United States State Sales Tax Economic Nexus for Remote Sellers NM-T: New Mexico: economic nexus threshold test

A business without physical presence, including a marketplace provider or seller, is subject to New Mexico gross receipts tax (GRT) when it has at least $100,000 of taxable gross receipts from New Mexico (as at 1 October 2026; from 1 July 2019). There is no transaction-count test.

Maintained by Gerard Blokdyk

Other controls in New Mexico – United States State Sales Tax Economic Nexus for Remote Sellers

NM-M New Mexico: marketplace facilitator rule
NM-P New Mexico: measurement period
NM-R New Mexico: registration and collection duty

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MCP endpoint All United States State Sales Tax Economic Nexus for Remote Sellers controls