2 | Bernalillo County | 02-706 | 7.625% |
| Sandia Pueblo (1) | Bernalillo County | 02-901 | 6.4375% |
| Sandia Pueblo (2) | Bernalillo County | 02-902 | 6.4375% |
| Santolina TID District 01 | Bernalillo County | 02-621 | 6.1875% |
| Santolina TID District 02 | Bernalillo County | 02-622 | 6.1875% |
| Santolina TID District 03 | Bernalillo County | 02-623 | 6.1875% |
| Santolina TID District 04 | Bernalillo County | 02-624 | 6.1875% |
| Santolina TID District 05 | Bernalillo County | 02-625 | 6.1875% |
| Santolina TID District 06 | Bernalillo County | 02-626 | 6.1875% |
| Santolina TID District 07 | Bernalillo County | 02-627 | 6.1875% |
| Santolina TID District 08 | Bernalillo County | 02-628 | 6.1875% |
| Santolina TID District 09 | Bernalillo County | 02-629 | 6.1875% |
| Santolina TID District 10 | Bernalillo County | 02-630 | 6.1875% |
| Santolina TID District 11 | Bernalillo County | 02-631 | 6.1875% |
| Santolina TID District 12 | Bernalillo County | 02-632 | 6.1875% |
| Santolina TID District 13 | Bernalillo County | 02-633 | 6.1875% |
| Santolina TID District 14 | Bernalillo County | 02-634 | 6.1875% |
| Santolina TID District 15 | Bernalillo County | 02-635 | 6.1875% |
| Santolina TID District 16 | Bernalillo County | 02-636 | 6.1875% |
| Santolina TID District 17 | Bernalillo County | 02-637 | 6.1875% |
| Santolina TID District 18 | Bernalillo County | 02-638 | 6.1875% |
| Santolina TID District 19 | Bernalillo County | 02-639 | 6.1875% |
| Santolina TID District 20 | Bernalillo County | 02-640 | 6.1875% |
| South Campus TID District | Bernalillo County | 02-430 | 7.625% |
| State Fairgrounds | Bernalillo County | 02-555 | 6.1875% |
| Upper Petroglyphs TID District 1 | Bernalillo County | 02-607 | 6.1875% |
| Upper Petroglyphs TID District 2 | Bernalillo County | 02-608 | 6.1875% |
| Upper Petroglyphs TID District 3 | Bernalillo County | 02-609 | 6.1875% |
| Upper Petroglyphs TID District 4 | Bernalillo County | 02-610 | 6.1875% |
| Upper Petroglyphs TID District 5 | Bernalillo County | 02-611 | 6.1875% |
| Upper Petroglyphs TID District 6 | Bernalillo County | 02-612 | 6.1875% |
| Upper Petroglyphs TID District 7 | Bernalillo County | 02-613 | 6.1875% |
| Upper Petroglyphs TID District 8 | Bernalillo County | 02-614 | 6.1875% |
| Upper Petroglyphs TID District 9 | Bernalillo County | 02-615 | 6.1875% |
| Winrock Town Center TID District 1 | Bernalillo County | 02-035 | 7.625% |
| Winrock Town Center TID District 2 | Bernalillo County | 02-036 | 7.625% |
| Pueblo of Acoma (1) | Catron County | 28-923 | 8.00% |
| Pueblo of Acoma (2) | Catron County | 28-924 | 8.00% |
| Laguna Pueblo (1) | Cibola County | 33-900 | 6.5625% |
| Laguna Pueblo (2) | Cibola County | 33-902 | 6.5625% |
| Pueblo of Acoma (1) | Cibola County | 33-909 | 8.00% |
| Pueblo of Acoma (2) | Cibola County | 33-910 | 8.00% |
| Pueblo of Zuni (1) | Cibola County | 33-911 | 6.5625% |
| Pueblo of Zuni (2) | Cibola County | 33-912 | 6.5625% |
| Raton Municipal Airport | Colfax County | 09-152 | 6.25% |
| Springer (Water & Sanitation Facility) | Colfax County | 09-321 | 6.25% |
| Surgarite Canyon - Raton | Colfax County | 09-172 | 6.25% |
| Clovis Airport | Curry County | 05-154 | 5.875% |
| Downtown TIDD - Las Cruces | Dona Ana County | 07-132 | 8.39% |
| Las Cruces Amador Proximo and South TIF (MRA) | Dona Ana County | 07-704 | 8.39% |
| Las Cruces Apodaca and Lift Up TIF (MRA) | Dona Ana County | 07-706 | 8.39% |
| Las Cruces E. of Solano Neighborhood TIF (MRA) | Dona Ana County | 07-702 | 8.39% |
| Las Cruces El Paseo and S. Solano TIF (MRA) | Dona Ana County | 07-701 | 8.39% |
| Las Cruces Mesquite TIF (MRA) | Dona Ana County | 07-703 | 8.39% |
| Las Cruces West Picacho TIF (MRA) | Dona Ana County | 07-705 | 8.39% |
| Lovington Industrial Park | Lea County | 06-158 | 5.25% |
| Bonito Lake - Alamogordo (d) | Lincoln County | 26-508 | 5.25% |
| Pueblo of Zuni (1) | McKinley County | 13-901 | 6.50% |
| Pueblo of Zuni (2) | McKinley County | 13-902 | 6.50% |
| Alamogordo Land (d) | Otero County | 15-322 | 6.25% |
| Espanola/Ohkay Owingeh Pueblo (1)a | Rio Arriba County | 17-943 | 8.6875% |
| Espanola/Ohkay Owingeh Pueblo (2)a | Rio Arriba County | 17-944 | 8.6875% |
| Espanola/Santa Clara Grant (1)a | Rio Arriba County | 17-903 | 8.6875% |
| Espanola/Santa Clara Grant (2)a | Rio Arriba County | 17-904 | 8.6875% |
| Jicarilla Apache Nation (1) | Rio Arriba County | 17-931 | 6.625% |
| Jicarilla Apache Nation (2) | Rio Arriba County | 17-932 | 6.625% |
| Ohkay Owingeh Pueblo (1) | Rio Arriba County | 17-941 | 6.625% |
| Ohkay Owingeh Pueblo (2) | Rio Arriba County | 17-942 | 6.625% |
| Pueblo de San Ildefonso (1) | Rio Arriba County | 17-975 | 7.00% |
| Pueblo de San Ildefonso (2) | Rio Arriba County | 17-976 | 7.00% |
| Santa Clara Pueblo (1) | Rio Arriba County | 17-901 | 6.625% |
| Santa Clara Pueblo (2) | Rio Arriba County | 17-902 | 6.625% |
| Jemez Pueblo (1) | Sandoval County | 29-941 | 6.25% |
| Jemez Pueblo (2) | Sandoval County | 29-942 | 6.25% |
| Jicarilla Apache Nation (1) | Sandoval County | 29-931 | 6.125% |
| Jicarilla Apache Nation (2) | Sandoval County | 29-932 | 6.125% |
| Kewa Pueblo (1) | Sandoval County | 29-973 | 7.50% |
| Kewa Pueblo (2) | Sandoval County | 29-974 | 7.50% |
| Laguna Pueblo (1) | Sandoval County | 29-921 | 6.125% |
| Laguna Pueblo (2) | Sandoval County | 29-922 | 6.125% |
| Los Diamantes TIDD | Sandoval County | 29-530 | 7.4375% |
| Pueblo de Cochiti (1) | Sandoval County | 29-971 | 6.125% |
| Pueblo de Cochiti (2) | Sandoval County | 29-972 | 6.125% |
| Pueblo de San Ildefonso (1) | Sandoval County | 29-975 | 7.00% |
| Pueblo de San Ildefonso (2) | Sandoval County | 29-976 | 7.00% |
| Sandia Pueblo (1) | Sandoval County | 29-911 | 6.4375% |
| Sandia Pueblo (2) | Sandoval County | 29-912 | 6.4375% |
| Santa Ana Pueblo (1) | Sandoval County | 29-951 | 7.20% |
| Santa Ana Pueblo (2) | Sandoval County | 29-952 | 7.20% |
| Stonegate Communities TIDD | Sandoval County | 29-038 | 7.4375% |
| Village at Rio Rancho TIDD | Sandoval County | 29-525 | 7.4375% |
| Zia Pueblo (1) | Sandoval County | 29-981 | 6.125% |
| Zia Pueblo (2) | Sandoval County | 29-982 | 6.125% |
| Espanola/Santa Clara Grant (1)a | Santa Fe County | 01-903 | 8.8125% |
| Espanola/Santa Clara Grant (2)a | Santa Fe County | 01-904 | 8.8125% |
| Kewa Pueblo (1) | Santa Fe County | 01-973 | 7.50% |
| Kewa Pueblo (2) | Santa Fe County | 01-974 | 7.50% |
| Nambe Pueblo (1) | Santa Fe County | 01-951 | 6.875% |
| Nambe Pueblo (2) | Santa Fe County | 01-952 | 6.875% |
| Pojoaque Pueblo (1) | Santa Fe County | 01-960 | 7.125% |
| Pojoaque Pueblo (2) | Santa Fe County | 01-962 | 7.125% |
| Pueblo de Cochiti (1) | Santa Fe County | 01-971 | 6.875% |
| Pueblo de Cochiti (2) | Santa Fe County | 01-972 | 6.875% |
| Pueblo de San Ildefonso (1) | Santa Fe County | 01-975 | 7.00% |
| Pueblo de San Ildefonso (2) | Santa Fe County | 01-976 | 7.00% |
| Pueblo of Tesuque (1) | Santa Fe County | 01-953 | 7.125% |
| Pueblo of Tesuque (2) | Santa Fe County | 01-954 | 7.125% |
| Santa Clara Pueblo (1) | Santa Fe County | 01-901 | 6.875% |
| Santa Clara Pueblo (2) | Santa Fe County | 01-902 | 6.875% |
| Santa Fe Indian School/Nineteen Pueblos of NM (1)a c | Santa Fe County | 01-907 | 8.1875% |
| Santa Fe Indian School/Nineteen Pueblos of NM (2)a c | Santa Fe County | 01-908 | 8.1875% |
| Truth or Consequences Airport | Sierra County | 21-164 | 6.6875% |
| Isleta Pueblo (1) | Socorro County | 25-321 | See schedule |
| Pueblo of Acoma (1) | Socorro County | 25-933 | 8.00% |
| Pueblo of Acoma (2) | Socorro County | 25-934 | 8.00% |
| Socorro Industrial Park | Socorro County | 25-162 | 6.25% |
| El Prado Water and Sanitation District | Taos County | 20-415 | 7.75% |
| El Prado Water and Sanitation Districtb | Taos County | 20-425 | 9.425% |
| El Valle de Los Ranchos Water & Sanitation District | Taos County | 20-419 | 7.75% |
| El Valle de Los Ranchos Water & Sanitation Districtb | Taos County | 20-429 | 9.425% |
| Picuris Pueblo (1) | Taos County | 20-917 | 7.50% |
| Picuris Pueblo (2) | Taos County | 20-918 | 7.50% |
| Questa Airport | Taos County | 20-160 | 7.50% |
| Taos Airport | Taos County | 20-163 | 7.50% |
| Taos Pueblo (1) | Taos County | 20-913 | 7.50% |
| Taos Pueblo (2) | Taos County | 20-914 | 7.50% |
| Taos Ski Valley TIDD | Taos County | 20-430 | 9.4375% |
| Taos/Taos Pueblo (1)a | Taos County | 20-915 | 7.50% |
| Taos/Taos Pueblo (2)a | Taos County | 20-916 | 7.50% |
| Isleta Pueblo (1) | Torrance County | 22-221 | See schedule |
| Isleta Pueblo (1) | Valencia County | 14-221 | See schedule |
| Laguna Pueblo (1) | Valencia County | 14-900 | 6.625% |
| Laguna Pueblo (2) | Valencia County | 14-902 | 6.625% |
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 difference is explained in GRT is not a sales tax.
The combined rate is the state rate of 4.875% plus county and municipal increments set by location code. Across the 143 cities, towns, villages, and unincorporated county areas in the current schedule, combined rates run from 5.25% to 9.4375%. In Grant County they run from 6.3125% in the unincorporated county to 8.1125% in Silver City; the Silver City data profile sets that rate beside the town's population, income, and housing figures.
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 address where the property, or the product of a service, is delivered. New Mexico has sourced most receipts that way since July 1, 2021, so the code follows the customer's address rather than the seller's, and one business can report under several codes in a year. Professional services performed remotely are the main exception and stay with the seller's location.
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.