New Mexico Sales Tax Nexus & Economic Nexus Threshold (2026)
Reviewed by Nexus by State research team using official state tax sources. Last reviewed .
Guide content last reviewed: 2026-06-19; state source data last retrieved: 2026-06-14
Economic nexus triggers at $100,000 in sales delivered to New Mexico customers.
4.88% statewide sales tax rate, with an average combined state and local rate of 7.66%.
See how New Mexico’s numbers stack up against every other state in our sales tax rates and economic nexus thresholds by state reference table.
| Economic nexus threshold | $100,000 No transaction count threshold |
|---|---|
| State sales tax rate | 4.88% Average combined rate (state + local): 7.66% |
| Marketplace facilitator law | Yes Amazon, Etsy, eBay collect and remit on your behalf |
| Effective date | 2019-07-01 |
| Department of Revenue |
Check New Mexico nexus with your numbers
If your sales are close to the New Mexico threshold, run the sales tax nexus calculator with your revenue and transaction count before you register. The calculator applies the same state threshold data shown here and can compare New Mexico against every other state where you sell.
How New Mexico nexus works
New Mexico gross receipts tax nexus and economic nexus threshold: New Mexico levies a gross receipts tax (GRT) rather than a conventional sales tax. Beginning July 1, 2019, a person lacking physical presence in New Mexico — including a marketplace provider — has economic nexus if, in the previous calendar year, it had at least $100,000 in total taxable gross receipts from sales, leases, and licenses of tangible personal property, sales of licenses, and sales of services and licenses for use of real property sourced to New Mexico (HB 6, 2019). New Mexico uses a sales-only threshold — no transaction-count test. Marketplace providers with at least $100,000 of New Mexico gross revenue collect and remit GRT on sales they make or facilitate. New Mexico uses destination-based sourcing for most GRT, with a statewide rate around 4.875% plus local increments that vary by location. New Mexico Taxation and Revenue Department source data last retrieved 2026-06-14.
Filing frequency
Filing frequency in New Mexico depends on your sales tax liability. Higher-volume sellers file monthly; lower-volume sellers typically file quarterly or annually. The state will assign a frequency when you register.
Marketplace facilitator law
Yes, New Mexico has a marketplace facilitator law. Sales you make through Amazon, Etsy, eBay, Walmart, and other marketplaces are collected and remitted by the marketplace — you do not need to collect tax on those transactions yourself, though you may still need to register.
New Mexico sales tax by topic
- New Mexico · E-commerceGeneral e-commerce sales tax rules
- New Mexico · ShopifyShopify-specific sales tax guidance
- New Mexico · AmazonAmazon FBA and marketplace sales tax
- New Mexico · SaaSSoftware-as-a-service sales tax rules
- New Mexico · ThresholdsEconomic and transaction nexus thresholds
- New Mexico · FilingFiling frequency and procedures
- New Mexico · Marketplace FacilitatorMarketplace facilitator law for the state
- New Mexico · DropshippingDropshipping sales tax rules and resale certificates
- New Mexico · Digital ProductsSales tax on digital downloads, eBooks, courses, streaming
Industry-specific sales tax guides
Whether a sale is taxable in New Mexico often depends on what you sell, not just where. These national guides explain how sales tax applies to common business types — then check the New Mexico threshold and rules above to see where you must register and collect.
- Haircut, nail, and salon sales taxWhen haircuts, nail services, and salon retail product sales are taxable.
- Restaurant and food-service sales taxPrepared-food, dine-in, and takeout taxability for restaurants.
- Food delivery sales tax (DoorDash, Uber Eats)Who collects sales tax on DoorDash, Uber Eats, and Grubhub orders.
- Digital creator and online course sales taxSales tax for influencers, course sellers, and digital downloads.
- Construction and contractor sales taxHow contractors handle sales and use tax on materials and labor.
Related states to New Mexico
If you sell into New Mexico, you likely also sell into these nearby or economically similar states. Each has its own nexus threshold and rate.
Frequently asked questions
- Does New Mexico have sales tax?
- Yes. New Mexico has a 4.88% statewide sales tax rate, plus an average local rate of 2.79%. Check the exact rate at the customer's delivery address before charging. Source data last retrieved 2026-06-14.
- Do I have to collect sales tax in New Mexico?
- You must collect New Mexico sales tax if your economic nexus threshold is met: $100,000 in sales to New Mexico customers.
- What is New Mexico's sales tax rate?
- New Mexico's base state rate is 4.88% plus an average local rate of 2.79%. Always check the exact rate at the customer's delivery address before charging.
- Does New Mexico have a marketplace facilitator law?
- Yes. Marketplaces like Amazon, Etsy, and eBay collect and remit New Mexico sales tax on behalf of third-party sellers for transactions they facilitate. Direct-to-consumer sales outside a marketplace are still your responsibility.
- What is New Mexico's marketplace facilitator threshold for sales tax?
- New Mexico applies the same threshold to marketplace facilitators as to remote sellers: $100,000 in New Mexico sales over the lookback period. When a marketplace exceeds the threshold, it must register and collect New Mexico sales tax on every facilitated sale — sellers do not collect on those marketplace transactions. Direct-to-consumer sales you make outside any marketplace still count toward your own economic nexus and remain your collection responsibility once you cross the threshold.
- When did New Mexico's economic nexus law take effect?
- New Mexico's current economic nexus rule took effect on 2019-07-01.
Sources
date_retrieved: 2026-06-14. See how we verify source checks in our Methodology & Sources.