Is shipping taxable in New Mexico?
Quick answer
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.
Delivery charges are part of gross receipts and taxable.
Rule summary
How New Mexico treats each category.
| Separately stated shipping | Taxable |
|---|---|
| Shipping bundled into item price | Taxable — it becomes part of the sales price |
| Handling charges | Taxable in most states, even where freight is exempt |
| Shipping on an exempt item | Not taxable — delivery follows the taxability of the goods |
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 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.
- Should I charge tax on shipping for a mixed order in New Mexico?
- On an order containing both taxable and exempt goods, tax the delivery charge in proportion to the taxable share of the order, by price or by weight. Document whichever method you use consistently.
More New Mexico guides
Other New Mexico rules that change the total.