How to register for a sales tax permit in New Mexico

by Sarah Craig April 15, 2024

This post will walk you through registering for a sales tax permit in New Mexico. For more information about sales tax in New Mexico, check out our New Mexico Sales Tax Guide for Businesses page.

1. Who needs a sales tax permit in New Mexico?

While New Mexico does not have a sales tax, the state does have a gross receipts tax. This functions similarly to a sales tax. This tax is imposed on persons engaged in business in New Mexico.

Anyone engaged in business in New Mexico, which includes selling taxable tangible personal property or selling taxable services, must register with the Taxation and Revenue Department of New Mexico.

2. How do you register for a sales tax permit in New Mexico?

You can register online or mail in form ACD-31015. Many local tax offices or town halls also allow taxpayers to apply for their permit. Check with your local government authorities if you prefer to register for a gross receipts tax permit in person.

You need this information to register for a gross receipts tax permit in New Mexico:

Personal identification info (SSN, address, etc.)
Business identification info (EIN, address, etc.) – Business owners other than sole-proprietors/individuals with no employees must obtain a FEIN number from the IRS
Business entity type
Date started doing business in New Mexico
Accounting method (cash/accrual)
Primary business type
Filing status (i.e. how often you will file, indicated by how much you expect to collect in gross receipts in New Mexico per year (see instructions or check out our New Mexico Sales Tax Guide for Businesses for more about filing frequency)

It’s free to apply for a gross receipts tax permit, but other New Mexico business registration fees may apply.

Business identification information
Major business activity
Business entity type
All business owners and officers

3. Do you have to renew your New Mexico sales tax permit?

No.

4. How can I learn more about New Mexico sales tax?

Read our New Mexico Sales Tax Guide for Businesses
Find the best contact number to call the New Mexico Taxation and Revenue Department

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How TaxJar can streamline your registration process

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