Gross Receipts Tax Calculator of New Mexico for 2021 Q2

This page provides an overview of all the sales tax rates across New Mexico for 2021 Q2, giving you a clear picture of the state, county, and local rates in effect.

To get more precise information, you can navigate further to find sales tax rates by specific city or ZIP code. Entering the purchase price will allow you to see the exact sales tax amount for your transaction.

How 2021 Q2 Gross Receipts Tax are calculated in New Mexico

The state general gross receipts tax rate of New Mexico is 5.125%. In addition to the state-level sales tax, cities and municipalities in New Mexico have the authority to levy their own gross receipts tax rates. These local rates can add up to 8.938%, resulting in a combined maximum sales tax rate of 9.438% in certain regions.

Every 2021 Q2 combined rates mentioned above are the results of state rate (5.125%), the county rate (0% to 2.375%), the New Mexico cities rate (0% to 8.938%), and in some case, special rate (0% to 9.063%).

New Mexico's Tax Structure: Alternatives to Sales Tax

New Mexico does not impose a sales tax; instead, it levies a gross receipts tax on individuals or businesses operating within the state. This tax is typically passed on to the consumer, either separately listed or included in the overall price of the product or service.

While the gross receipts tax functions similarly to a sales tax in its impact on the buyer, it is technically a tax on the seller for conducting business in New Mexico. The tax rate varies across the state, ranging from 5.125% to 8.8675%, depending on the business's location.

For comprehensive details, please refer to the official Tax and Revenue New Mexico.

New Mexico state rate(s) for 2021 Q2

Lowest possible rate: 5.1% (e.g., Tajique, New Mexico)
Other common rates: 5.5% .5.688%, 5.958%, 6.063%, 6.083%, 6.125%, 6.188%, 6.313%, 6.375%, 6.438%, 6.5%, 6.521%, 6.563%, 6.625%, 6.688%, 6.75%, 6.771%, 6.813%, 6.833%, 6.875%, 6.938%, 7%, 7.021%, 7.125%, 7.188%, 7.25%, 7.313%, 7.375%, 7.438%, 7.5%, 7.583%, 7.625%, 7.646%, 7.688%, 7.75%, 7.771%, 7.813%, 7.833%, 7.875%, 7.896%, 7.938%, 8%, 8.125%, 8.146%, 8.188%, 8.25%, 8.313%, 8.375%, 8.396%, 8.438%, 8.5%, 8.508%, 8.55%, 8.563%, 8.688%, 8.813%, 8.938%, 9.063%,
Highest possible rate: 9.438% (Taos Ski Valley, New Mexico)
Average combined rate across New Mexico: 7.022% including state, county, and city portions.

Distribution of Sales Tax Rates

• Low range: 5.1% - 6.546%
• Medium range: 6.546% - 7.992%
• High range: 7.992% - 9.438%

Rate changes for 2021_q2

Some counties, cities, and special districts have updated their rates in 2021 Q2 compared to 2021 Q1.

Sample List of New Mexico cities and their changes (up to 15)

Other 2021 Q2 sales tax Facts for New Mexico