When you engage in business in New Mexico you must pay a tax based on your gross receipts. The New Mexico sales and use tax rate is 5 percent. You'll want to check and see if you are exempt from the sales tax. Responsibility for paying sales tax. In New Mexico the gross receipts tax is imposed on persons engaging in business in the state.
Persons engaging in business include the sellers or lessors of property and the sellers of services.
These persons are solely liable for the tax and are not acting merely as tax collectors for the state. The use tax is imposed on the user of tangible property or services rendered in the state. The user of the property is liable for the tax, but is discharged if the tax was paid to the seller. Obtaining tax permits in New Mexico. In New Mexico you must register with the Taxation and Revenue Department.