Do I have to charge sales tax for online sales in New Mexico?
Quick answer
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.
New Mexico applies $100,000 in taxable gross receipts sourced to the state.
Rule summary
How New Mexico treats each category.
| Economic nexus — sales threshold | $100,000 |
|---|---|
| Transaction-count threshold | None — sales volume only |
| Marketplace facilitator collection | Required — Amazon, Etsy and eBay collect on your behalf for their sales |
| Rate to charge | The buyer's destination rate (7.625% in covered New Mexico metros) |
| Registration authority | New Mexico Taxation and Revenue Department |
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.
- 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.
- Do marketplace sales count toward the New Mexico threshold?
- Marketplaces collect and remit for their own sales, but most states still count those sales when measuring your $100,000 threshold. Check the New Mexico Taxation and Revenue Department guidance before excluding them.
- Which rate does an online seller charge in New Mexico?
- New Mexico sources remote sales to the delivery address, so you charge the buyer's combined state, county, city and district rate, not your own location's rate.
More New Mexico guides
Other New Mexico rules that change the total.