New Mexico economic nexus threshold for sales tax
Data version 2026-Q3 · reviewed 2026-07-14
If you sell into New Mexico without a physical presence, you may still be required to register for, collect, and remit sales tax once your sales cross the state's economic nexus threshold. Here is where New Mexico stands.
New Mexico threshold at a glance
| Revenue threshold | $100,000 |
|---|---|
| Transaction threshold | None |
| How they combine | Revenue only |
| Measurement period | Previous calendar year |
| State sales-tax rate | 4.875% |
What this means for remote sellers
New Mexico uses a revenue-only economic nexus threshold. You establish nexus once your gross sales into New Mexico reach $100,000 during previous calendar year. The number of separate transactions does not affect the threshold.
How New Mexico compares to other states
New Mexico's $100,000 revenue threshold is the most common in the country — 42 jurisdictions use it. It is one of 29 jurisdictions that look at revenue only — the number of transactions does not count. Its 4.875% base sales-tax rate sits below the roughly 5.7% average state rate.
How the New Mexico threshold is measured
New Mexico measures the threshold over Previous calendar year. Gross sales generally include taxable and (in many states) exempt sales; rules on marketplace-facilitated sales vary. Verify the specifics with the New Mexico department of revenue.
Do marketplaces collect New Mexico sales tax?
New Mexico requires marketplace facilitators — platforms such as Amazon, Etsy, eBay, and Walmart — to collect and remit New Mexico sales tax on sales made through them. If you sell only through those marketplaces, the platform generally collects the tax for you. Sales you make directly — through your own website or store — still count toward your New Mexico economic nexus threshold and remain your responsibility. Whether marketplace-facilitated sales also count toward your own threshold varies, so confirm with the New Mexico Taxation and Revenue Department.
What to do if you've crossed it
- Register with the New Mexico Taxation and Revenue Department for a sales-tax permit.
- Begin collecting tax on taxable sales to New Mexico customers.
- File and remit on the schedule the state assigns.
- Confirm treatment of marketplace sales and any local taxes with a professional.
Not sure where you stand?
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Tools to get compliant
Triggered nexus somewhere? These tools handle registration, collection, filing, and remittance so you don't have to.
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New Mexico economic nexus FAQ
What is the economic nexus threshold in New Mexico?
New Mexico uses a revenue-only economic nexus threshold. You establish nexus once your gross sales into New Mexico reach $100,000 during previous calendar year. The number of separate transactions does not affect the threshold.
Do remote sellers have to collect New Mexico sales tax?
If your sales into New Mexico cross the threshold ($100,000) during previous calendar year, you generally must register, collect, and remit New Mexico sales tax.
Does New Mexico count the number of transactions?
No. New Mexico measures only revenue ($100,000); the number of transactions does not matter.
When did New Mexico's economic nexus rules take effect?
New Mexico began enforcing economic nexus on July 1, 2019. Economic nexus stems from the 2018 South Dakota v. Wayfair Supreme Court decision; states phased in their rules afterward. Note: Gross Receipts Tax rather than a sales tax.
What is the sales tax rate in New Mexico?
New Mexico's statewide base sales-tax rate is 4.875%. Local jurisdictions may add their own tax, so the total rate at a given address is often higher. Once you establish nexus, you collect at the combined state and local rate for the destination.
Do marketplaces like Amazon collect New Mexico sales tax?
Yes. New Mexico requires marketplace facilitators — platforms such as Amazon, Etsy, eBay, and Walmart — to collect and remit sales tax on sales made through them. Sales you make directly, through your own website or store, still count toward your New Mexico economic nexus threshold.
How do I register for a New Mexico sales tax permit?
Register with the New Mexico Taxation and Revenue Department. You will need your business information and the date you first crossed the threshold. After registering, the state will assign a filing frequency based on your sales volume.
Related states
Informational only — not legal or tax advice. Verify with the New Mexico department of revenue and a qualified professional.