The tax brackets reported are for single individuals.
Married households filing separately pay the tax imposed on half the income.
Residents may obtain other downloadable tax forms from the New Mexico Taxation and Revenue Department's Web site. Instead, it has a gross receipts tax. But in almost every case the person engaged in business passes along the tax to the consumer, so in that way the gross receipts tax resembles a sales tax. Also, unlike many other states, sales and performances of services are taxable in New Mexico. The gross receipts tax rate varies throughout the state from 5 percent to 6.9375 percent.