New Mexico Sales Tax Guide for E-commerce Sellers

Rate structure

New Mexico's state rate is 4.875%; the combined state + local rate ranges from 4.875–9.4375%. Sourcing: Destination.

COMPONENTRATENOTES

State rate4.875%NM Taxpayer Access Point (TAP) general statewide rate

Local taxes4.875–9.4375%Gross Receipts Tax on the seller: state 4.875% + county/municipal increments by GRT location code (TRD-41413).

ReturnTRD-41413 Gross Receipts Tax ReturnTRD-41413 Gross Receipts Tax Return (per-location-code rows)

Economic nexus threshold

You must register and collect once your New Mexico sales reach $100,000, measured over the previous calendar year. There is no transaction-count threshold. Gross Receipts Tax; taxable gross receipts. Marketplace sales count toward this threshold even though the marketplace collects for you.

Where you stand: SalesTax50 tests your imported sales against this exact rule and flags New Mexico as Approaching or Exceeded on your Nexus page — check my nexus free →

Filing frequency

NM Taxpayer Access Point (TAP) assigns a filing frequency at registration based on expected tax liability and adjusts it over time. Frequencies used in New Mexico: Monthly · Quarterly · Semi-annual.

Due dates

Returns are due on the 25th of the month following the period. When the due date falls on a weekend or holiday it moves to the next business day.

Late filing: 2% per month up to 20%, plus interest.

Marketplace facilitator rules

Since July 2019, marketplace facilitators (Amazon, eBay, Walmart, TikTok Shop) collect and remit New Mexico tax on your marketplace sales. How New Mexico treats them:

Who collects?Facilitatoron marketplace orders; you collect on Shopify / your own site.

Count toward nexus?Yesmarketplace + direct sales together determine your threshold status.

Do you still file?YesYes — a registered seller still files, even for periods where all sales were through marketplaces (a zero or marketplace-only return).

How reported?DeductionReported as a deduction / exempt line, not omitted.

Direct salesYou collectShopify, your own site, invoices — you collect and remit on your return.

Marketplace treatment changes state by state and year by year — SalesTax50 separates marketplace and direct sales automatically, but confirm with New Mexico Taxation and Revenue Department when in doubt.

Filing portal & AutoFile

New Mexico returns are filed through tap.state.nm.us/TAP/_. Login verification: No verification code. SalesTax50 AutoFile prepares the TRD-41413 Gross Receipts Tax Return from your imported sales — you review and approve every return before it is submitted.

FAQ

Do I need a New Mexico permit if I only sell on Amazon?

If you exceed the $100,000 threshold or have physical presence (including inventory in New Mexico warehouses), yes — you must register even though Amazon collects for you.

What if I sell on Shopify and TikTok Shop?

TikTok Shop collects as a marketplace facilitator; Shopify does not. You collect on Shopify orders and report both streams on your NM Taxpayer Access Point (TAP) return — SalesTax50 separates them automatically.

Does SalesTax50 file New Mexico returns automatically?

Yes — AutoFile prepares your TRD-41413 Gross Receipts Tax Return from imported sales; you approve every return before it is submitted, and a $99 one-time state setup configures your existing New Mexico permit.

Is GRT a sales tax?

It's levied on your receipts, but since 2021 remote sellers report by delivery location like a destination sales tax.

This guide is general information for e-commerce sellers, not tax advice. Rates, thresholds and due dates change — confirm with New Mexico Taxation and Revenue Department before relying on them.

Let AutoFile handle your New Mexico returns

Prepared and checked for you — you approve before anything is filed.

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