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. MKT: Marketplace sales excluded when the marketplace provider collects (FYI-206). 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 —
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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, Etsy, 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 direct Shopify store orders (not TikTok / Facebook & Instagram orders routed through Shopify), WooCommerce, or 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 collectdirect Shopify store orders, WooCommerce, your own site, invoices — you collect and remit on your return.
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.
What about WooCommerce and Etsy?
Same split: Etsy collects as a marketplace facilitator; WooCommerce is your own store, so you collect on WooCommerce orders. Connect both and SalesTax50 keeps the marketplace and direct streams separate on your NM Taxpayer Access Point (TAP) return.
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 setting up your existing New Mexico permit is included at no extra charge.
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.
Let AutoFile handle your New Mexico returns
Prepared and checked for you — you approve before anything is filed.
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