Businesses
Determining Business Location

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Determining Business Location

Unlike most states, New Mexico does not impose a sales tax based on the point of delivery of the goods sold.

Instead, New Mexico imposes a tax on the location of the seller or lessor; that is, the person who is engaging in business. The business location of the seller or lessor determines the rate of Gross Receipts Tax (GRT). The FYI in the link below discusses how to determine your business reporting location, the importance of reporting correctly, and using the correct tax rate.

Links

FYI-200: Your Business Location and the Appropriate Tax Rate

Explore Section & Events

Businesses

Determining Business Location

Unlike most states, New Mexico does not impose a sales tax based on the point of delivery of the goods sold.

Links

Applications for economic relief payments open Monday, September 26

Owners can now reclaim unclaimed property online

Delinquent property tax auctions scheduled

Department publishes proposed regulations for digital advertising

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New Mexico taxpayers in disaster areas gain more time to file taxes

Incorrect Gross Receipts Tax rate published for Gallup

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Gov. Lujan Grisham exempts Social Security income from taxes, delivers first Gross Receipts Tax reduction in 40 years

Taxation and Revenue wins national award for Gross Receipts Tax technology

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New Mexicans in disaster areas have until August 31 to file taxes

Delinquent property tax auctions scheduled in seven counties

State, pueblos enter cooperative agreements on cannabis

Governor: Financial relief heading to New Mexicans this week

San Miguel County property tax deadline extended

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Mora County property tax deadline extended

Applications for economic relief payments for non-filers open May 2

Income tax returns due Monday

MVD celebrates Donate Life Month

Department publishes draft rules on electronic filing, payments

New Mexico vehicle titles can now be transferred online

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MVD Direct self-service kiosk now available on Albuquerque’s West Side

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New entry-level commercial driver’s license regulations

Automated tools now available for reporting GRT

Tax season is open

Vendor reissuing some driver’s licenses

Former employee pleads guilty to fraud, identity theft, money laundering

MVD opens new self-service kiosk

Portal update allows taxpayers to make more account changes

Secretary Stephanie Schardin Clarke named to FTA Board

Tax Expenditure Report details cost of credits, deductions

Small Business Saturday is November 27

Tax Workshops open for registration

MVD to keep appointment model, expanded online services

Delinquent property tax auctions scheduled

Reminder: GRT, Compensating Tax subject to destination sourcing

Tax Workshops open for registration

Delinquent property tax auctions scheduled this month

Department launches new public records portal

Delinquent property tax auctions resume in three counties

Taxation and Revenue Department takes aim at vacancies

Tax Practitioner Advisory Committee meets Sept. 9

State secures agreement on resolving 2018 local government lawsuit - Plaintiffs would share $50 million in Gross Receipts Tax distributions case

MVD upgrades self-service portal - MyMVD Online Services will be unavailable Sept. 3-5

MVD releases new practice driving test

Hearing scheduled on draft regulations for Gross Receipts Tax on services

Back-to-School tax holiday is this weekend

Vehicle titles to be issued by mail

MVD warns New Mexicans against scam

Updated publication provides guidance on Gross Receipts Tax changes

New business tax filing system launches in July

New Gross Receipts Tax rules take effect July 1

MVD ends automatic issuance of temporary license extensions

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Applications open June 14 for $5 Million in economic relief

Taxation and Revenue offices reopen for tax appointments on June 1

Tax Practitioner Advisory Committee to meet June 3

Tax Policy Advisory Committee to meet May 13

Road tests allowed only in counties designated ‘Green’ or ‘Turquoise’

MVD celebrates National Donate Life Month

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Department begins issuing special $600 rebates

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Personal Income Tax deadline extended until May 17