New Mexico state sales tax rate
The base state sales tax rate in New Mexico is 4.88%. GRT (gross receipts tax) 4.875% applies broadly including services.
Average local tax adds approximately 2.8%, bringing the typical combined rate to about 7.67%.
Do services need sales tax in New Mexico?
Yes — most services are subject to sales tax in New Mexico. Specific exemptions exist for professional services, healthcare, and non-discretionary services. Always confirm with the New Mexico Department of Revenue or your CPA for your specific industry.
Common exemptions
- Limited — Gross Receipts Tax (GRT) applies to most services performed in NM
State rate
4.88%
Services
Taxable
Avg local add
2.8%