The formulas
- Sales tax = sale x (4.875% + local rate)
- Nexus when counted sales are at least $100,000 in the previous calendar year
How it works
Figures current as of November 2026.
New Mexico levies a gross receipts tax on the seller; the state rate is 4.875 percent. The tool multiplies the sale amount by the statewide base rate plus the local rate you enter (county and municipal gross receipts tax for the delivery address) and shows the state and local parts separately. The local rate depends on where the goods are delivered.
A seller with no physical presence in New Mexico must register and collect once it has at least $100,000 of taxable gross receipts sourced to New Mexico in the previous calendar year.
A seller with a physical presence in New Mexico, such as staff, an office or inventory, must collect regardless of the threshold. The tool does not decide whether a product is taxable or exempt; enter the taxable price.
Illustrative figures only. Check the result against your firm's methodology before relying on it.
Common questions
What is the New Mexico sales tax rate?
New Mexico levies a gross receipts tax on the seller; the state rate is 4.875 percent. Local rates are added on top by delivery address.
What is the New Mexico economic nexus threshold?
At least $100,000 of taxable gross receipts sourced to New Mexico in the previous calendar year.
Sources
Runs in your browser. The figures you type are not sent to CORAA or stored. Check the result against your firm's methodology before relying on it.