What is the sales tax rate in San Juan County, NM?

The average sales tax rate in San Juan County (NM) is 6.61%, with jurisdictions ranging between 6.50% and 8.19%.

San Juan County • New Mexico (NM)

18 ZIP Code

San Juan County, NM Sales Tax Rates 2026

2026 sales tax rate guide for San Juan County, NM. Average combined tax rate is 6.61% with local jurisdictions ranging up to 8.19%.

Average Combined Rate

6.61%

Estimated Tax Range: 6.50% - 8.19%

⚡ Direct Tax Answer & Key Takeaway

As of 2026, the local county sales tax rate in San Juan County (New Mexico) is 1.62%. Combined sales tax rates across cities in this county range from 6.50% to 8.19% (averaging 6.61%).

County Tax

1.62%

Average Combined Rate

6.61%

Max Local Rate

8.19%

Indexed Cities

Cities & Towns in San Juan County

City	Combined Sales Tax Rate	Action
Farmington	8.19%	View Tax Rates →
La Plata	6.50%	View Tax Rates →
Spencerville	6.50%	View Tax Rates →
Waterflow	6.50%	View Tax Rates →
North Light Plant	6.50%	View Tax Rates →
Kirtland	6.81%	View Tax Rates →
Sullivan	6.50%	View Tax Rates →
Newcomb	6.50%	View Tax Rates →
Nenahnezad	6.50%	View Tax Rates →
Naschitti	6.50%	View Tax Rates →
Sheep Springs	6.50%	View Tax Rates →
Crystal	6.50%	View Tax Rates →
Totah Vista	6.50%	View Tax Rates →
Sanostee	6.50%	View Tax Rates →
Beclabito	6.50%	View Tax Rates →
Turley	6.50%	View Tax Rates →
Lake Valley	6.50%	View Tax Rates →
La Boca	6.50%	View Tax Rates →

📋 State Tax Rules & Compliance Guide

Sourcing Rule: Destination-based

Groceries & Food: Exempt (0% Tax)

Clothing & Apparel: Taxable at standard rate

SaaS & Digital Goods: Non-Taxable

Economic Nexus Threshold: $100,000 in sales or 200 separate transactions

Official Tax Authority: New Mexico Department of Revenue ↗

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ZIP Codes in San Juan County

87325 6.50% 87328 6.50% 87364 6.50% 87401 6.50% 87402 8.19% 87410 6.50% 87412 6.50% 87413 6.50% 87415 6.50% 87416 6.50% 87417 6.81% 87418 6.50% 87419 6.50% 87420 6.50% 87421 6.50% 87455 6.50% 87461 6.50% 87499 6.50%

❓ Frequently Asked Questions

Key questions and answers regarding sales tax rates, exemptions, and compliance.

The county tax rate for San Juan County is 1.62%. When combined with New Mexico state taxes and local municipal/district taxes, the overall sales tax rate varies between 6.50% and 8.19%.

In New Mexico, grocery items are currently Exempt (0% Tax). SaaS and digital automated goods are Non-Taxable.