New Mexico Sales Tax Rate Table
New Mexico statewide sales tax rate: 4.88%. Local governments in New Mexico may add their own sales tax on top of the state rate, so the total rate you charge depends on the address of the sale. Combined state and local rates average about 7.68%. New Mexico’s sales tax is administered by the New Mexico Taxation and Revenue Department.
Rates reviewed August 2026. State rates reflect statutory rates in effect as of July 1, 2026. Local rates change frequently — always confirm the rate for the exact delivery address before you file.
New Mexico Sales Tax Rates at a Glance
| Statewide sales tax rate | 4.88% New Mexico levies a gross receipts tax on the seller; the statutory state rate is 4.875%. |
|---|---|
| Local sales taxes | Yes — up to 4.56% additional |
| Average local rate | 2.80% |
| Average combined rate | 7.68% |
| Administered by | New Mexico Taxation and Revenue Department |
| Registration document | New Mexico Business Tax Identification Number |
| Rate data reviewed | August 2026 |
How Local Sales Tax Works in New Mexico
New Mexico counties and municipalities add local increments on top of the 4.875% state gross receipts rate, and the combined rate is published as a single figure for each reporting location. Because gross receipts tax applies to services and to many business-to-business transactions, the base is much wider than a conventional sales tax even though the headline rate looks moderate.
Which New Mexico Rate Should You Charge?
New Mexico moved to destination-based sourcing, so the reporting location and rate are generally determined by where the goods are delivered or the service is performed rather than by where the seller is based.
What New Mexico Taxes — and What It Doesn’t
There is no broad grocery exemption in the conventional sense, though food sold at retail food stores is deductible. Services are broadly taxable, which is the single biggest difference between New Mexico and its neighbours.
Look Up an Exact New Mexico Sales Tax Rate
Publishing a fixed list of every New Mexico city and county rate would be out of date within weeks, so we do not reproduce one here. The Taxation and Revenue Department publishes a gross receipts tax rate schedule twice a year by reporting location, plus an address-based location code lookup. Open the official New Mexico Taxation and Revenue Department website at www.tax.newmexico.gov and use its rate lookup for the exact delivery address.
Registering to Collect Sales Tax in New Mexico
Before you can legally charge New Mexico sales tax you need to be registered with the New Mexico Taxation and Revenue Department and hold a New Mexico Business Tax Identification Number. Our sales tax application service files the paperwork for you. See the New Mexico sales tax application page for what New Mexico asks for.
Ready to register in New Mexico? Apply for your New Mexico sales tax permit online – it only takes a few minutes.
New Mexico Sales Tax Rate FAQs
What is the sales tax rate in New Mexico?
The New Mexico statewide rate is 4.88%. With local taxes added, the total rate at a given address is typically higher — the average combined rate is about 7.68% and local add-ons can reach 4.56%.
Do I need a permit before I collect sales tax in New Mexico?
Yes. Collecting sales tax without a valid New Mexico Business Tax Identification Number is not permitted in New Mexico. Register first, then start charging tax. You can apply for your New Mexico sales tax permit here.
Do remote and online sellers have to collect New Mexico sales tax?
Generally yes, once you cross New Mexico’s economic nexus threshold or have a physical presence in the state. Marketplace facilitators such as Amazon and Etsy usually collect on their own sales, but sales through your own website normally remain your responsibility. See our sales tax registration overview for how nexus works.
How often do New Mexico sales tax rates change?
The statewide rate changes rarely — local rates change far more often, frequently on 1 January, 1 April, 1 July or 1 October. Confirm the current rate with the New Mexico Taxation and Revenue Department before filing a return.
Sales Tax Rates in Other States
Compare every state on our state sales and use tax rate hub, or check a neighbouring state:
- Arizona sales tax rate table
- Texas sales tax rate table
- Colorado sales tax rate table
- Utah sales tax rate table
Need to check a number you already have? Use our sales tax number verification page.