What is the statewide base sales tax rate in 新墨西哥州?

The statewide base sales tax rate in 新墨西哥州 is 4.88%. Local county and city taxes can increase total combined rates up to 9.43%.

What is the sales tax sourcing rule and nexus threshold in 新墨西哥州?

新墨西哥州 utilizes Destination-based sourcing rules. The economic nexus threshold for remote sellers is $100,000 in sales or 200 separate transactions.

NM • 352 ZIP Codes Indexed

新墨西哥州 Sales Tax Rates 2026 - State & Local Guide

2026年新墨西哥州 (NM) 銷售稅綜合指南。基礎州稅率為 4.88%，各地綜合最高稅率可達 9.43%。

⚡ Direct Tax Answer & Key Takeaway

The statewide base sales tax rate in 新墨西哥州 (NM) is 4.88% in 2026. Local county and city taxes can increase total combined rates up to 9.43%, with a statewide average combined rate of 6.81%.

Base State Rate

4.88%

Average Local Rate

6.81%

Maximum Combined

9.43%

Indexed Cities

294

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📋 State Tax Rules & Compliance Guide (新墨西哥州)

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 ↗

🏛️ Counties in 新墨西哥州

Bernalillo County 41 ZIPs → Catron County 7 ZIPs → Chaves County 5 ZIPs → Cibola County 13 ZIPs → Colfax County 7 ZIPs → Curry County 6 ZIPs → De Baca County 1 ZIPs → Doña Ana County 26 ZIPs → Eddy County 9 ZIPs → Grant County 17 ZIPs → Guadalupe County 5 ZIPs → Harding County 3 ZIPs → Hidalgo County 4 ZIPs → Lea County 9 ZIPs → Lincoln County 7 ZIPs → Los Alamos County 3 ZIPs → Luna County 3 ZIPs → McKinley County 19 ZIPs → Mora County 4 ZIPs → Otero County 15 ZIPs → Quay County 5 ZIPs → Rio Arriba County 25 ZIPs → Roosevelt County 6 ZIPs → San Juan County 18 ZIPs → San Miguel County 8 ZIPs → Sandoval County 18 ZIPs → Santa Fe County 18 ZIPs → Sierra County 7 ZIPs → Socorro County 9 ZIPs → Taos County 13 ZIPs → Torrance County 9 ZIPs → Union County 5 ZIPs → Valencia County 7 ZIPs →

❓ Frequently Asked Questions

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

The base statewide sales tax rate in 新墨西哥州 is 4.88%. Depending on the city and county, local sales taxes can increase the total combined rate up to 9.43%.

Remote sellers and e-commerce merchants must register and collect sales tax once they surpass the economic nexus threshold of $100,000 in sales or 200 separate transactions. Tax calculations follow Destination-based sourcing rules.