Southwest · NM
New Mexico Sales Tax Guide
Gross Receipts Tax (GRT), a seller-side gross-receipts regime
What people ask about New Mexico sales tax
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.
What sales tax rate and sourcing rules matter in New Mexico?
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.
What New Mexico sales tax return or form is used?
The principal repository-tracked return is TRD-41413. Paper eligibility is taxpayer-specific; electronic filing or a waiver may control.
How are marketplace sales reported in New Mexico?
Facilitated sales generally enter gross receipts and are removed through the state's designated deduction or exclusion workflow.
What resale or exemption certificate applies in New Mexico?
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.
Does New Mexico have a sales tax holiday?
New Mexico provides a recurring gross-receipts tax deduction for qualifying back-to-school sales, with special small-retailer provisions for some merchandise.
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.
How New Mexico's tax 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.
Rates and sourcing
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.
Tax situs is a legal determination. Mailing city, ZIP code, county proximity, and geocoding should not silently substitute for the jurisdiction rule that controls the transaction.
Product and transaction wrinkles
Product identity should be established before a rate is selected. Examples 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 examples are not an exhaustive taxability matrix. Bundles, customer use, delivery method, exemptions, and effective dates can change the result.
Product-treatment research coverage
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.
50 treatment records across 29 product families.
Examples of researched product families
- construction service
- durable medical equipment
- manufacturing input
- rental
- resale
- building material
Explore all 50 New Mexico research records
general tangible personal property
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
service
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
rental
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
digital audio visual
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
construction service
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
resale
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
manufacturing input
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
durable medical equipment
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
school supply
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
vehicle
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
rental
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
general tangible personal property
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
general tangible personal property
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
grocery
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
grocery
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 food
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
candy
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
candy
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 drink
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 drink
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 software
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 software
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
saas
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 visual
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 book
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 human
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 human
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 equipment
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
durable medical equipment
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 input
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
manufacturing input
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
rental
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
resale
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
resale
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 material
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
building material
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 service
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
construction service
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
lodging
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 energy
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
telecommunications
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
telecommunications
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 service
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 service
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 service
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
installation service
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
shipping
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
shipping
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
clothing
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
clothing
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
Sales-tax holiday research
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.
Returns and filing workflows
The principal repository-tracked return is TRD-41413. Paper eligibility is taxpayer-specific; electronic filing or a waiver may control.
- 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 entry
- Portal upload file
Marketplace-facilitated sales
Facilitated sales generally enter gross receipts and are removed through the state's designated deduction or exclusion workflow.
Tracked reporting location: TRD-41413 marketplace deduction
Registration, nexus thresholds, zero-return obligations, facilitator certifications, and direct sales must be evaluated separately.
Exemption documentation
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.
A certificate should be tied to the correct customer, seller, state, reason, product use, effective period, and transaction population.
How Prophit supports the work
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.
- Research coverage — Inventory tracked: 50 treatment records across 29 product families
- Jurisdiction logic — Evidence-gated: State, local, sourcing, and special-regime facts require current situs evidence
- Workflow output — Available: Worksheet for portal entry, Portal upload file
- Direct transmission — Authority-gated: Not represented by this public guide as authorized or available
Product availability varies by jurisdiction and customer configuration. Workflow support does not establish registration, filing authority, credentials, agency acceptance, or tax advice.
Official and reviewed sources
Rules change. Confirm the current source and effective period before acting.
- New Mexico sales-tax holiday guidance
- New Mexico tax authority or filing guidance
- New Mexico tax authority or filing guidance
- New Mexico tax authority or filing guidance
- New Mexico tax authority or filing guidance
- New Mexico tax authority or filing guidance
- New Mexico tax authority or filing guidance
- New Mexico tax authority or filing guidance