New Mexico has no sales tax; it taxes the seller’s gross receipts, and most businesses pass the tax on to the customer. Register on TAP before the first sale to get a Business Tax Identification Number (the old CRS number). The rate is the state rate plus the rate of the city or county where the sale happens, so look up your location’s rate before pricing. The same registration opens the withholding account once you have employees.
Checked Oct 21, 2026 against the agency’s page.
Step 2 of 6: Register for tax
1Set up the business
2Register for tax
3Approve the space
4Get the permits for your kind of business
5Alcohol permits
6Before the first hire
Issued by New Mexico Taxation and Revenue Department.
Sources and dates
Taxation and Revenue Department business registration pages and Taxpayer Access Point (TAP). Checked against the agency’s page on the date shown; cities add their own fees.
Questions about opening here.
Yes. New Mexico has no sales tax; it taxes the seller’s gross receipts, and most businesses pass the tax on to the customer.
Yes. New Mexico has no sales tax; it taxes the seller’s gross receipts, and most businesses pass the tax on to the customer.
Yes. New Mexico has no sales tax; it taxes the seller’s gross receipts, and most businesses pass the tax on to the customer.
Yes. New Mexico has no sales tax; it taxes the seller’s gross receipts, and most businesses pass the tax on to the customer.
Yes. New Mexico has no sales tax; it taxes the seller’s gross receipts, and most businesses pass the tax on to the customer.
Yes. New Mexico has no sales tax; it taxes the seller’s gross receipts, and most businesses pass the tax on to the customer.
Yes. New Mexico has no sales tax; it taxes the seller’s gross receipts, and most businesses pass the tax on to the customer.
Yes. New Mexico has no sales tax; it taxes the seller’s gross receipts, and most businesses pass the tax on to the customer.
Yes. New Mexico has no sales tax; it taxes the seller’s gross receipts, and most businesses pass the tax on to the customer.
Yes. New Mexico has no sales tax; it taxes the seller’s gross receipts, and most businesses pass the tax on to the customer.
Yes. New Mexico has no sales tax; it taxes the seller’s gross receipts, and most businesses pass the tax on to the customer.
Yes. New Mexico has no sales tax; it taxes the seller’s gross receipts, and most businesses pass the tax on to the customer.
Yes. New Mexico has no sales tax; it taxes the seller’s gross receipts, and most businesses pass the tax on to the customer.
Yes. New Mexico has no sales tax; it taxes the seller’s gross receipts, and most businesses pass the tax on to the customer.
Yes. New Mexico has no sales tax; it taxes the seller’s gross receipts, and most businesses pass the tax on to the customer.
Yes. New Mexico has no sales tax; it taxes the seller’s gross receipts, and most businesses pass the tax on to the customer.
Yes. New Mexico has no sales tax; it taxes the seller’s gross receipts, and most businesses pass the tax on to the customer.
Yes. New Mexico has no sales tax; it taxes the seller’s gross receipts, and most businesses pass the tax on to the customer.
Yes. New Mexico has no sales tax; it taxes the seller’s gross receipts, and most businesses pass the tax on to the customer.
Yes. New Mexico has no sales tax; it taxes the seller’s gross receipts, and most businesses pass the tax on to the customer.
New Mexico Taxation and Revenue Department.
Step 2 of 6, register for tax. The steps before it: set up the business.
Who needs a business tax registration in New Mexico? | DoorWorthy
