New Mexico Amazon Sales Tax
New Mexico applies a Gross Receipts Tax (GRT) rather than a traditional sales tax, and has enforced marketplace facilitator collection since July 2019. Amazon collects New Mexico GRT on every order.
Overview
New Mexico's marketplace facilitator law took effect July 1, 2019. Importantly, New Mexico does not levy a conventional sales tax — it imposes a Gross Receipts Tax (GRT), which is legally a tax on the seller's gross receipts rather than on the buyer, though in practice it is passed through to customers and behaves much like a sales tax at checkout. The statewide GRT base rate is 4.875%, with counties and municipalities layering local GRT on top, pushing the combined rate as high as roughly 9.0625% depending on the delivery location.
The 4.875% state rate has been in place since July 1, 2023 (reduced from 5%). New Mexico is unusual in that GRT is location-based on where the product is delivered, so the effective rate varies widely across the state. Amazon, as a registered marketplace facilitator, calculates and remits the correct combined GRT on every order shipped to a New Mexico address.
For an Amazon-only (FBA) seller, this means New Mexico GRT is collected and remitted automatically with no separate registration obligation for those marketplace-facilitated sales. Sellers with non-Amazon channels or other in-state activity should consult a tax professional, since GRT can apply to a broader base than a typical sales tax.
What FBA sellers still need to know
No registration for ongoing Amazon-only sales — Amazon collects and remits New Mexico GRT. Direct or non-Amazon sellers with more than $100,000 in annual New Mexico gross receipts must register and remit GRT themselves.
This content is educational and not legal or tax advice. Sales tax law changes frequently and is jurisdiction-specific. Always verify with a qualified tax professional and the state revenue department before making compliance decisions.
See all 50 states