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New Mexico GRT, explained.

New Mexico does not impose a conventional sales tax — it levies a Gross Receipts Tax (GRT) on sellers for the privilege of doing business in the state. The GRT applies to a uniquely broad base: tangible goods, SaaS, digital goods, and most services are all taxable. Here is everything a remote seller needs to know.

Economic nexus threshold
$100,000
Statewide GRT base rate
5.125%
Transaction threshold
None
AlbuquerqueLas CrucesRio RanchoSanta FeRoswell
New Mexico · major filing jurisdictions
Nexus · New Mexico

When you owe GRT in New Mexico.

New Mexico uses a Gross Receipts Tax rather than a conventional sales tax, but the nexus logic for remote sellers is the same: cross the economic threshold or establish a physical presence, and you must register with the Taxation & Revenue Department and remit GRT on all New Mexico-source gross receipts. Either condition alone triggers the obligation.

Economic nexus
Threshold
$100,000 in taxable gross receipts from New Mexico in the preceding calendar year
Measurement type
Taxable sales only — exempt sales, resale transactions, and other deductible receipts are excluded from the measurement
Measurement period
Preceding calendar year
Included
Taxable gross receipts from tangible personal property delivered into New Mexico, services performed in the state, and digital goods and SaaS used by New Mexico customers all count; exempt and resale receipts do not
Marketplaces
Marketplace-facilitator sales are not excluded from the economic-nexus measurement — sales made through a marketplace that collects and remits GRT on your behalf still count toward your $100,000 threshold
Physical nexus
Office or branch locationEmployees / remote workersWarehouse or 3PL inventoryAgents or representativesConstruction or project sites

Any physical presence in New Mexico — including a single remote employee working from home in the state — creates a GRT obligation from the first dollar of New Mexico-source gross receipts, with no sales threshold to meet first. The broad reach of the GRT means that nearly every type of business activity with a New Mexico connection triggers registration.

Rates · New Mexico

GRT rates, city by city.

The New Mexico state GRT base rate is 5.125%. Counties and municipalities stack additional rates on top, so the combined rate depends on the delivery address. Unlike most US states, the GRT applies at the same rate to tangible goods, SaaS, digital goods, and most services — there is no lower or zero rate for software categories.

JurisdictionCombined rateTangible propertyDigital goodsSaaSServices
New MexicoState GRT rate5.125%5.125%5.125%5.125%5.125%
Albuquerque7.625%7.625%7.625%7.625%7.625%
Las Cruces8.39%8.39%8.39%8.39%8.39%
Rio Rancho7.438%7.438%7.438%7.438%7.438%
Santa Fe6.875%6.875%6.875%6.875%6.875%
Roswell6.271%6.271%6.271%6.271%6.271%

New Mexico's GRT applies uniformly to tangible goods, SaaS, digital goods, and most services — there is no exemption for software or digital categories. Combined rates shown reflect the state base plus applicable county and municipal surcharges as of the verified date; rates change in July each year starting July 1, 2025. Rates verified as of June 11, 2026.

Need the exact GRT rate for a specific address or invoice? Our calculator returns the combined state, county, and municipal GRT rate for any New Mexico location.

Open the sales tax calculator
Taxability · New Mexico

Is your product or service taxable here?

New Mexico's GRT is one of the broadest business-activity taxes in the United States. Because it is a tax on the seller's gross receipts — not a buyer's purchase — it covers tangible goods, SaaS, digital goods, and most services. Sellers accustomed to software or service exemptions in other states will find New Mexico unusually comprehensive.

Product categoryStatusWhat to know
Tangible personal propertyTaxablePhysical goods delivered into New Mexico are subject to GRT at the combined rate for the delivery address. The tax is a seller-side obligation on gross receipts, not a buyer-side purchase tax.
SaaS & cloud softwareTaxableBoth B2B and B2C SaaS are taxable in New Mexico. Remotely-accessed software used by New Mexico customers is within the GRT base — there is no download or tangible-transfer requirement for taxability.
Digital goodsTaxableDownloads, streaming, e-books, and other electronically delivered products are taxable under the GRT as digital products used in New Mexico.
Professional servicesTaxableConsulting, legal, design, accounting, and other professional services performed for New Mexico customers are subject to GRT. This is a major difference from most US states, where services are exempt from sales tax.
General servicesTaxableVirtually all service income — from repair and maintenance to staffing and marketing — is within the GRT's broad base on gross receipts from New Mexico business activity.
Resale / nontaxable transactionsPartialSellers can deduct receipts covered by a valid Nontaxable Transaction Certificate (NTTC) from gross receipts. Common deductions include sales for resale (Type 2 NTTC) and certain government or nonprofit transactions. The deduction is available only when the buyer provides the correct NTTC type.
Filings · New Mexico

GRT filing schedules and due dates.

The New Mexico Taxation & Revenue Department assigns a filing frequency at registration based on expected GRT liability. Remote sellers file using the Taxpayer Access Point (TAP) at tap.state.nm.us. Paper filers use Form TRD-41413, Gross Receipts Tax Return.

FrequencyReturnDue dateWho it applies to
MonthlyMost common for remote sellersTRD-41413, Gross Receipts Tax Return (or TAP e-file)25th of the month following the reporting periodSellers with higher GRT liability as assigned by the Taxation & Revenue Department
QuarterlyTRD-41413, Gross Receipts Tax Return (or TAP e-file)25th of the month following the quarter endSmaller sellers with moderate GRT liability
Semi-annuallyTRD-41413, Gross Receipts Tax Return (or TAP e-file)25th of the month following each half-year periodLower-volume sellers as assigned by the department

Crossed the New Mexico threshold, or unsure?

A Commenda expert will review your New Mexico GRT exposure, register you with the Taxation & Revenue Department through TAP, and manage your TRD-41413 filing calendar — typically within a week.

The state authority

New Mexico Taxation & Revenue Department — the GRT authority.

The New Mexico Taxation & Revenue Department administers GRT through the Taxpayer Access Point (TAP), the state's unified e-filing and account-management portal. One TAP account covers registration, GRT returns, and payments — no separate county or municipal portals are required for state GRT.

tax.newmexico.gov

Registration requires a TAP username and password. Your account will be assigned a State Tax ID in the format XXXXXXXXXX-GRT. Have your business entity details and a responsible party available when registering.

What you can do there
  • Register for a GRT account

    Apply online through TAP at tap.state.nm.us. Registration is free and results in a CRS (Combined Reporting System) account number for GRT filing.

  • File returns and pay via TAP

    All TRD-41413 returns and GRT payments are filed and processed through your TAP account. E-filing is the department's recommended method.

  • Look up GRT rates by location

    The Taxation & Revenue Department publishes a Gross Receipts Location Code and Tax Rate Map for confirming the exact combined rate at any New Mexico address.

  • Verify or issue NTTCs

    Sellers can request Nontaxable Transaction Certificates (NTTCs) through TAP and verify that a buyer's certificate is valid before applying a GRT deduction.

Exposure & exemptions · New Mexico

If you're behind, or your buyers hold NTTCs.

Back-period exposure & voluntary disclosure

New Mexico offers a voluntary disclosure program for out-of-state sellers who come forward before the Taxation & Revenue Department contacts them. Coming forward proactively limits back-period exposure and can result in penalty relief.

Lookback
Generally limited under a voluntary disclosure agreement — versus an open-ended assessment period for non-filers
Penalties
May be waived or reduced under a voluntary disclosure agreement
Interest
Still owed on unpaid GRT — interest relief is not typically granted
Non-filing
No statute of limitations runs until a return is filed; unregistered sellers can owe GRT for multiple open years

Nontaxable Transaction Certificates (NTTCs) accepted

New Mexico does not use traditional exemption certificates. Instead, buyers provide a Nontaxable Transaction Certificate (NTTC) that authorizes the seller to deduct those gross receipts. The seller must hold a valid NTTC of the correct type before excluding receipts from GRT. NTTCs are issued and managed through TAP.

Resale (Type 2)
Issued to buyers purchasing goods or services for resale. Allows the seller to deduct those receipts from taxable gross receipts.
Construction (Type 6)
For certain construction service transactions; requires the buyer to hold a valid New Mexico contractor's license.
Government / Type 15
For sales to the US federal government. Federal supremacy exempts those receipts from GRT; the Type 15 NTTC documents the transaction.
Multi-state (MTC)
New Mexico is not a member of the Streamlined Sales Tax (SST) program. MTC uniform certificates are not used; only New Mexico NTTCs of the applicable type are accepted.

FAQ · New Mexico

New Mexico GRT questions, answered.

The questions remote sellers ask us most about New Mexico's Gross Receipts Tax.
Read our FAQ library

A conventional sales tax is imposed on the buyer at the point of purchase. New Mexico's Gross Receipts Tax is imposed on the seller for the privilege of doing business in the state — it is a tax on the seller's gross receipts, not on the buyer's transaction. In practice most sellers pass the GRT through to customers, but the legal obligation rests entirely with the seller. The key practical consequence is that the GRT applies to a much broader base than a typical sales tax: services, SaaS, and digital goods that are exempt in most states are fully taxable in New Mexico.

Yes. Professional services, general services, and virtually all service income received from New Mexico customers are subject to GRT. Consulting, software development, legal, accounting, and design services are all taxable. This is one of the most significant differences from most US states, where services are typically exempt from sales tax.

Yes. SaaS and cloud-based software are taxable under New Mexico GRT for both B2B and B2C customers. The GRT applies to gross receipts from digital products and remotely-accessed software used by New Mexico customers, regardless of where the seller's servers are located. There is no download or tangible-transfer requirement for taxability.

No. New Mexico uses a sales-only test: $100,000 in taxable gross receipts from New Mexico in the preceding calendar year. There is no transaction-count test. Only taxable receipts count — exempt sales and resale transactions covered by valid NTTCs are excluded from the measurement.

Yes. New Mexico does not exclude marketplace-facilitator transactions from the economic nexus measurement. Sales made through Amazon, Etsy, or other marketplace facilitators count toward your $100,000 threshold, even when the marketplace collects and remits GRT on those sales on your behalf.

NTTCs are New Mexico's equivalent of exemption certificates. A buyer provides an NTTC to a seller to authorize the seller to exclude those gross receipts from GRT. Each NTTC type corresponds to a specific statutory deduction — for example, a Type 2 NTTC covers resale transactions. Sellers obtain NTTCs for their customers through the Taxpayer Access Point (TAP), and must hold the correct NTTC type before excluding receipts. The deduction is the seller's to claim, but only when backed by a valid certificate.

Remote sellers file Form TRD-41413, Gross Receipts Tax Return, for each assigned period — monthly, quarterly, or semi-annually. The Taxation & Revenue Department strongly encourages e-filing through the Taxpayer Access Point (TAP) at tap.state.nm.us, which is faster and eliminates paper processing. Returns are due on the 25th of the month following the reporting period.

Yes. Commenda monitors your New Mexico exposure, registers you with the Taxation & Revenue Department through TAP, calculates the correct GRT rate on every transaction, and files your TRD-41413 returns on the assigned schedule. Book a call to see it applied to your own data.

United States

Sales tax, state by state.

* No state-level sales tax. Alaska's local jurisdictions still enforce economic nexus through the ARSSTC.