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New Mexico economic nexus threshold

You likely have economic nexus in New Mexico once your gross sales into the state reach $100,000 in the previous calendar year. New Mexico has no transaction-count threshold.

Revenue threshold
$100,000
Transactions
None
Logic
Revenue only
Measured over
previous calendar year

Check your New Mexico sales

How New Mexico’s threshold works

If you sell into New Mexicowithout a physical presence there, you may still be required to register for, collect, and remit sales tax once your activity crosses the state’s economic-nexus threshold. New Mexico measures this over the previous calendar year.

New Mexico has no transaction-count threshold: only your gross revenue into the state matters.

Note: New Mexico uses a Gross Receipts Tax (GRT). Threshold is $100k of taxable gross receipts.

What counts toward the threshold

New Mexico generally counts your gross sales into the state, typically including taxable and many exempt or wholesale sales, not just your profit. Sales made through a marketplace that already collects tax for you may be counted differently; this checker measures your direct sales.

What to do if you’ve crossed it

  1. Register for a sales-tax permit with the New Mexico TRD.
  2. Start collecting New Mexico sales tax at the correct rate.
  3. File returns and remit on the state’s schedule.
  4. Consider a sales-tax professional or automation if you’re near the line in several states.

Deadlines and rates vary by state, so confirm the specifics before you act.

New Mexico sales tax nexus FAQ

Do I owe sales tax in New Mexico?
You likely have economic nexus in New Mexico once your gross sales into the state reach $100,000 in the previous calendar year. New Mexico has no transaction-count threshold. If you have crossed it, you may need to register, collect, and remit sales tax. This is general information, not tax advice.
What is New Mexico's economic nexus threshold?
$100,000 in gross sales into New Mexico, measured over the previous calendar year. New Mexico has no transaction-count threshold.
Does New Mexico count the number of transactions?
No. New Mexico has no transaction-count threshold; only your gross revenue into the state matters.
What if I only sell through a marketplace like Amazon or Etsy?
Marketplace facilitators generally collect and remit sales tax on sales made through their platform, which can change who is responsible. This tool covers economic nexus from your direct sales; confirm marketplace-facilitated sales separately.

Selling into multiple states? Check them all at once.

Open the multi-state calculator
Source:New Mexico TRDDoR-confirmed· Verified 2026-06-20

This tool provides general information, not tax or legal advice. Economic-nexus rules change and vary by state; verify your obligations with each state’s Department of Revenue or a qualified tax professional before acting.

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