Is clothing taxed in New Mexico?
Quick answer
Yes. Clothing is fully taxable in New Mexico at the combined state and local rate.
Clothing is subject to gross receipts tax outside the August holiday.
Rule summary
How New Mexico treats each category.
| Everyday clothing and footwear | Taxable at the combined rate (7.625%) |
|---|---|
| Accessories, jewelry, handbags | Taxable in nearly every state, including exemption states |
| Sports and protective equipment | Taxable — treated as equipment, not clothing |
| Sales tax holiday | Back-to-school holiday on the first weekend of August. |
Source: New Mexico Taxation and Revenue Department · rates as published for 2026
This page summarizes the general rule. Every state writes exceptions for specific products, and local jurisdictions can differ from the state treatment. Confirm your situation with the New Mexico Taxation and Revenue Department or a tax professional before relying on it for filing.
Combined rates in New Mexico
What a taxable purchase actually costs in New Mexico.
Frequently asked
Answers pulled from the same rule set.
- Is clothing taxed in New Mexico?
- Yes. Clothing is fully taxable in New Mexico at the combined state and local rate.
- Are shoes taxed in New Mexico?
- Yes, footwear is taxed at the same combined rate as other clothing.
More New Mexico guides
Other New Mexico rules that change the total.