sales tax · 2026
New Mexico sales tax registration threshold
Taxable sales into New Mexico (no transaction-count test).
- Measured over
- Previous calendar year
- On crossing
- Register for New Mexico sales tax
What is the New Mexico sales tax registration threshold?
The New Mexico sales tax registration threshold is $100,000, measured over the previous calendar year. Cross it and you must register for New Mexico sales tax with the New Mexico Department of Revenue. You then charge sales tax on sales to customers in New Mexico.
Do marketplace sales count toward this threshold?
Yes. New Mexico (sales tax) counts sales made through a marketplace facilitator toward the underlying seller's own threshold. The facilitator collects and remits the tax on those sales, so you are not paying it twice - but the volume still moves you toward the figure on this page, and you can be required to register on the strength of sales somebody else collected on. We have not been able to confirm this one against New Mexico (sales tax)'s own material. The published sources disagree, and where they disagree this data counts the sales, because counting is the answer that cannot hide a registration duty. Treat it as our safe default rather than as a finding, and check with New Mexico (sales tax) before relying on it.
Sales through a merchant of record such as Paddle, Polar or Lemon Squeezy are different again: those are the platform's own sales and count toward no threshold anywhere.
What's different about New Mexico
New Mexico levies a Gross Receipts Tax (GRT) on the seller, covering services as well as goods. It behaves like a sales tax in practice but the legal basis differs.
When do you need to register?
Economic nexus: once your sales into the state pass its threshold (commonly $100k or 200 transactions), you must register and collect that state's sales tax.
Deadline: Register before your next sale - many states apply nexus prospectively from the crossing.
How to register in New Mexico
- 1Register for a sales-tax permit with the state's Department of Revenue.
- 2Enable tax collection for that state in your checkout / Stripe Tax.
- 3Remit collected tax on the state's filing schedule.
- 4If you're crossing several states, consider a filing service (TaxJar / Avalara).
New Mexico Department of Revenue - official guidance Sales Tax Institute - Economic Nexus
Don't track New Mexico by hand.
TaxesRadar reads your Stripe & Paddle sales and warns you the moment you approach this threshold - across every country and US state at once.
New Mexico sales tax threshold - FAQ
What is the sales tax registration threshold in New Mexico?
$100,000, measured over previous calendar year. New Mexico has no transaction-count test, so volume of orders alone never triggers registration.
When do I need to register for sales tax in New Mexico?
Economic nexus: once your sales into the state pass its threshold (commonly $100k or 200 transactions), you must register and collect that state's sales tax. Register before your next sale - many states apply nexus prospectively from the crossing.
Does TaxesRadar file my sales tax for me?
No. TaxesRadar watches your Stripe and Paddle sales, warns you before you cross this threshold, and gives you the registration checklist. Filing itself is handed to specialist partners.
Comparing tools for the New Mexico threshold
TaxesRadar vs TaxJarTaxJar files US state returns. Where it stops is the border - see what each one covers, side by side.Other sales tax thresholds
Guidance, not tax advice. Confirm the specifics for your situation with a qualified professional. Threshold shown for 2026; last verified 2026-07-27 against New Mexico Department of Revenue. Rules change - TaxesRadar keeps them current.