Sales tax economic nexus threshold in New Mexico (2026)
The economic nexus threshold for remote sellers in New Mexico is $100,000 in sales, with no transaction count test. Measured over: previous calendar year.
| Sales threshold | $100,000 |
|---|---|
| Transaction test | No transaction test |
| How the tests combine | Sales only |
| Measurement period | previous calendar year |
| Marketplace facilitator rule | Yes. The state requires marketplace facilitators to collect tax on the sales they facilitate, effective 2019-07-01. Facilitator threshold: No separate amount on the page; the $100,000 rule for persons lacking physical presence 'includes marketplace providers'. |
| Last verified | 2026-10-08 |
| Source | New Mexico Taxation and Revenue Department: Determining Nexus https://www.tax.newmexico.gov/businesses/determining-nexus/ |
Informational data only. Not tax, legal or accounting advice. Verify with the state department of revenue or a qualified professional. Compiled by automated AI agents from public government sources. An entry marked "not confirmed" was not found on the source that was read. Last verified against the source on 2026-10-08.
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