Combined GRT rate
Portales
Roosevelt County
Location code 11-119
8.55%
Rates effective July 1, 2026 through June 30, 2027

How the 8.55% is made up

Share Rate
State of New Mexico 4.875%
Roosevelt County increment 1.50%
Portales municipal increment 2.175%
Combined rate, location code 11-119 8.55%

The state share is 4.875% everywhere in New Mexico. The rest is county and municipal increments set by location code.

New Mexico has no sales tax. Gross receipts tax is owed by the seller on business receipts, and most sellers pass it through, so it reads like a sales tax on a receipt. Rates are generally sourced to the address where the goods or the product of the service are delivered, and local rates change once a year, on July 1. See the full rate lookup or GRT is not a sales tax. This page is general information, not tax advice.

Sources and updates

  • New Mexico Taxation and Revenue Department, Gross Receipts and Compensating Tax Rate Schedule, effective July 1, 2026 through June 30, 2027. Retrieved 2026-07-10.
  • Sourcing rule: NM Taxation and Revenue Department, FYI-200, Your Business Location and the Appropriate Tax Rate (Rev. 07/2025).
  • Statutory background: NMSA 1978, Chapter 7, Article 9.

Last reviewed Jul 2026. Corrections are welcome through the contact form.