NM Taxation & Revenue Department
MVD New Mexico
  • Home
  • Forms & Publications
  • Fill, Print & Go
  • Tax Resources
  • News & Alerts
  • Contact Us
  • About Us
  • Businesses
  • Individuals
  • Tax Professionals
  • Governments
  • Online Services
  • All NM Taxes
  • Jobs
Close
  • Online Services
    • Businesses
    • Taxpayer Advocate
    • Current RFPs
    • Account Management
      • Manage My Account Online
      • Who must register a business?
      • Determining Business Location
      • NAICS Codes
      • Business Types
      • Close My Business
      • How to Make a Payment
      • Register / Close a Corporation
      • Request an Extension to File
    • File a Return
    • Make A Payment
    • Non Taxable Transaction Certificates
    • Register Your Business
    • View Your Filing History
    • Unclaimed Property
    • Motor Vehicle Services
    • Forms & Publications
    • Commercial Vehicle Services
    • Request a Managed Audit
    • GIS Data Files and Tools
  • Non-Taxable Transaction Certificates (NTTC)
    • Non-Taxable Transaction Certificates (NTTC)
    • Online Non Taxable Transaction Certificates
    • NTTC Types
    • Manufacturers Consumables GRT Deduction
  • NM Business Taxes
    • Gross Receipts Location Code and Tax Rate Map
    • Gross Receipts
      • Overview
      • Who must file?
    • Wage Withholding Tax
    • Cannabis Excise Tax
    • Compensating Tax
    • Corporate Income & Franchise Tax
      • Overview
      • Filing Requirements
      • Pass-Through Entity
    • Workers’ Compensation
    • Other NM Taxes
    • Tax Tables
    • In-State / Veteran Preference Certification
    • Oil, Natural Gas and Mineral Extraction Taxes
      • Overview
    • Small Business Saturday
    • Insurance Premium Tax Program
  • Resources & Information
    • Who Must Register a Business?
    • Independent Contractors vs Employees
    • Workshops
    • Self Service Payment Plan Option
    • Information for Non-profits
    • Request a Ruling
    • Audit
    • Collections
    • Special Events and Vendors
    • Workshop Registration
    • Unclaimed Property
    • Inspection of Public Records Request
  • Property Tax
    • Overview
    • Appraisal Bureau
      • About the Bureau
      • Resources for County Assessors
      • County Evaluations
      • Sales Ratio Study
      • Useful Links
    • Delinquent Property Tax
      • Delinquent Property Tax Auctions
      • Active Property Tax Installments By County
    • State Assessed Properties
      • Overview
      • Filing Requirement
      • State Assessed E-File Portal
      • Appeal Process
      • Additional Information & Resources
      • Contact Us
      • SAPB News
    • Geographic Information System
      • Geographic Information System (GIS)
      • Maps
      • GIS Data Files and Tools
      • New Mexico Property Tax Districts
    • County Officials
    • Oil & Gas Outreach
  • Online Services
    • Individuals
    • Online Services Overview
    • Where Is My Refund?
    • Manage My Account
    • Filing Your Tax Return Online
    • Make A Payment
    • MVD
    • Taxpayer Advocate
    • Personal Income Tax Forms
  • File Your Taxes
    • Overview
    • Do I need to File?
    • Filing Assistance
    • Correcting a return
    • Credits & Rebates
    • Extension of Time to File
    • Penalty & Interest Rates
    • Estimated Payments
    • Self-Service Payment Plan Option
  • Personal Income Tax Information
    • Overview
    • Refunds
    • Managed Audits
    • Collections
    • Taxpayer Rights & Remedies
    • Independent Contractors vs Employees
    • Native American Veteran Personal Income Tax Claims
    • Estate, Trust, and Fiduciary Income Tax
    • FAQs
    • Property Tax
  • Unclaimed Property
    • What is Unclaimed Property?
    • Search Unclaimed Property
    • Locators
    • File a Claim
    • Holders
      • Overview
      • Effective Reporting
      • Holder Due Diligence
      • When to File an Extension
      • Reporting Methods & Requirements
      • Unclaimed Property Holder Compliance
    • Learn About Unclaimed Property
      • Overview
      • How Property Becomes Abandoned
      • How to Prevent Unclaimed Property
      • Who Must Report Unclaimed Property
      • What Unclaimed Property Must Be Reported
    • Inspection of Public Records Request
    • Tax Credits
  • Online Services
    • Tax Professionals
    • Online Services Overview
    • Make a Payment
    • File a Return
    • View Your Client’s Filing History
    • Forms & Publications
  • E-filing Mandates
    • Overview
    • Gross Receipts Tax
    • Personal Income Tax
    • Non-Taxable Transaction Certificates (NTTC)
    • Request a Managed Audit
    • Software Developers
  • Taxpayer Representative
    • Tax Practitioner Liaison
    • Protest Procedures / Remedies
    • Tax Authorization Procedure
    • Taxpayer Rights & Responsibilities
    • Request a Ruling
    • Workshops
    • Self-Service Payment Plan Option
  • Tax Updates
    • Public Regulation Hearings
    • Recent Regulation Changes
  • Tax Credits
    • Tax Credits Overview & Forms
    • Conservation & Preservation Tax Credits
    • Employment Enhancement Tax Credits
    • Film Production Tax Credit
    • General Industry Incentive Tax Credits
    • Gross Receipts Tax Credits
    • Personal Income Tax Credits
    • Specific Industry Incentive Tax Credits
    • How to Request a Ruling
    • Inspection of Public Records Request
  • Governments
    • Overview
    • Local Government Liaison
    • Monthly Local Government Distribution Reports (RP-500)
    • Monthly Local Government Distribution Reports (CAN Distribution Detail by location)
    • Motor Vehicle Taxes & Fees
    • Request for Tax Reports
    • Gross Receipts Location Code and Tax Rate Map
    • Property Tax Districts Map
    • In-State / Veteran Preference Certification
    • Presentations & Reports
  • Types of Taxes
    • Gross Receipts Tax
    • Compensating Tax
    • Governmental Gross Receipts Tax
    • Wage Withholding Taxes
    • Non-Taxable Transaction Certificates
  • Tribal Governments
    • Overview
    • Cigarette Tax Credit Stamp Listing
    • Tribal Cooperative Agreements
    • Information Sharing Agreements
    • Tax Sharing Agreements
    • Reports
  • Municipal & County Governments
    • Overview
    • Tax Analysis, Research & Statistics
    • Forming Tax Increment Districts
    • Municipal Annexations
    • Enactment Rate Tables
    • Municipal Incorporations
    • Property Tax Rebate for Personal Income Tax
    • Local Option Taxes
    • Confidentiality of Tax Return Information
  • All NM Taxes
  • All NM Taxes
    • Frequently Asked Questions
    • Instructional Documents
    • Presentations and Reports
  • Legislation
    • Overview
    • Legislative Session Summary Bulletins
    • Legislative Updates & Proposed Legislation
  • Economic & Statistical Information
    • Overview
    • Gross Receipts Taxes
      • Overview
      • Monthly Local Government Distribution Reports (RP-500)
      • Monthly RP-80 Reports: Gross Receipts by Geographic Area and NAICS Code
      • Quarterly RP-80 Reports: Gross Receipts by Geographic Area and NAICS Code
      • Fiscal Year RP-80 Reports: Gross Receipts by Geographic Area and NAICS code
    • Monthly Local Government Distribution Reports (CAN Distribution Detail by location)
    • Combined Fuel Tax Distribution Reports (CFT)
    • Personal Income Tax Reports
    • Corporate Income Tax Reports
    • Property Tax Reports
    • Oil Natural Gas & Mineral Extraction Taxes
    • Motor Vehicle Taxes & Fees
    • Other Reports
      • Overview
      • Monthly Alcohol Beverage Excise Tax Report
      • Monthly Cigarette Stamps Distribution Report
      • Monthly Business Tax – Historical Combined Reporting System (CRS) Distribution Matrix
  • Tax Policy & Revenue Program History
    • Overview
    • Current Historic Rates
      • Overview
      • Corporate Income Tax Rates
      • Gross Receipts Tax Rates
      • Personal Income Tax Rates
      • Withholding Tax Rates
    • Current & Historic Enactment Date Tables
  • Statutes & Department Directives
    • Overview
    • Agreements
      • Overview
      • U.S Government Agreement – Type 15 NTTC
      • Tribal Cooperative Agreements
      • Information Sharing Agreements
    • New Mexico Administrative Code
    • New Mexico Statutes
    • Proposed Regulations & Hearing Notices
    • Recent Regulation Changes
    • Rulings
    • Statutes with Regulations
    • Decisions & Orders
  1. Governments
  2. Municipal & County Governments
  3. Local Option Taxes


Explore Section & Events

Governments

  • Governments
    • Overview
    • Local Government Liaison
    • Monthly Local Government Distribution Reports (RP-500)
    • Monthly Local Government Distribution Reports (CAN Distribution Detail by location)
    • Motor Vehicle Taxes & Fees
    • Request for Tax Reports
    • Gross Receipts Location Code and Tax Rate Map
    • Property Tax Districts Map
    • In-State / Veteran Preference Certification
    • Presentations & Reports
  • Types of Taxes
    • Gross Receipts Tax
    • Compensating Tax
    • Governmental Gross Receipts Tax
    • Wage Withholding Taxes
    • Non-Taxable Transaction Certificates
  • Tribal Governments
    • Overview
    • Cigarette Tax Credit Stamp Listing
    • Tribal Cooperative Agreements
    • Information Sharing Agreements
    • Tax Sharing Agreements
    • Reports
  • Municipal & County Governments
    • Overview
    • Tax Analysis, Research & Statistics
    • Forming Tax Increment Districts
    • Municipal Annexations
    • Enactment Rate Tables
    • Municipal Incorporations
    • Property Tax Rebate for Personal Income Tax
    • Local Option Taxes
    • Confidentiality of Tax Return Information

Governments Sidebar

Tax Policy Advisory Committee meets Wednesday

10/5/2020

B-200.34 – Delivered Groceries

9/2/2020

Delivered groceries may not be taxable

9/2/2020

TRD Audit and Compliance Division to start outbound calling

8/25/2020

Changes Coming to Combined Reporting System

8/24/2020

Back-to-School Tax Holiday is this weekend

8/04/2020

Modified enforcement extended through August

7/30/2020

July new business workshop to be presented online

7/27/2020

New multi-year tax forms available

7/24/2020

Hearing scheduled on new rules for New Mexico driver’s licenses

7/21/2020

Local Option Taxes

Local option taxes are gross receipts taxes that counties and municipalities impose for their own revenues.

The state does not impose them. As a convenience, the state collects tax for  the local governments and then redistributes the income to the county or municipality imposing the tax.

The state collects local option taxes at the same time and in the same manner as state gross receipts tax. Generally speaking, the state rate of 5.125% is the base. The county’s portion, if any, is added to it, making a second layer of tax. When a municipality imposes a tax, it is added to the total of state and county gross receipts taxes, and a new local tax rate with three layers takes effect for the municipality. All this is paid by the vendor, who usually bills the customer for the tax at time of sale and reports and pays it over to the state on the CRS-1 Form.

All local option taxes are done by ordinances; others also require an election. In some cases, local voters may petition for an election if the tax to be imposed does not require an election.

Everything you want to know about county gross receipts tax local options, including model ordinances, is contained in our publication FYI-C120: County Gross Receipts Tax Local Options.

Cities will find what they need in FYI-M121: Municipal Gross Receipts Tax Local Options.

Link

Current and Historic Enactment Date Tables

Current and Historic Gross Receipts Tax Rate Schedules

County and Municipal Ordinances

Your local government must first enact an ordinance to be able to impose the local option tax. NOTE: It is important to remember that your government’s redistributed tax dollars will not reach your county or municipality in a timely way if you are unable to submit the ordinance by the deadline the state sets for it. Time is needed to program state computers, print tax tables and alert the businesses in your area of any tax changes. All county and municipal model ordinances are listed below. 

Latest News

Changes Coming to Combined Reporting System

Back-to-School Tax Holiday is this weekend

Modified enforcement extended through August

July new business workshop to be presented online

New multi-year tax forms available

Hearing scheduled on new rules for New Mexico driver’s licenses

Tax Policy Advisory Committee meets Wednesday

Delivered Groceries

Delivered groceries may not be taxable

TRD Audit and Compliance Division to start outbound calling

View Our Most Popular Pages & Services
Close

Pages

  • Home : Taxation and Revenue New Mexico
  • Forms & Publications : Taxation and Revenue New Mexico
  • Online Services : Taxation and Revenue New Mexico
  • Contact Us : Taxation and Revenue New Mexico
  • Property Tax Division : Taxation and Revenue New Mexico
  • Fill, Print & Go : Taxation and Revenue New Mexico
  • Online Services : Taxation and Revenue New Mexico
  • CRS Redesign Project : Taxation and Revenue New Mexico
  • News & Alerts : Taxation and Revenue New Mexico

Forms & Documents

  • Search All Forms and Publications
  • CRS-1 Short
  • CRS-1 Long
  • Refund
  • ACD-31015 Business Tax Registration
  • Workers Compensation
  • Pesonal Income Tax
  • Corporate Income Tax
  • S-Corp
  • Tax Expenditure Report

Online Services

  • File a Return
  • File Gross Receipts Tax
  • File Oil & Gas Tax
  • File Worker’s Compensation
  • Make a Payment
  • Manage Tax Accounts
  • New Mexico Webfile
  • Register a New Business
  • Request Non-Taxable Transaction Certificates (NTTC’s)


Online Services

Find an Online Service to Serve Your Needs

Visit Our Online Services Page

new mexico taxation and revenue department logo
1200 South St. Francis Drive
Santa Fe, NM 87504

1-866-285-2996

  • TRD Home
  • Site Policies
  • Accessibility / Non-Discrimination Statement
  • About Us
  • Contact Us
  • Site Map
  • youtube icon

Powered by Real Time Solutions – Website Design & Document Management