Which marketplaces collect New Mexico sales tax?

Amazon, Etsy, eBay, Walmart Marketplace, and most similar marketplaces collect New Mexico sales tax on transactions they facilitate. Your direct-to-consumer sales (Shopify, website, wholesale) are your responsibility.

Is Etsy a marketplace facilitator in New Mexico?

Yes — Etsy meets the marketplace facilitator definition in New Mexico and collects New Mexico sales tax on facilitated orders. Etsy sellers don't collect tax on those Etsy transactions, but direct (off-Etsy) sales remain the seller's responsibility.

Is eBay a marketplace facilitator in New Mexico?

Yes — eBay is a marketplace facilitator in New Mexico and collects, files, and remits New Mexico sales tax on its facilitated transactions. The seller still tracks listings for income tax and resale-certificate purposes.

Is DoorDash a marketplace facilitator in New Mexico?

Yes — DoorDash collects New Mexico sales tax on delivery orders it facilitates and remits to the New Mexico DOR. Restaurants and merchants typically receive remittance reports rather than collecting on those orders themselves.

Is Uber Eats a marketplace facilitator in New Mexico?

Yes — Uber Eats acts as a marketplace facilitator in New Mexico for the orders it processes, collecting and remitting the applicable New Mexico sales tax on the food and delivery charges it bills.

Do marketplace sales count toward my New Mexico nexus threshold?

In most states, marketplace-facilitated sales are EXCLUDED from the economic nexus threshold calculation. But New Mexico may differ — verify before assuming.

Does Shopify qualify as a marketplace facilitator?

Standard Shopify (your own standalone store) does NOT qualify — you're the seller of record. Shopify Markets Pro, however, does qualify as a marketplace facilitator in many states.

New Mexico Marketplace Facilitator Sales Tax Rules — 2026

Updated 2026-04-27

Use this New Mexico marketplace facilitator sales tax guide to check 2026 rules, collection requirements, effective-date notes, threshold counting, and how Amazon, Etsy, eBay, DoorDash, and Uber Eats orders differ from direct-store sales. Direct channels still use the $100,000 threshold.

New Mexico's marketplace facilitator law

New Mexico has a marketplace facilitator law: marketplaces (Amazon, Etsy, eBay, Walmart Marketplace) calculate, collect, and remit sales tax on your behalf for transactions they facilitate to New Mexico buyers.

This significantly reduces your compliance burden if you sell primarily through marketplaces. But it does not exempt you from registering if you also have direct channels (your own store, wholesale, trade shows, etc.).

Key distinctions

Facilitated sales (collected by the marketplace): you generally don't collect or remit.
Direct sales (your own checkout): your responsibility as before.
Informational filings may still be required depending on New Mexico's rules, even on marketplace-facilitated volume.
Most states exclude marketplace-facilitated sales from your economic nexus threshold calculation, but double-check New Mexico specifically before assuming.

Marketplace-specific gotchas in New Mexico

Not every platform you sell on is legally a marketplace facilitator. Shopify's store platform is not — you are the seller of record. Shopify's Markets Pro is. Verify per platform.
Wholesale sales through a marketplace are usually NOT marketplace-facilitated — the marketplace is a payment conduit, not the seller. Direct-collect obligations still apply.
Returning customers and refunds: if the marketplace remitted tax and you process a refund outside the marketplace, the refund usually needs to flow through the marketplace to trigger the tax reversal. Off-marketplace refunds create reconciliation headaches.

New Mexico nexus note

Economic nexus in New Mexico triggers at $100,000 in gross sales delivered into New Mexico in the current or prior calendar year. No transaction count threshold.

What to do next

Read the full New Mexico overview for thresholds, filing frequency, marketplace facilitator rules, and registration links. Use the nexus calculator to check whether you have crossed the threshold. For background on the post-Wayfair economic nexus framework, see the pillar guide.

Frequently asked questions

Which marketplaces collect New Mexico sales tax?: Amazon, Etsy, eBay, Walmart Marketplace, and most similar marketplaces collect New Mexico sales tax on transactions they facilitate. Your direct-to-consumer sales (Shopify, website, wholesale) are your responsibility.
Is Etsy a marketplace facilitator in New Mexico?: Yes — Etsy meets the marketplace facilitator definition in New Mexico and collects New Mexico sales tax on facilitated orders. Etsy sellers don't collect tax on those Etsy transactions, but direct (off-Etsy) sales remain the seller's responsibility.
Is eBay a marketplace facilitator in New Mexico?: Yes — eBay is a marketplace facilitator in New Mexico and collects, files, and remits New Mexico sales tax on its facilitated transactions. The seller still tracks listings for income tax and resale-certificate purposes.
Is DoorDash a marketplace facilitator in New Mexico?: Yes — DoorDash collects New Mexico sales tax on delivery orders it facilitates and remits to the New Mexico DOR. Restaurants and merchants typically receive remittance reports rather than collecting on those orders themselves.
Is Uber Eats a marketplace facilitator in New Mexico?: Yes — Uber Eats acts as a marketplace facilitator in New Mexico for the orders it processes, collecting and remitting the applicable New Mexico sales tax on the food and delivery charges it bills.
Do marketplace sales count toward my New Mexico nexus threshold?: In most states, marketplace-facilitated sales are EXCLUDED from the economic nexus threshold calculation. But New Mexico may differ — verify before assuming.
Does Shopify qualify as a marketplace facilitator?: Standard Shopify (your own standalone store) does NOT qualify — you're the seller of record. Shopify Markets Pro, however, does qualify as a marketplace facilitator in many states.

Sources

date_retrieved: 2026-04-27