New Mexico Sales Tax Registration

In New Mexico it is called the Business Tax Registration. The New Mexico Taxation and Revenue Department issues it.

Who has to register in New Mexico, how to apply, what it costs, how long it takes, and what you file once you have it.

New Mexico sales tax registration at a glance

What it is called: Business Tax Registration; Full name: Business Tax Registration (New Mexico Business Tax Identification Number for gross receipts tax). Number issued: New Mexico Business Tax Identification Number (NMBTIN) (11 digits; ACD-31015 prints it as 0-_______-00-_).
Who issues it: New Mexico Taxation and Revenue Department; Apply online through Taxpayer Access Point (TAP), Apply for a New Mexico Business Tax ID. Paper form: Form ACD-31015.
State fee: No state fee; There is no fee to register or obtain a Business Tax Identification Number.
Processing time: Login credentials work as soon as the online application is completed and approved; TRD says that upon completion and approval of the online application you can log in to TAP. Paper ACD-31015 applications (by mail or at a district office by appointment) are processed in the order received, and TRD then mails the registration certificate. No day count is published.
Remote seller threshold: $100,000 in sales; Measurement period: previous calendar year. In effect since July 1, 2019.
Filing frequency: Monthly, quarterly or semiannual; Monthly if combined taxes average more than $200 a month (or by choice); quarterly if under $600 a quarter (under $200 a month on average); semiannual if under $1,200 for the six months. Your status is printed on the registration certificate.
State rate: 4.875%; Counties and municipalities add local option gross receipts taxes; the combined rate depends on the location code in TRD's semiannual rate schedule (updated January 1 and July 1).

How to register in New Mexico

Where to apply: Apply online with the New Mexico Taxation and Revenue Department. Taxpayer Access Point (TAP), Apply for a New Mexico Business Tax ID
Application form: Form ACD-31015, Business Tax Registration Application and Update Form. Form ACD-31015 (PDF)
What you need: An FEIN for any entity other than a sole proprietor without employees. Corporations also register with the New Mexico Secretary of State.
What the application covers: Gross receipts tax, compensating tax, wage withholding tax, non-wage withholding tax, governmental gross receipts tax and leased vehicle gross receipts tax.
How long it takes: TRD says that upon completion and approval of the online application you can log in to TAP. Paper ACD-31015 applications (by mail or at a district office by appointment) are processed in the order received, and TRD then mails the registration certificate. No day count is published.
What it costs: There is no fee to register or obtain a Business Tax Identification Number.

After you register

How often you file: Monthly, quarterly or semiannual (plus seasonal, special event and temporary statuses). Monthly if combined taxes average more than $200 a month (or by choice); quarterly if under $600 a quarter (under $200 a month on average); semiannual if under $1,200 for the six months. Your status is printed on the registration certificate.
Due date: 25th of the month after the period.
Periods with no sales: You still file a return for every period, even with no sales.
Rates and sourcing: The state rate is 4.875%. Counties and municipalities add local option gross receipts taxes; the combined rate depends on the location code in TRD's semiannual rate schedule (updated January 1 and July 1). Sourcing: destination-based since July 1, 2021 (reported under the location code where the customer is), with exceptions such as construction, real estate and utilities.
Late returns: 2% of the tax due for each month or partial month late, up to 20%, or a $5 minimum, whichever is greater, plus interest.

New Mexico rules in plain English

New Mexico does not issue a sales tax permit. It has a gross receipts tax, and you register for a New Mexico Business Tax Identification Number (NMBTIN) with the Taxation and Revenue Department (TRD). Apply online in the Taxpayer Access Point (TAP), or file Form ACD-31015, Business Tax Registration Application, at a district office by appointment or by mail. There is no fee. Online, you can log in once the application is approved. Paper applications are processed in the order received, and TRD mails a registration certificate. Get an FEIN first unless you are a sole owner with no employees. Out-of-state sellers must register once they have $100,000 of taxable New Mexico receipts in the previous calendar year. There is no transaction count. The tax applies to most services, not just goods. After you register, your certificate shows your filing status. Monthly applies if your tax averages more than $200 a month; smaller accounts file quarterly or every six months. Returns (TRD-41413) are due on the 25th of the following month, even with zero receipts. Late returns cost 2% a month, up to 20%. The one mistake to avoid: reporting at your own address. Since July 2021, receipts are reported where the customer is.

Sources: New Mexico Taxation and Revenue Department · Taxpayer Access Point (TAP), Apply for a New Mexico Business Tax ID · Form ACD-31015 (PDF)

More New Mexico facts

New Mexico has a gross receipts tax, not a sales tax. It is imposed on the business, which may pass it on to the buyer, and it applies to most services as well as goods. Source
Since July 1, 2021, gross receipts are reported under the location code where the customer is (destination sourcing). Before that, most receipts were reported at the seller's business location. Source
New Mexico's remote seller threshold is $100,000 of taxable gross receipts in the previous calendar year, with no transaction count. Source
Taxpayers whose average monthly gross receipts tax was $1,000 or more in the preceding calendar year must file and pay electronically. Source
Buyers prove resale or other deductions with Nontaxable Transaction Certificates (NTTCs), which registered buyers obtain from TRD in TAP rather than downloading a form. Source

We register you in New Mexico

Answer a few questions about your business. We prepare your New Mexico Business Tax Registration application, file it with TRD, and send you the number. $199 per state. Any state fee is separate.

Start my New Mexico registration

New Mexico sales tax registration FAQ

Do I need to register for New Mexico sales tax?

Anyone who engages in business in New Mexico, meaning carrying on any activity for direct or indirect benefit, including selling goods or performing services in the state, must register with TRD. Sellers with no physical presence must register after $100,000 in sales in New Mexico (measurement period: previous calendar year).

How long does it take to get a New Mexico Business Tax Registration?

TRD says that upon completion and approval of the online application you can log in to TAP. Paper ACD-31015 applications (by mail or at a district office by appointment) are processed in the order received, and TRD then mails the registration certificate. No day count is published. Source: TRD, Who must register a business?.

What does a New Mexico Business Tax Registration cost?

There is no fee to register or obtain a Business Tax Identification Number. Source: TRD, Who must register a business?. Our fee to prepare and file the application is $199.

When do I file New Mexico sales tax returns?

Filing frequency: monthly, quarterly or semiannual (plus seasonal, special event and temporary statuses). Monthly if combined taxes average more than $200 a month (or by choice); quarterly if under $600 a quarter (under $200 a month on average); semiannual if under $1,200 for the six months. Your status is printed on the registration certificate. Due date: 25th of the month after the period. File a return every period, even with no sales. Source: TRD GRT Filer's Kit (January 2024), Filing status; TRD-41413 instructions (Rev. 07/01/2025).

Do I need to register in New Mexico as a remote seller?

Sellers with no physical presence must register after $100,000 in sales in New Mexico (measurement period: previous calendar year). Marketplace providers without physical presence are engaging in business, and must register and report, once they have $100,000 of taxable gross receipts sourced to New Mexico in the previous calendar year (TRD, Who must register a business?; TRD-41413 instructions). Source: NMSA 1978, 7-9-3.3 (engaging in business), as amended by HB 6 (2019); TRD, Who must register a business?; TRD-41413 instructions.

Nearby states

This page summarizes New Mexico sales tax registration rules for general information and is not tax advice. Confirm current requirements with the New Mexico Taxation and Revenue Department or your tax adviser. State rules last checked October 2, 2026.