What special sales tax rates or excise layers apply in New Mexico?

No separately verified special-rate category is published in the current member-state register for this jurisdiction. Product-specific research observations remain available below.

What does the New Mexico research say about prewritten software?

The corpus contains one prewritten software observation under these researched conditions: sale context: software or license used in new mexico. The research observation says the observed treatment is included in base; with special rate required; a 4.875% state rate; local interaction: ordinary local stack; sourcing: special; effective from 2026-07-01. Prewritten software and licenses to use software are taxable property or digital goods when used in New Mexico. Status: Research observation — independent review required. Confirm the cited authority and transaction facts before use.

How can digital audio visual tax treatment vary in New Mexico?

The corpus contains 2 digital audio visual observations and does not support one unconditional yes-or-no answer. It records 2 included in base. Representative condition-specific observations include: when sale context: license of digital good: included in base at 4.875%; when sale context: digital good license used in new mexico: included in base at 4.875%. Review the full records and cited authority for the exact product identity, transaction facts, effective date, and local treatment before use.

What does the New Mexico research say about prepared food?

The corpus contains one prepared food observation under these researched conditions: sale context: hot or immediate consumption. The research observation says the observed treatment is included in base; with special rate required; a 4.875% state rate; local interaction: ordinary local stack; sourcing: special; effective from 2026-07-01. Hot food, restaurant food, and food for immediate or on-premises consumption do not qualify for the food deduction and remain taxable. Status: Research observation — independent review required. Confirm the cited authority and transaction facts before use.

New Mexico Sales & Use Tax 2026: Rates, Filing & Forms

Q: Does New Mexico have a statewide sales tax?

Gross Receipts Tax (GRT), a seller-side gross-receipts regime New Mexico GRT applies broadly to receipts from goods and services. State, county, municipal, and special location components are tied to Department of Taxation and Revenue location codes.

How New Mexico's system is organized

New Mexico GRT applies broadly to receipts from goods and services. State, county, municipal, and special location components are tied to Department of Taxation and Revenue location codes.

The headline rate is only the beginning

The statutory state component combines with destination location increments. Accurate rooftop-to-location-code resolution is necessary because postal labels do not define GRT boundaries.

Why location data matters

Tax situs is a legal determination. Mailing city, ZIP code, county proximity, and geocoding are useful evidence, but none should silently substitute for the jurisdiction rule that controls the transaction.

Rules that can change the answer

Product identity should be established before a rate is selected. In New Mexico, examples that deserve their own rule path include:

services are broadly within GRT unless a deduction applies
nontaxable transaction certificates support many deductions
marketplace receipts are reported with a statutory deduction when requirements are met

These are examples, not an exhaustive taxability matrix. Bundles, customer use, delivery method, exemptions, and effective dates can change the result.

Beyond three headline examples

The underlying research inventory contains 50 New Mexico treatment records across 29 product families. The inventory includes effective-date, evidence, rate-class, local-interaction, and sourcing fields. Its breadth is not a claim that every observed treatment is active in production: unresolved or independently unreviewed records remain non-operative.

50treatment records

29product families

construction servicedurable medical equipmentmanufacturing inputrentalresalebuilding material

Explore all 50 New Mexico research recordsSearch treatment, rate, local, sourcing, evidence, and effective-date fields

Search this state's rule research

50 of 50 records shown

general tangible personal propertyspecial

Research observation — independent review required

New Mexico GRT is imposed on the person doing business, not as ordinary buyer sales tax; the state component is 4.875 percent and combined rates range through 10.8125 percent for this publication window.

Treatment: included in base
Rate application: special rate required
Rate class: special
State rate: 4.875%
Taxable base: seller gross receipts excluding tax billed to buyer
Local interaction: ordinary local stack
Sourcing: special
Evidence required: seller liability transaction role property delivery and reporting location
Effective start: 2025-07-01
Effective end: 2026-06-30
Effective-window status: publication window verified
Runtime boundary: seller liability billing policy destination sourcing and local rate schedule required

Before operational use: ingest official reporting-location rate schedule; preserve seller-liability accounting and billing presentation; obtain post-2026-06-30 edition; independent review

State authority research source

servicespecial

Research observation — independent review required

Receipts from performing services in New Mexico and specified services performed outside New Mexico whose product is first used in New Mexico enter the seller's GRT base unless exempt or deductible.

Treatment: included in base
Rate application: special rate required
Rate class: special
State rate: 4.875%
Taxable base: seller gross receipts from services excluding tax billed to buyer
Local interaction: ordinary local stack
Sourcing: special
Evidence required: seller liability service location product of service use and reporting location
Effective start: 2025-07-01
Effective end: 2026-06-30
Effective-window status: publication window verified
Runtime boundary: seller liability service sourcing and local rate schedule required

Before operational use: encode service-product sourcing and deductions; ingest reporting-location rates; obtain next edition; independent review

State authority research source

rentalspecial

Research observation — independent review required

Leases and licenses of property employed in New Mexico enter the seller's GRT base, with tangible-property leases sourced to the location of primary use.

Identity or conditions: rented product: tangible personal property

Treatment: included in base
Rate application: special rate required
Rate class: special
State rate: 4.875%
Taxable base: seller gross receipts from lease or license
Local interaction: ordinary local stack
Sourcing: special
Evidence required: seller liability property identity primary use location and charge components
Effective start: 2025-07-01
Effective end: 2026-06-30
Effective-window status: publication window verified
Runtime boundary: seller liability primary use sourcing and local rate schedule required

Before operational use: encode primary-use sourcing and category deductions; ingest reporting-location rates; obtain next edition; independent review

State authority research source

digital audio visualspecial

Research observation — independent review required

New Mexico GRT property includes licenses of digital goods other than copyright trademark or patent licenses.

Identity or conditions: sale context: license of digital good

Treatment: included in base
Rate application: special rate required
Rate class: special
State rate: 4.875%
Taxable base: seller gross receipts from digital good license
Local interaction: ordinary local stack
Sourcing: special
Evidence required: seller liability digital rights delivery and use location
Effective start: 2025-07-01
Effective end: 2026-06-30
Effective-window status: publication window verified
Runtime boundary: digital license identity seller liability sourcing and rate schedule required

Before operational use: encode digital license and excluded intellectual-property boundary; ingest reporting-location rates; obtain next edition; independent review

State authority research source

construction servicespecial

Research observation — independent review required

Services for GRT include construction activities and construction materials becoming part of the project, subject to deduction rules.

Treatment: included in base
Rate application: special rate required
Rate class: special
State rate: 4.875%
Taxable base: seller gross receipts including construction materials
Local interaction: ordinary local stack
Sourcing: special
Evidence required: seller liability project location service scope materials and deductions
Effective start: 2025-07-01
Effective end: 2026-06-30
Effective-window status: publication window verified
Runtime boundary: construction deduction chain seller liability and location rate required

Before operational use: build contractor and construction deduction chain; ingest reporting-location rates; obtain next edition; independent review

State authority research source

resaleno rate

Research observation — independent review required

A properly executed New Mexico NTTC accepted in good faith substantiates the seller's resale deduction; another state's resale certificate is not a New Mexico NTTC.

Identity or conditions: qualifying use: resale; required certificate: New Mexico NTTC

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
State rate: 0%
Local rate: 0%
Taxable base: seller receipts deductible with valid NTTC
Local interaction: no local rate
Sourcing: standard situs
Evidence required: resale use good faith NTTC and seller deduction reporting
Effective start: 2025-07-01
Effective end: 2026-06-30
Effective-window status: publication window verified
Runtime boundary: NTTC lineage good faith and deduction reporting required

Before operational use: validate NTTC issuance type and lineage; persist seller deduction reporting code; obtain next edition; independent review

State authority research source

manufacturing inputno rate

Research observation — independent review required

Qualifying ingredient component and manufacturing-consumable receipts may be deducted with required substantiation and separately reported deduction codes.

Identity or conditions: qualifying use: ingredient component or manufacturing consumable; required certificate: New Mexico NTTC or authorized alternative

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
State rate: 0%
Local rate: 0%
Taxable base: seller receipts deductible for qualifying manufacturing input
Local interaction: no local rate
Sourcing: standard situs
Evidence required: manufacturing use product category authorized documentation and deduction code
Effective start: 2025-07-01
Effective end: 2026-06-30
Effective-window status: publication window verified
Runtime boundary: manufacturing scope documentation and deduction reporting required

Before operational use: encode manufacturing category and deduction-code rules; validate documentation lineage; obtain next edition; independent review

State authority research source

durable medical equipmentno rate

Research observation — independent review required

Qualifying sales or rentals of durable medical equipment or medical supplies may use separately reported deduction code D0-016.

Identity or conditions: intended user: human; qualifying use: deduction code D0 016

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
State rate: 0%
Local rate: 0%
Taxable base: seller receipts deductible for qualifying DME or medical supplies
Local interaction: no local rate
Sourcing: standard situs
Evidence required: medical item identity qualifying sale or rental and D0 016 substantiation
Effective start: 2025-07-01
Effective end: 2026-06-30
Effective-window status: publication window verified
Runtime boundary: medical item scope substantiation and deduction reporting required

Before operational use: pin and encode complete Section 7-9-73.3 qualification; validate deduction evidence; obtain next edition; independent review

State authority research source

school supplyno rate

Research observation — independent review required

A contract-operated campus bookstore may exempt required course textbooks sold to an enrolled student presenting valid student identification.

Identity or conditions: purchaser status: enrolled student with valid id; sale context: contract campus bookstore; subtype: required postsecondary textbook

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
State rate: 0%
Local rate: 0%
Taxable base: qualifying campus textbook receipts exempt
Local interaction: no local rate
Sourcing: standard situs
Evidence required: required course material campus contract enrollment and student id
Effective start: 2025-07-01
Effective end: 2026-06-30
Effective-window status: publication window verified
Runtime boundary: bookstore contract course requirement and student status validation required

Before operational use: encode institution bookstore course and student requirements; obtain next edition; independent review

State authority research source

vehicleno rate

Research observation — independent review required

Receipts from vehicles subject to motor vehicle excise tax are exempt from GRT; manufactured homes remain a stated exception.

Identity or conditions: sale context: subject to motor vehicle excise tax

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
State rate: 0%
Local rate: 0%
Taxable base: vehicle receipts exempt from GRT and routed to MVET
Local interaction: no local rate
Sourcing: standard situs
Evidence required: vehicle identity and motor vehicle excise tax status
Effective start: 2025-07-01
Effective end: 2026-06-30
Effective-window status: publication window verified
Runtime boundary: separate motor vehicle excise tax routing required

Before operational use: route motor vehicle excise tax separately; encode manufactured-home exception; obtain next edition; independent review

State authority research source

rentalspecial

Research observation — independent review required

Qualifying short-term fleet automobile leases incur GRT plus a separate 5 percent leased-vehicle GRT and a 2-dollar daily surcharge, subject to the temporary-replacement exception.

Identity or conditions: rented product: passenger automobile fleet five or more; sale context: lease term six months or less

Treatment: included in base
Rate application: special rate required
Rate class: special
Taxable base: seller vehicle lease receipts with separate vehicle tax and surcharge
Local interaction: ordinary local stack
Sourcing: special
Evidence required: vehicle capacity fleet size lease term acquisition date replacement statement and primary use
Effective start: 2025-07-01
Effective end: 2026-06-30
Effective-window status: publication window verified
Runtime boundary: GRT local rate leased vehicle component and fixed daily surcharge resolver required

Before operational use: encode calendar-month term fleet acquisition and replacement-statement conditions; ingest GRT local rates; route fixed surcharge; obtain next edition; independent review

State authority research source

general tangible personal propertyno rate

Research observation — independent review required

An isolated or occasional sale or lease by a person not in the business of selling or leasing the same or similar property or service is exempt.

Identity or conditions: sale context: isolated or occasional sale by nonbusiness seller

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
State rate: 0%
Local rate: 0%
Taxable base: isolated or occasional receipts exempt
Local interaction: no local rate
Sourcing: standard situs
Evidence required: seller business activity and transaction frequency
Effective start: 2025-07-01
Effective end: 2026-06-30
Effective-window status: publication window verified
Runtime boundary: seller business activity and occasional sale boundary required

Before operational use: encode seller business and frequency evidence; obtain next edition; independent review

State authority research source

general tangible personal propertyspecial

Research observation — independent review required

Current New Mexico authority imposes GRT on the seller's receipts at a 4.875 percent state component plus the official location-specific stack for the delivery or reporting location.

Treatment: included in base
Rate application: special rate required
Rate class: special
State rate: 4.875%
Taxable base: seller gross receipts excluding separately stated pass through GRT
Local interaction: ordinary local stack
Sourcing: special
Evidence required: seller liability product delivery and reporting location
Effective start: 2026-07-01
Effective end: 2027-06-30
Effective-window status: current operational window verified
Runtime boundary: current official location code and combined rate matrix required

Before operational use: ingest and independently recompute the current official location-rate matrix; preserve seller-liability accounting and billing presentation; independent review

State authority research source 1 State authority research source 2 State authority research source 3 State authority research source 4

groceryno rate

Research observation — independent review required

Qualifying food for home consumption sold by a qualifying retail food store is deductible from New Mexico gross receipts.

Identity or conditions: sale context: food for home consumption; seller classification: qualifying retail food store

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
State rate: 0%
Local rate: 0%
Taxable base: qualifying food receipts deductible
Local interaction: no local rate
Sourcing: standard situs
Evidence required: food identity home consumption and retail food store status
Effective start: 2026-07-01
Effective end: 2027-06-30
Effective-window status: current operational window verified
Runtime boundary: seller qualification and home consumption evidence required

Before operational use: bind retail-food-store qualification evidence; independent review

State authority research source 1 State authority research source 2

groceryspecial

Research observation — independent review required

Food sold by a nonqualifying seller or outside the home-consumption food deduction remains in the general GRT base.

Identity or conditions: sale context: outside food deduction

Treatment: included in base
Rate application: special rate required
Rate class: special
State rate: 4.875%
Taxable base: seller receipts outside food deduction
Local interaction: ordinary local stack
Sourcing: special
Evidence required: food deduction disqualifier and reporting location
Effective start: 2026-07-01
Effective end: 2027-06-30
Effective-window status: current operational window verified
Runtime boundary: deduction boundary and current location rate required

Before operational use: encode deduction disqualifiers; ingest current location-rate matrix; independent review

State authority research source 1 State authority research source 2 State authority research source 3

prepared foodspecial

Research observation — independent review required

Hot food, restaurant food, and food for immediate or on-premises consumption do not qualify for the food deduction and remain taxable.

Identity or conditions: sale context: hot or immediate consumption

Treatment: included in base
Rate application: special rate required
Rate class: special
State rate: 4.875%
Taxable base: seller receipts outside home consumption food deduction
Local interaction: ordinary local stack
Sourcing: special
Evidence required: food preparation context and reporting location
Effective start: 2026-07-01
Effective end: 2027-06-30
Effective-window status: current operational window verified
Runtime boundary: hot or immediate consumption boundary and current rate required

Before operational use: encode preparation and consumption context; ingest current location-rate matrix; independent review

State authority research source 1 State authority research source 2 State authority research source 3

candyno rate

Research observation — independent review required

New Mexico does not create a candy-specific exclusion from the qualifying food deduction; qualifying home-consumption candy follows the food rule.

Identity or conditions: sale context: food for home consumption; seller classification: qualifying retail food store

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
State rate: 0%
Local rate: 0%
Taxable base: qualifying food receipts deductible
Local interaction: no local rate
Sourcing: standard situs
Evidence required: candy identity home consumption and retail food store status
Effective start: 2026-07-01
Effective end: 2027-06-30
Effective-window status: current operational window verified
Runtime boundary: seller qualification and home consumption evidence required

Before operational use: bind retail-food-store qualification evidence; independent review

State authority research source 1 State authority research source 2

candyspecial

Research observation — independent review required

Candy sold outside the qualifying retail-food-store home-consumption deduction remains taxable under the general GRT base.

Identity or conditions: sale context: outside food deduction

Treatment: included in base
Rate application: special rate required
Rate class: special
State rate: 4.875%
Taxable base: seller receipts outside food deduction
Local interaction: ordinary local stack
Sourcing: special
Evidence required: food deduction disqualifier and reporting location
Effective start: 2026-07-01
Effective end: 2027-06-30
Effective-window status: current operational window verified
Runtime boundary: deduction boundary and current location rate required

Before operational use: encode deduction disqualifiers; ingest current location-rate matrix; independent review

State authority research source 1 State authority research source 2 State authority research source 3

soft drinkno rate

Research observation — independent review required

Packaged soft drinks for home consumption sold by a qualifying retail food store follow the qualifying food deduction.

Identity or conditions: sale context: packaged for home consumption; seller classification: qualifying retail food store

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
State rate: 0%
Local rate: 0%
Taxable base: qualifying food receipts deductible
Local interaction: no local rate
Sourcing: standard situs
Evidence required: soft drink identity home consumption and retail food store status
Effective start: 2026-07-01
Effective end: 2027-06-30
Effective-window status: current operational window verified
Runtime boundary: seller qualification and home consumption evidence required

Before operational use: bind retail-food-store qualification evidence; independent review

State authority research source 1 State authority research source 2

soft drinkspecial

Research observation — independent review required

Soft drinks sold by a nonqualifying seller or for restaurant or immediate consumption remain taxable.

Identity or conditions: sale context: restaurant or outside food deduction

Treatment: included in base
Rate application: special rate required
Rate class: special
State rate: 4.875%
Taxable base: seller receipts outside food deduction
Local interaction: ordinary local stack
Sourcing: special
Evidence required: food deduction disqualifier and reporting location
Effective start: 2026-07-01
Effective end: 2027-06-30
Effective-window status: current operational window verified
Runtime boundary: deduction boundary and current location rate required

Before operational use: encode deduction disqualifiers; ingest current location-rate matrix; independent review

State authority research source 1 State authority research source 2 State authority research source 3

prewritten softwarespecial

Research observation — independent review required

Prewritten software and licenses to use software are taxable property or digital goods when used in New Mexico.

Identity or conditions: sale context: software or license used in new mexico

Treatment: included in base
Rate application: special rate required
Rate class: special
State rate: 4.875%
Taxable base: seller receipts from software or license
Local interaction: ordinary local stack
Sourcing: special
Evidence required: software identity initial use and reporting location
Effective start: 2026-07-01
Effective end: 2027-06-30
Effective-window status: current operational window verified
Runtime boundary: software use location and current rate required

Before operational use: encode initial-use sourcing; ingest current location-rate matrix; independent review

State authority research source 1 State authority research source 2 State authority research source 3

custom softwarespecial

Research observation — independent review required

Custom software development is a taxable service when performed in New Mexico or when its product is initially used in New Mexico.

Identity or conditions: sale context: service product initially used in new mexico

Treatment: included in base
Rate application: special rate required
Rate class: special
State rate: 4.875%
Taxable base: seller gross receipts from custom software service
Local interaction: ordinary local stack
Sourcing: special
Evidence required: custom software identity performance and initial use
Effective start: 2026-07-01
Effective end: 2027-06-30
Effective-window status: current operational window verified
Runtime boundary: service performance initial use and current rate required

Before operational use: encode service-performance and initial-use sourcing; ingest current location-rate matrix; independent review

State authority research source 1 State authority research source 2 State authority research source 3 State authority research source 4

saasspecial

Research observation — independent review required

New Mexico's GRT base reaches SaaS as a digital-product license or as a taxable service when used in New Mexico.

Identity or conditions: sale context: digital product or service used in new mexico

Treatment: included in base
Rate application: special rate required
Rate class: special
State rate: 4.875%
Taxable base: seller receipts from digital product or service
Local interaction: ordinary local stack
Sourcing: special
Evidence required: saas transaction identity use and reporting location
Effective start: 2026-07-01
Effective end: 2027-06-30
Effective-window status: current operational window verified
Runtime boundary: digital use location and current rate required

Before operational use: bind transaction characterization and use location; ingest current location-rate matrix; independent review

State authority research source 1 State authority research source 2 State authority research source 3 State authority research source 4

digital audio visualspecial

Research observation — independent review required

A license to use digital audio or video in New Mexico is taxable under the digital-good and property rules.

Identity or conditions: sale context: digital good license used in new mexico

Treatment: included in base
Rate application: special rate required
Rate class: special
State rate: 4.875%
Taxable base: seller receipts from digital good license
Local interaction: ordinary local stack
Sourcing: special
Evidence required: digital good identity initial use and reporting location
Effective start: 2026-07-01
Effective end: 2027-06-30
Effective-window status: current operational window verified
Runtime boundary: digital use location and current rate required

Before operational use: encode initial-use sourcing; ingest current location-rate matrix; independent review

State authority research source 1 State authority research source 2 State authority research source 3

digital bookspecial

Research observation — independent review required

A license to use a digital book in New Mexico is taxable under the digital-good and property rules.

Identity or conditions: sale context: digital good license used in new mexico

Treatment: included in base
Rate application: special rate required
Rate class: special
State rate: 4.875%
Taxable base: seller receipts from digital good license
Local interaction: ordinary local stack
Sourcing: special
Evidence required: digital book identity initial use and reporting location
Effective start: 2026-07-01
Effective end: 2027-06-30
Effective-window status: current operational window verified
Runtime boundary: digital use location and current rate required

Before operational use: encode initial-use sourcing; ingest current location-rate matrix; independent review

State authority research source 1 State authority research source 2 State authority research source 3

prescription drug humanno rate

Research observation — independent review required

Receipts from qualifying prescription drugs for human use are deductible under current New Mexico medical rules.

Identity or conditions: qualifying use: prescribed for human use

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
State rate: 0%
Local rate: 0%
Taxable base: qualifying prescription drug receipts deductible
Local interaction: no local rate
Sourcing: standard situs
Evidence required: drug identity prescription and human use
Effective start: 2026-07-01
Effective end: 2027-06-30
Effective-window status: current operational window verified
Runtime boundary: prescription and qualifying item evidence required

Before operational use: bind prescription and item qualification evidence; independent review

State authority research source 1 State authority research source 2

nonprescription drug humanspecial

Research observation — independent review required

Nonprescription drugs remain in the general GRT base because the prescription-drug deduction does not apply.

Treatment: included in base
Rate application: special rate required
Rate class: special
State rate: 4.875%
Taxable base: seller receipts outside prescription drug deduction
Local interaction: ordinary local stack
Sourcing: special
Evidence required: nonprescription drug identity and reporting location
Effective start: 2026-07-01
Effective end: 2027-06-30
Effective-window status: current operational window verified
Runtime boundary: current location rate required

Before operational use: ingest current location-rate matrix; independent review

State authority research source 1 State authority research source 2 State authority research source 3

durable medical equipmentno rate

Research observation — independent review required

The current medical deduction applies through June 30, 2030 only to qualifying medical receipts of a New Mexico Medicaid participant meeting the required medical-receipts share.

Identity or conditions: intended user: human; qualifying use: qualifying medical sale or rental; seller classification: nm medicaid participant 90% medical receipts

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
State rate: 0%
Local rate: 0%
Taxable base: qualifying medical receipts deductible
Local interaction: no local rate
Sourcing: standard situs
Evidence required: medical item seller qualification and sunset
Effective start: 2026-07-01
Effective end: 2030-06-30
Effective-window status: current window and sunset verified
Runtime boundary: seller medicaid and medical receipts share evidence required

Before operational use: bind Medicaid participation and receipts-share evidence; independent review

State authority research source

durable medical equipmentspecial

Research observation — independent review required

Medical equipment receipts that do not satisfy the narrow seller and transaction deduction remain taxable.

Identity or conditions: intended user: human; seller classification: other or unsubstantiated seller

Treatment: included in base
Rate application: special rate required
Rate class: special
State rate: 4.875%
Taxable base: seller receipts outside medical deduction
Local interaction: ordinary local stack
Sourcing: special
Evidence required: medical item deduction disqualifier and reporting location
Effective start: 2026-07-01
Effective end: 2027-06-30
Effective-window status: current operational window verified
Runtime boundary: deduction boundary and current location rate required

Before operational use: encode deduction disqualifiers; ingest current location-rate matrix; independent review

State authority research source 1 State authority research source 2

manufacturing inputno rate

Research observation — independent review required

Qualifying ingredients, components, and manufacturing consumables are deductible only with the required New Mexico substantiation.

Identity or conditions: qualifying use: ingredient component or qualifying consumable; required certificate: new mexico nttc or allowed alternative

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
State rate: 0%
Local rate: 0%
Taxable base: qualifying manufacturing input receipts deductible
Local interaction: no local rate
Sourcing: standard situs
Evidence required: manufacturing use and documentation lineage
Effective start: 2026-07-01
Effective end: 2027-06-30
Effective-window status: current operational window verified
Runtime boundary: manufacturing scope and certificate lineage required

Before operational use: validate manufacturing category and documentation lineage; independent review

State authority research source

manufacturing inputspecial

Research observation — independent review required

Manufacturing purchases outside the qualifying use or documentation rules remain taxable.

Identity or conditions: qualifying use: other or unsubstantiated use

Treatment: included in base
Rate application: special rate required
Rate class: special
State rate: 4.875%
Taxable base: seller receipts outside manufacturing deduction
Local interaction: ordinary local stack
Sourcing: special
Evidence required: manufacturing deduction disqualifier and reporting location
Effective start: 2026-07-01
Effective end: 2027-06-30
Effective-window status: current operational window verified
Runtime boundary: deduction boundary and current location rate required

Before operational use: encode deduction disqualifiers; ingest current location-rate matrix; independent review

State authority research source 1 State authority research source 2

rentalspecial

Research observation — independent review required

Receipts from leasing or licensing tangible property primarily used in New Mexico enter the seller's GRT base and use the applicable reporting-location rate.

Identity or conditions: rented product: general tangible personal property; sale context: primary use in new mexico

Treatment: included in base
Rate application: special rate required
Rate class: special
State rate: 4.875%
Taxable base: seller gross receipts from lease or license
Local interaction: ordinary local stack
Sourcing: special
Evidence required: rented product primary use and reporting location
Effective start: 2026-07-01
Effective end: 2027-06-30
Effective-window status: current operational window verified
Runtime boundary: primary use sourcing and current location rate required

Before operational use: encode primary-use sourcing; ingest current location-rate matrix; independent review

State authority research source 1 State authority research source 2 State authority research source 3 State authority research source 4

resaleno rate

Research observation — independent review required

A purchase for resale is deductible only with a valid New Mexico NTTC or authorized alternative accepted under the current rule.

Identity or conditions: purchaser use: resale; required certificate: new mexico nttc or allowed alternative

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
State rate: 0%
Local rate: 0%
Taxable base: qualifying resale receipts deductible
Local interaction: no local rate
Sourcing: standard situs
Evidence required: resale use and certificate lineage
Effective start: 2026-07-01
Effective end: 2027-06-30
Effective-window status: current operational window verified
Runtime boundary: resale use and certificate lineage required

Before operational use: validate certificate type good faith and lineage; independent review

State authority research source

resalespecial

Research observation — independent review required

Property withdrawn or purchased for the purchaser's own use does not qualify for the resale deduction.

Identity or conditions: purchaser use: own use or consumption

Treatment: included in base
Rate application: special rate required
Rate class: special
State rate: 4.875%
Taxable base: seller receipts outside resale deduction
Local interaction: ordinary local stack
Sourcing: special
Evidence required: purchaser use and reporting location
Effective start: 2026-07-01
Effective end: 2027-06-30
Effective-window status: current operational window verified
Runtime boundary: own use boundary and current location rate required

Before operational use: encode purchaser-use boundary; ingest current location-rate matrix; independent review

State authority research source 1 State authority research source 2

building materialno rate

Research observation — independent review required

Qualifying materials that become ingredients or components of a New Mexico construction project are deductible with the required construction NTTC.

Identity or conditions: qualifying use: component of new mexico construction project; required certificate: new mexico construction nttc

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
State rate: 0%
Local rate: 0%
Taxable base: qualifying construction component receipts deductible
Local interaction: no local rate
Sourcing: standard situs
Evidence required: construction use project and certificate lineage
Effective start: 2026-07-01
Effective end: 2027-06-30
Effective-window status: current operational window verified
Runtime boundary: project component and certificate lineage required

Before operational use: validate project use and certificate lineage; independent review

State authority research source

building materialspecial

Research observation — independent review required

Building materials outside the documented construction-component deduction remain taxable.

Identity or conditions: qualifying use: other or unsubstantiated use

Treatment: included in base
Rate application: special rate required
Rate class: special
State rate: 4.875%
Taxable base: seller receipts outside construction material deduction
Local interaction: ordinary local stack
Sourcing: special
Evidence required: construction deduction disqualifier and reporting location
Effective start: 2026-07-01
Effective end: 2027-06-30
Effective-window status: current operational window verified
Runtime boundary: deduction boundary and current location rate required

Before operational use: encode deduction disqualifiers; ingest current location-rate matrix; independent review

State authority research source 1 State authority research source 2

construction serviceno rate

Research observation — independent review required

A documented qualifying construction-business input may be deductible under the current construction rules.

Identity or conditions: purchaser use: qualifying construction business input; required certificate: new mexico nttc or allowed alternative

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
State rate: 0%
Local rate: 0%
Taxable base: qualifying construction service input receipts deductible
Local interaction: no local rate
Sourcing: standard situs
Evidence required: construction business use and certificate lineage
Effective start: 2026-07-01
Effective end: 2027-06-30
Effective-window status: current operational window verified
Runtime boundary: business input and certificate lineage required

Before operational use: validate business-input scope and certificate lineage; independent review

State authority research source

construction servicespecial

Research observation — independent review required

Construction services for end use remain taxable and are reported using the project-site location rules.

Identity or conditions: purchaser use: end use

Treatment: included in base
Rate application: special rate required
Rate class: special
State rate: 4.875%
Taxable base: seller gross receipts from construction service
Local interaction: ordinary local stack
Sourcing: special
Evidence required: construction service project site and reporting location
Effective start: 2026-07-01
Effective end: 2027-06-30
Effective-window status: current operational window verified
Runtime boundary: project site and current location rate required

Before operational use: encode project-site sourcing; ingest current location-rate matrix; independent review

State authority research source 1 State authority research source 2 State authority research source 3 State authority research source 4

lodgingspecial

Research observation — independent review required

Lodging receipts enter the New Mexico GRT base at the property location; any separate local lodgers-tax regime requires distinct routing.

Treatment: included in base
Rate application: special rate required
Rate class: special
State rate: 4.875%
Taxable base: seller gross receipts from lodging
Local interaction: ordinary local stack
Sourcing: special
Evidence required: lodging identity property location and local regime
Effective start: 2026-07-01
Effective end: 2027-06-30
Effective-window status: current operational window verified
Runtime boundary: property location GRT and separate local lodgers tax required

Before operational use: ingest current location-rate matrix; separate local lodgers-tax routing; independent review

State authority research source 1 State authority research source 2 State authority research source 3

utilities energyspecial

Research observation — independent review required

Utility and energy receipts remain within the broad current GRT base absent a separately substantiated deduction.

Treatment: included in base
Rate application: special rate required
Rate class: special
State rate: 4.875%
Taxable base: seller gross receipts from property or service
Local interaction: ordinary local stack
Sourcing: special
Evidence required: utility identity service location and reporting location
Effective start: 2026-07-01
Effective end: 2027-06-30
Effective-window status: current operational window verified
Runtime boundary: utility specific deductions and current location rate required

Before operational use: encode utility-specific deductions; ingest current location-rate matrix; independent review

State authority research source 1 State authority research source 2 State authority research source 3

telecommunicationsspecial

Research observation — independent review required

Ordinary intrastate telecommunications receipts enter the New Mexico GRT base and require the current reporting-location rate.

Identity or conditions: subtype: intrastate or ordinary telecommunications

Treatment: included in base
Rate application: special rate required
Rate class: special
State rate: 4.875%
Taxable base: seller gross receipts from telecommunications
Local interaction: ordinary local stack
Sourcing: special
Evidence required: telecommunications scope and reporting location
Effective start: 2026-07-01
Effective end: 2027-06-30
Effective-window status: current operational window verified
Runtime boundary: service scope and current location rate required

Before operational use: encode service scope; ingest current location-rate matrix; independent review

State authority research source 1 State authority research source 2

telecommunicationsunresolved

Research observation — independent review required

Interstate telecommunications require a separately resolved statutory and sourcing regime and must fail closed rather than inherit the intrastate result.

Identity or conditions: subtype: interstate telecommunications

Treatment: unresolved
Rate application: special rate required
Rate class: unresolved
Taxable base: fail closed pending interstate telecommunications regime
Local interaction: unresolved
Sourcing: special
Evidence required: interstate telecommunications scope and regime
Effective start: 2026-07-01
Effective end: 2027-06-30
Effective-window status: current window rule unresolved
Runtime boundary: interstate telecommunications regime required

Before operational use: pin and encode interstate telecommunications regime; independent review

State authority research source 1 State authority research source 2

professional servicespecial

Research observation — independent review required

Professional services performed in New Mexico or whose product is initially used in New Mexico are taxable, subject to professional-service reporting-location rules.

Identity or conditions: sale context: performed or initially used in new mexico

Treatment: included in base
Rate application: special rate required
Rate class: special
State rate: 4.875%
Taxable base: seller gross receipts from professional service
Local interaction: ordinary local stack
Sourcing: special
Evidence required: professional service performance initial use and reporting location
Effective start: 2026-07-01
Effective end: 2027-06-30
Effective-window status: current operational window verified
Runtime boundary: professional service sourcing and current location rate required

Before operational use: encode performance and initial-use sourcing; ingest current location-rate matrix; independent review

State authority research source 1 State authority research source 2 State authority research source 3

repair servicespecial

Research observation — independent review required

Repair labor and service receipts enter New Mexico's broad GRT service base absent a specific deduction.

Treatment: included in base
Rate application: special rate required
Rate class: special
State rate: 4.875%
Taxable base: seller gross receipts from repair service
Local interaction: ordinary local stack
Sourcing: special
Evidence required: repair service identity and reporting location
Effective start: 2026-07-01
Effective end: 2027-06-30
Effective-window status: current operational window verified
Runtime boundary: service reporting location and current rate required

Before operational use: ingest current location-rate matrix; independent review

State authority research source 1 State authority research source 2 State authority research source 3 State authority research source 4

installation serviceno rate

Research observation — independent review required

An installation service qualifies for a construction-input deduction only within the documented construction-business pathway.

Identity or conditions: required certificate: new mexico nttc or allowed alternative; sale context: qualifying construction input

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
State rate: 0%
Local rate: 0%
Taxable base: qualifying construction input receipts deductible
Local interaction: no local rate
Sourcing: standard situs
Evidence required: installation construction context and certificate lineage
Effective start: 2026-07-01
Effective end: 2027-06-30
Effective-window status: current operational window verified
Runtime boundary: construction context and certificate lineage required

Before operational use: validate construction context and certificate lineage; independent review

State authority research source

installation servicespecial

Research observation — independent review required

Ordinary downstream installation charges remain taxable services; installed-basis purchase rules do not create a general customer-charge exemption.

Identity or conditions: sale context: ordinary installation

Treatment: included in base
Rate application: special rate required
Rate class: special
State rate: 4.875%
Taxable base: seller gross receipts from installation service
Local interaction: ordinary local stack
Sourcing: special
Evidence required: installation service context and reporting location
Effective start: 2026-07-01
Effective end: 2027-06-30
Effective-window status: current operational window verified
Runtime boundary: service reporting location and current rate required

Before operational use: encode construction boundary; ingest current location-rate matrix; independent review

State authority research source 1 State authority research source 2 State authority research source 3 State authority research source 4

shippingspecial

Research observation — independent review required

Seller-billed delivery, postage, freight, or transportation remains part of the taxable sales price even when separately stated.

Identity or conditions: sale context: seller delivery incidental to sale

Treatment: included in base
Rate application: special rate required
Rate class: special
State rate: 4.875%
Taxable base: seller delivery charge included in sales price
Local interaction: ordinary local stack
Sourcing: special
Evidence required: delivery charge relationship and sale reporting location
Effective start: 2026-07-01
Effective end: 2027-06-30
Effective-window status: current operational window verified
Runtime boundary: charge relationship and current location rate required

Before operational use: encode seller-versus-buyer carrier relationship; ingest current location-rate matrix; independent review

State authority research source 1 State authority research source 2 State authority research source 3

shippingspecial

Research observation — independent review required

Standalone transportation services in, into, or from New Mexico are taxable services with reporting location determined by the applicable entry or delivery rule.

Identity or conditions: sale context: standalone transportation in into or from new mexico

Treatment: included in base
Rate application: special rate required
Rate class: special
State rate: 4.875%
Taxable base: seller gross receipts from transportation service
Local interaction: ordinary local stack
Sourcing: special
Evidence required: transportation scope entry delivery and reporting location
Effective start: 2026-07-01
Effective end: 2027-06-30
Effective-window status: current operational window verified
Runtime boundary: transportation scope and current location rate required

Before operational use: encode transportation scope and sourcing; ingest current location-rate matrix; independent review

State authority research source 1 State authority research source 2 State authority research source 3

clothingspecial

Research observation — independent review required

Clothing and footwear are ordinarily taxable outside the exact annual holiday or when an item fails the holiday category or price limit.

Identity or conditions: tax holiday status: outside 2026 holiday or nonqualifying

Treatment: included in base
Rate application: special rate required
Rate class: special
State rate: 4.875%
Taxable base: seller receipts from ordinary clothing sale
Local interaction: ordinary local stack
Sourcing: special
Evidence required: clothing identity holiday status and reporting location
Effective start: 2026-07-01
Effective end: 2027-06-30
Effective-window status: current operational window verified
Runtime boundary: holiday boundary and current location rate required

Before operational use: encode holiday exclusion list; ingest current location-rate matrix; independent review

State authority research source 1 State authority research source 2 State authority research source 3 State authority research source 4 State authority research source 5

clothingno rate

Research observation — independent review required

Qualifying clothing or footwear priced under 100 dollars per item is deductible during the official July 31 through August 2, 2026 New Mexico GRT holiday.

Identity or conditions: maximum sale amount exclusive: 100; sale amount scope: per item net; subtype: qualifying clothing or footwear; tax holiday status: active 2026

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
State rate: 0%
Local rate: 0%
Taxable base: qualifying 2026 holiday clothing receipts deductible
Local interaction: no local rate
Sourcing: standard situs
Evidence required: holiday window item category and per item price
Effective start: 2026-07-31
Effective end: 2026-08-02
Effective-window status: exact window verified
Runtime boundary: holiday clock category exclusion and per item price required

Before operational use: encode item exclusions and holiday clock; independent review

State authority research source 1 State authority research source 2

A temporary rule is still a real rule

New Mexico provides a recurring gross-receipts tax deduction for qualifying back-to-school sales, with special small-retailer provisions for some merchandise.

Holiday logic must check the event window, item definition, price cap, transaction timing, local participation, exchanges, and rain checks—not simply turn off tax for an entire state.

Working with TRD-41413

The principal repository-tracked return is TRD-41413. Paper eligibility is taxpayer-specific; electronic filing or a waiver may control.

How to file New Mexico sales tax: 2026 due dates, frequencies, and forms →

Tracked form version: Rev. 07/01/2023
Paper filing posture: taxpayer specific
Account data required: state tax account number, filing frequency

Repository-verified workflow outputs

Worksheet for portal entryPortal upload file

Collected by a marketplace does not mean invisible

Facilitated sales generally enter gross receipts and are removed through the state's designated deduction or exclusion workflow.

Tracked reporting locationTRD-41413 marketplace deduction

Seller registration, nexus thresholds, zero-return obligations, facilitator certifications, and direct sales must be evaluated separately. Prophit keeps those facts attached to the return treatment instead of dropping marketplace transactions from the record.

New Mexico Nontaxable Transaction Certificate (NTTC)

The repository tracks New Mexico Nontaxable Transaction Certificate (NTTC). Certificate validity still depends on the purchaser, seller, claimed use, dates, signatures, and any state-specific acceptance conditions.

Certificates are evidence, not a blanket switch

A certificate should be tied to the correct customer, seller, state, reason, product use, effective period, and transaction population, then monitored for expiration or changed facts.

State-specific knowledge, carried into the workflow

Prophit currently structures New Mexico transaction data for worksheet for portal entry, portal upload file. Availability is kept separate from customer credentials, state acceptance, and direct transmission authority.

See how Prophit.ai compares to other options in the sales tax software buyer's guide.

Research coverageInventory tracked50 treatment records across 29 product families

Jurisdiction logicEvidence-gatedState, local, sourcing, and special-regime facts require current situs evidence

Workflow outputAvailableWorksheet for portal entry, Portal upload file

Direct transmissionAuthority-gatedNot represented by this public guide as authorized or available

Product availability varies by jurisdiction and customer configuration. Workflow support does not by itself establish registration, filing authority, credentials, agency acceptance, or tax advice.

Start with the authority

This guide is grounded in the repository's reviewed filing, marketplace, certificate, and tax-authority records. Rules change; confirm the current source and effective period before acting.

Reviewed and current as of August 22, 2026

New Mexico Sales Tax Guide

What people ask about New Mexico sales tax

How New Mexico's system is organized

The headline rate is only the beginning

Rules that can change the answer

Beyond three headline examples

A temporary rule is still a real rule

Working with TRD-41413

Collected by a marketplace does not mean invisible

New Mexico Nontaxable Transaction Certificate (NTTC)

State-specific knowledge, carried into the workflow

Start with the authority

What people ask about New Mexico sales tax

How New Mexico's system is organized

The headline rate is only the beginning

Rules that can change the answer

Beyond three headline examples

A temporary rule is still a real rule

Working with TRD-41413

Collected by a marketplace does not mean invisible

New Mexico Nontaxable Transaction Certificate (NTTC)

State-specific knowledge, carried into the workflow

Start with the authority

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