New Mexico · Sales Tax
The New Mexico state sales tax rate is 4.875%. On a $100 purchase, the tax is $4.88, for a total of $104.88.
| New Mexico Sales Tax | Rate | On $100 | On $1,000 |
|---|---|---|---|
| State base rate | 4.875% | $4.88 | $48.75 |
| Maximum combined | 9.3125% | $9.31 | $93.12 |
| Pre-tax from $108.50 total | — | ÷1.0488 |
The state base sales tax rate in New Mexico is 4.875%. Gross Receipts Tax (not sales tax); Albuquerque 7.875%. The maximum combined rate (state plus highest local) reaches 9.3125%.
Multiply the pre-tax price by 0.0488 (the decimal form of 4.875%). For example, a $250 purchase has a New Mexico state sales tax of $12.19, for a total of $262.19. To reverse-calculate: if you have the total and want the pre-tax price, divide the total by 1.0488.
Food and grocery tax rules vary by state. In New Mexico, the standard rate of 4.875% applies, though some states exempt grocery staples. Check the New Mexico Department of Revenue for specific grocery exemption rules.
The New Mexico state rate of 4.875% is below the national median of approximately 6.0%. Combined with local rates, the effective rate in New Mexico ranges from 4.875% to 9.3125%.