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NEW MEXICO · TAXES

Taxes

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New Mexico statewide rule

New Mexico levies a gross receipts tax (GRT) instead of a conventional sales tax, commonly passed on to the customer. Combined rates range from 4.875% (the state portion) to 10.8125% depending on location, as counties and municipalities add local increments.

§ realfile.tax.newmexico.gov
Verified Jul 16, 2026Reviewed
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