{
  "publisher": "ZipNumbers",
  "city": "Albuquerque",
  "state": "NM",
  "state_name": "New Mexico",
  "county": "Bernalillo County",
  "combined_rate": 7.625,
  "components": [
    {
      "level": "state",
      "name": "New Mexico gross receipts tax",
      "rate": 4.875
    },
    {
      "level": "county",
      "name": "Bernalillo County",
      "rate": 1.3125
    },
    {
      "level": "city",
      "name": "City of Albuquerque",
      "rate": 1.4375
    }
  ],
  "effective_date": "2026-01-01",
  "confidence": "estimated",
  "population": 560274,
  "median_household_income": 62634,
  "zips": [
    "87102",
    "87104",
    "87105",
    "87106",
    "87107",
    "87108",
    "87109",
    "87110",
    "87111",
    "87112",
    "87114",
    "87120"
  ],
  "note": "New Mexico levies a gross receipts tax on the seller rather than a sales tax; it applies to most services as well as goods, which is broader than a typical sales tax.",
  "source": "New Mexico Taxation and Revenue Department",
  "source_url": "https://www.tax.newmexico.gov/businesses/gross-receipts-overview/",
  "page_url": "https://zipnumbers.com/sales-tax/new-mexico/albuquerque"
}