New Mexico Sales Tax Guide for eCommerce Businesses
New Mexico Sales Tax Guide for eCommerce Businesses
Sales Tax eBook
Contact Us
New Mexico's Sales Tax Authority
State Phone Information
505-827-0832
Member of the Streamlined Sales Tax Governing Board?
No
Tax percent range for remote sellers in New Mexico
5.125% to 9.0625%
The information on this page is for reference only and should not be used as legal or tax advice. If you are concerned about your sales tax obligations it is advised to hire a professional.
This Page was last updated: December 2021
Do you need to collect sales tax in New Mexico?
If you have nexus in New Mexico you will need to first register, then collect and remit sales tax. There are two main ways that sellers can have nexus: physical or economic.
Physical nexus - A seller physical/ tangible presence in the state.
Economic nexus - A remote seller (no physical presence) passes the threshold tor total revenue or number of transactions.
Does New Mexico charge sales tax on shipping?
Yes
Do you have physical nexus in New Mexico?
A seller has physical nexus in New Mexico if they have any of the following:
Have an office, distribution house, sales house, warehouse, service enterprise, or other place of business in New Mexico?
Solicit orders through the use of employees or independent contractors in New Mexico?
Solicit orders through advertisements placed in newspapers or magazines published in New Mexico, broadcast by New Mexico radio or TV stations, or transmitted by New Mexico cable systems?
Regularly solicit orders whether or not such orders are accepted in New Mexico, unless the activity in New Mexico consists solely of soliciting by direct mail?
Regularly engage in the delivery of property in New Mexico other than by common carrier or U.S. mail because of advertising or other sales program directed at potential customers in New Mexico?
Canvass, demonstrate, collect money, warehouse, or store merchandise, or deliver or distribute products because of an advertising or other sales program directed at potential customers in New Mexico?
Maintain a stock of goods in New Mexico?
License the use of intangible personal property in New Mexico?
Do you have economic nexus in New Mexico?
New Mexico's Economic Nexus Sales Threshold
$100,000
Economic Transactions Threshold
N/A
Economic Nexus Evaluation Period
Previous Calendar Year
Economics Nexus Effective Date
July 1, 2019
What types of sales are included in New Mexico's Economic Nexus Sales Threshold?
Taxable sales are included.
Marketplace sales made by individual sellers are excluded from the threshold.
How does New Mexico treat exempt transactions when calculating economic nexus?
Exempt sales and exempt services are not included in the threshold
Does New Mexico have a Marketplace Facilitator Law?
Yes, Marketplace Facilitators are required to collect and remit sales tax on behalf of sellers on their platform.
Filling Sales Tax
When are Returns Due?
New Mexico sales tax returns are generally always due the 25th day of the month following the reporting period. If the filing due date falls on a weekend or holiday, sales tax is generally due the next business day.
How often are Sales Tax Returns filed?
Monthly, Quarterly or Semi Annually
This period is determined by the state typically by assessing your volume of sales in the state.
Options for filing sales tax returns:
Online - Use the New Mexico Taxation and Revenue Department website to file online
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