New Mexico sales tax filing runs through the state’s Gross Receipts Tax (GRT), which every business operating in New Mexico reports to the Taxation and Revenue Department on Form TRD-41413. Returns and payments are due by the 25th of the month following the close of each reporting period, whether you file monthly, quarterly, or semiannually.1New Mexico Taxation and Revenue Department. GRT Filer’s Kit The GRT is technically an excise tax on the privilege of doing business in the state, measured by your total receipts from selling goods, leasing property, or performing services, not a sales tax charged to the buyer.2New Mexico Taxation and Revenue Department. Gross Receipts Tax Overview For most filers the practical experience is similar, but the legal framing shapes how rates, deductions, and nexus work.
Register for a Business Tax Identification Number First
You can’t file until you have a New Mexico Business Tax Identification Number. This replaced the older Combined Reporting System (CRS) number, and some department materials still use “CRS” in older references. Registration is free. Apply online through the Taxation and Revenue Department’s website, or submit Form ACD-31015 at any district tax office by appointment or by mail.3New Mexico Taxation and Revenue Department. Who Must Register a Business
The same number covers GRT and any other state business taxes that apply to you, such as withholding tax or compensating tax. You’ll use it on every return and in every interaction with the department.3New Mexico Taxation and Revenue Department. Who Must Register a Business
How Often You File and When the Return Is Due
The department assigns your reporting frequency based on the tax liability your business is expected to generate. Three schedules are standard:
- Monthly, for higher-volume filers. Each period ends on the last day of the calendar month.
- Quarterly, for lower-volume businesses. Periods close in March, June, September, and December.
- Semiannual, for the smallest operations. Periods cover January through June and July through December.
State law lets the department secretary place businesses with anticipated tax liability under $500 per month on a less frequent schedule, though no reporting interval can exceed one year.4Justia Law. New Mexico Code 7-1-15 – Secretary May Set Tax Reporting Periods
Whatever frequency you’re assigned, the deadline is the same rule: the 25th of the month after the reporting period closes.1New Mexico Taxation and Revenue Department. GRT Filer’s Kit A monthly filer’s January return is due February 25. A quarterly filer’s first-quarter return is due April 25. When the 25th lands on a weekend or state holiday, the deadline moves to the next business day.
Rates Depend on Where the Sale Is Sourced
There is no single statewide GRT rate. Combined rates blend a state component with municipal and county increments, and they vary significantly across jurisdictions. The Taxation and Revenue Department publishes an interactive rate lookup on its website where you can search by address or map location to find the correct GRT location code and current rate.
For most transactions the rate follows the destination. If the goods are delivered elsewhere, or the product of a service ends up in another jurisdiction, you report those receipts under the destination’s location code, not your own address. A design studio in Albuquerque delivering finished materials to a client in Las Cruces reports that receipt under the Las Cruces code and rate.5New Mexico Taxation and Revenue Department. New Gross Receipts Tax Rules Take Effect July 1
Storefront retailers whose sales happen entirely on-premises see little practical difference: delivery point and business location are the same. But if you ship products or perform services delivered at the customer’s location, you need to track customer addresses and report receipts under each correct destination code on a single return.5New Mexico Taxation and Revenue Department. New Gross Receipts Tax Rules Take Effect July 1 Applying the wrong location code is one of the most common filing mistakes.
What Goes on the Return
The filing form is the Gross Receipts Tax Return, Form TRD-41413. Whether you submit it electronically or on paper, gather the same core information before you start:
- Total gross receipts for the period, before any expenses, deductions, or exemptions.
- The correct GRT location code for every jurisdiction where your transactions are sourced.
- Deduction codes for any receipts you’re claiming as non-taxable.
- Non-taxable transaction certificates (NTTCs) from buyers claiming a deduction, such as purchases for resale or by qualifying organizations.
The form asks you to categorize receipts as taxable, deductible, or exempt, and to break them out by location code. Overcounting taxable receipts means you overpay; undercounting invites penalties when the department reconciles the numbers.
Deductions and NTTCs
New Mexico allows a long list of deductions from gross receipts, including retail food sales, prescription drugs and durable medical equipment, prosthetic devices sold to medical practitioners, sales of tangible property to 501(c)(3) nonprofits, certain manufacturer inputs and processing services, and a partial deduction for hospital receipts. Each deduction requires its own code on the return, and many require a valid NTTC on file from the buyer. Claiming a deduction without the supporting documentation is a common source of assessments after the fact.
Filing Electronically Through TAP
Most businesses file through the Taxpayer Access Point (TAP), the department’s online portal. After logging in, select your gross receipts tax account and the period you’re filing. TAP walks you through entering receipts, location codes, and deductions in a digital version of Form TRD-41413. Review, submit with an electronic signature, and keep the confirmation number as proof of filing.
Payment happens in the same portal, by electronic check (ACH debit) or credit card. The return and the payment share the same deadline: the 25th of the month after the period closes.1New Mexico Taxation and Revenue Department. GRT Filer’s Kit
Paper Filing
Paper returns are still accepted. Complete Form TRD-41413 and mail it, with any payment, to:
Business Taxes
P.O. Box 25128
Santa Fe, NM 87504-51286New Mexico Taxation and Revenue Department. Contact Information
The department reads the postmark date for timeliness, but leave mailing time so the return arrives by the 25th.
Amending a Return
If you find an error after filing, submit an amended return for that period. You cannot file a supplemental return that shows only the difference between original and corrected figures. The amended return must show the complete corrected numbers for the entire period, so the department reads it as a replacement rather than a duplicate or a fragmented adjustment.
In TAP, check the box that flags the filing as an amendment, which tells the system the new data replaces everything previously submitted for that period. On paper, check the amendment box on the form before mailing it to the same P.O. Box.
Penalties for Late Filing and Underpayment
Missing the deadline or underpaying adds up quickly. For negligent failures to file or pay on time, the department adds 2% of the unpaid tax for each month or partial month the return or payment is late, capped at 20% of the amount due. A minimum $5 penalty applies to GRT returns even when the tax owed is small.7Justia Law. New Mexico Code 7-1-69 – Civil Penalty for Failure to File Return or Pay Tax Due to Negligence
If the department determines the failure was willful — an attempt to evade or defeat the tax — the penalty jumps to 50% of the unpaid amount or $25, whichever is greater.7Justia Law. New Mexico Code 7-1-69 – Civil Penalty for Failure to File Return or Pay Tax Due to Negligence Interest accrues on unpaid balances from the original due date. If you realize a deadline has slipped, filing and paying immediately keeps the damage bounded.
Out-of-State Sellers and Marketplace Sales
Physical presence in New Mexico isn’t required to owe GRT. Since July 1, 2019, any out-of-state seller with at least $100,000 in taxable gross receipts sourced to New Mexico in the previous calendar year has economic nexus and must register, collect, and remit the tax.8New Mexico Taxation and Revenue Department. Determining Nexus Once you cross the threshold, collection begins January 1 of the following year.
Sales made through a marketplace facilitator generally don’t count toward the $100,000 threshold because the marketplace handles the tax on those transactions. Direct sales through your own website, over the phone, or through other channels do count.
When the Marketplace Files for You
If you sell through a platform like Amazon or Etsy, the marketplace provider is responsible for collecting and remitting GRT on sales it facilitates on your behalf. Under New Mexico law, the marketplace’s gross receipts include all amounts collected from customers on those sales, regardless of what portion it passes along to the seller.9Legal Information Institute. New Mexico Admin Code 3.2.1.20 – Gross Receipts of Marketplace Providers Those receipts are the platform’s filing responsibility, not yours.
If all your New Mexico sales flow through a qualifying marketplace, you may not need to register or file at all. If you also sell directly, you still need a Business Tax Identification Number and must file returns covering the non-marketplace receipts.