New Mexico sales tax rules
Quick answer
New Mexico charges a 4.875% statewide sales tax, plus local county, city and district add-ons. What gets taxed matters as much as the rate: below is how New Mexico treats each category that commonly changes a receipt total.
Direct answers
Each answer has its own page with the full rule and exceptions.
Is there sales tax on groceries in New Mexico?
No. Groceries bought for home preparation are exempt from New Mexico state sales tax. Prepared and restaurant food is still taxable.
Is clothing taxed in New Mexico?
Yes. Clothing is fully taxable in New Mexico at the combined state and local rate.
Is shipping taxable in New Mexico?
Yes. Delivery charges are part of the taxable sales price in New Mexico, so you charge tax on shipping whenever the item being shipped is taxable.
Do I have to charge sales tax for online sales in New Mexico?
Only after you cross economic nexus. Once you exceed $100,000 in sales into New Mexico over 12 months, you must register with the New Mexico Taxation and Revenue Department and charge the buyer's destination rate.
Does New Mexico have a tax-free weekend?
Yes. New Mexico runs a sales tax holiday: Back-to-school holiday on the first weekend of August. Qualifying purchases skip the full combined rate, which runs 7.625% in covered New Mexico metros.
New Mexico rates by city
Combined state, county, city and district rates.