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Please find the Tax Section that applies to you below.

Gaming Taxes

For the privilege of engaging in gaming activities in New Mexico the state imposes an excise tax known as the gaming tax.

Gaming tax at 10% applies to the gross receipts of gaming device manufacturers and distributors from the sale, lease or transfer of gaming devices into New Mexico. 

Persons who operate gaming devices in the state remit a gaming operator tax. 

The tax, based on net proceeds, is a different percentage according to the type of gaming operation:

  • Non-profit fraternal organization--10%.
  • Other licensed gaming operator--26%.

The gaming taxes are due on or before the 15th day of the month after the month in which the taxable event occurred. 

We deposit the revenue from this tax to the General Fund.

Gaming Tax Forms and Documents

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