Municipality or County
Location
Code
Rate Municipality or County
Location
Code
Rate
Remainder of County 02-002 6.1875% Springer 09-301 7.5208%
Albuquerque 02-100 7.6250% Springer (Water & Sanitation Facility) 09-321 5.8333%
19 Pueblos District (AISD Property) (1)
a c
02-905 7.7500% Surgarite Canyon - Raton 09-172 5.8333%
19 Pueblos District (AISD Property) (2)
a c
02-906 7.7500%
Edgewood (Bernalillo) 02-334 7.6250% Remainder of County 05-005 5.8750%
Isleta Pueblo (1) 02-221 0.0000% Clovis 05-103 7.9375%
Isleta Pueblo (2)^ use location code 02-002 6.1875% Clovis Airport 05-154 5.8750%
Laguna Pueblo (1) 02-950 6.1875% Grady 05-203 6.6875%
Laguna Pueblo (2) 02-952 6.1875% Melrose 05-402 7.5000%
Los Ranchos de Albuquerque 02-200 7.1875% Texico 05-302 7.3125%
Lower Petroglyphs TID District 02-420 7.6250%
Mesa Del Sol TID District 1 02-606 7.6250% Remainder of County 27-027 6.5000%
Rio Rancho (Bernalillo) 02-647 7.8750% Fort Sumner 27-104 7.8125%
Sandia Pueblo (1) 02-901 6.4375%
Sandia Pueblo (2) 02-902 6.4375% Remainder of County 07-007 6.5000%
Santolina TID District 01 02-621 6.1875% Anthony ^ use location code 07-517 07-507
0.0000%
Santolina TID District 02 02-622 6.1875% Anthony (Water & Sanitation District) Municipality b 07-517 8.3750%
Santolina TID District 03 02-623 6.1875% Co Remainder (Water & Sanitation District) 07-527 6.7500%
Santolina TID District 04 02-624 6.1875% Downtown TIDD - Las Cruces 07-132 8.0625%
Santolina TID District 05 02-625 6.1875% Hatch 07-204 7.5625%
Santolina TID District 06 02-626 6.1875% Las Cruces 07-105 8.0625%
Santolina TID District 07 02-627 6.1875% Mesilla 07-303 7.9375%
Santolina TID District 08 02-628 6.1875% Sunland Park 07-416 8.1875%
Santolina TID District 09 02-629 6.1875%
Santolina TID District 10 02-630 6.1875% Remainder of County 03-003 5.7083%
Santolina TID District 11 02-631 6.1875% Artesia 03-205 7.6458%
Santolina TID District 12 02-632 6.1875% Carlsbad 03-106 7.3958%
Santolina TID District 13 02-633 6.1875% Hope 03-304 6.5833%
Santolina TID District 14 02-634 6.1875% Loving 03-403 7.3833%
Santolina TID District 15 02-635 6.1875%
Santolina TID District 16 02-636 6.1875% Remainder of County 08-008 6.3125%
Santolina TID District 17 02-637 6.1875% Bayard
08-206
7.6250%
Santolina TID District 18 02-638 6.1875% Hurley 08-404 7.3750%
Santolina TID District 19 02-639 6.1875% Santa Clara 08-305 7.3750%
Santolina TID District 20 02-640 6.1875% Silver City 08-107 8.1125%
South Campus TID District 02-430 7.6250%
State Fairgrounds 02-555 6.1875% Remainder of County* 24-024 6.3125%
Upper Petroglyphs TID District 1 02-607 6.1875% Santa Rosa* 24-108 8.3750%
Upper Petroglyphs TID District 2 02-608 6.1875% Vaughn* 24-207 8.4875%
Upper Petroglyphs TID District 3 02-609 6.1875%
Upper Petroglyphs TID District 4 02-610 6.1875% Remainder of County 31-031 5.8750%
Upper Petroglyphs TID District 5 02-611 6.1875% Mosquero (Harding) 31-208 6.6875%
Upper Petroglyphs TID District 6 02-612 6.1875% Roy 31-109 7.0625%
Upper Petroglyphs TID District 7 02-613 6.1875%
Upper Petroglyphs TID District 8 02-614 6.1875% Remainder of County 23-023 5.9375%
Upper Petroglyphs TID District 9 02-615 6.1875% Lordsburg 23-110 7.5000%
Village of Tijeras 02-318 8.0750% Virden 23-209 6.4375%
Winrock Town Center TID District 1 02-035 7.6250%
Winrock Town Center TID District 2 02-036 7.6250% Remainder of County 06-006 5.2500%
Eunice 06-210 7.0625%
Remainder of County 28-028 6.0625% Hobbs 06-111 6.5625%
Pueblo of Acoma (1) 28-923 8.0000% Jal 06-306 7.1875%
Pueblo of Acoma (2) 28-924 8.0000% Lovington 06-405 7.0000%
Reserve 28-130 7.7500% Lovington Industrial Park 06-158 5.2500%
Tatum 06-500 6.5625%
Remainder of County 04-004 6.2708%
Dexter 04-201 7.1458%
Hagerman 04-300 7.3333%
Lake Arthur 04-400 7.3333%
Roswell* 04-101 7.8958%
Location
Remainder of County 33-033 6.5625%
Code
Grants 33-227 7.8750%
Out-of-State Business (R&D Services) - 4.875% 77-777
Laguna Pueblo (1) 33-900 6.5625% Out-of-State Business (All Other) - 4.875% 88-888
Laguna Pueblo (2) 33-902 6.5625%
NOTE KEY
Milan 33-131 7.7500% (1) Sales to tribal entities or members
Pueblo of Acoma (1) 33-909 8.0000% (2) Sales to tribal non-members by tribal non-members
Pueblo of Acoma (2) 33-910 8.0000%
a
Businesses located on Pueblo land within the city limits.
Pueblo of Zuni (1) 33-911 6.5625%
b
Businesses located within the water district and the city limits.
Pueblo of Zuni (2) 33-912 6.5625%
c
Property owned by the 19 Pueblos of NM.
d
Land owned by Alamogordo outside Alamogordo boundaries.
Remainder of County 09-009 5.8333%
^ Indicates overlapping location code
Angel Fire 09-600 7.5208%
Cimarron 09-401 7.8958%
Eagle Nest 09-509 7.6333%
Maxwell 09-202 6.5833%
Raton 09-102 8.2583%
Raton Municipal Airport 09-152 5.8333%
LEA
CATRON
CHAVES
STATE GROSS RECEIPTS TAX RATE = 4.875%
CIBOLA
SPECIAL TAX RATES & REPORTING LOCATIONS
COLFAX
* Indicates rate change due to enactment/expiration of local option taxes and/or change in
the state gross receipts tax rate.
NOTE: See the listing of Special Location Codes used to report certain gross receipts tax
deductions in the GRT Form Instructions located in the current
GRT Filer's Kit at https://www.tax.newmexico.gov/forms-publications/
HIDALGO
GROSSRECEIPTSANDCOMPENSATINGTAXRATESCHEDULE EffectiveJanuary1,2024throughJune30,202
4
BERNALILLO COLFAX - Continued
CURRY
DE BACA
DONA ANA
EDDY
GRANT
GUADALUPE*
HARDING
Municipality or County
Location
Code
Rate Municipality or County
Location
Code
Rate
Remainder of County 26-026 5.2500% Santa Ana Pueblo (1) 29-951 6.1250%
Bonito Lake - Alamogordo
d
26-508 5.2500% Santa Ana Pueblo (2) 29-952 6.1250%
Capitan 26-211 6.5625% Stonegate Communities TIDD 29-038 7.4375%
Carrizozo 26-307 7.2000% Kewa Pueblo (1) 29-973 6.1250%
Corona 26-406 6.6875% Kewa Pueblo (2) 29-974 6.1250%
Ruidoso 26-112 8.1875% Village at Rio Rancho TIDD 29-525 7.4375%
Ruidoso Downs 26-501 7.1875% Zia Pueblo (1) 29-981 6.1250%
Zia Pueblo (2) 29-982 6.1250%
City and County 32-032 7.0625%
Remainder of County 16-016 6.5000%
Remainder of County 19-019 6.6250% Aztec 16-218 8.1875%
Columbus 19-212 8.2500% Bloomfield 16-312 8.1250%
Deming 19-113 8.2500% Farmington 16-121 8.1875%
Kirtland 16-323 6.8125%
Remainder of County 13-013 6.5000%
Gallup 13-114 8.0625% Remainder of County 12-012 6.5833%
Pueblo of Zuni (1) 13-901 6.5000% Las Vegas 12-122 8.1458%
Pueblo of Zuni (2) 13-902 6.5000% Mosquero (San Miguel) 12-418 7.1458%
Pecos 12-313 7.5208%
Remainder of County 30-030 6.5208%
Wagon Mound 30-115 7.5208% Remainder of County 01-001 6.8750%
Edgewood (Santa Fe) 01-320 7.9375%
Remainder of County* 15-015 6.2500% Espanola (Santa Fe) 01-226 8.8125%
Alamogordo* 15-116 8.1875%
Espanola/Santa Clara Grant (1)
a
01-903 8.8125%
Alamogordo Land
d*
15-322 6.2500%
Espanola/Santa Clara Grant (2)
a
01-904 8.8125%
Cloudcroft* 15-213 7.8125% Kewa Pueblo (1) 01-973 6.8750%
Tularosa* 15-308 7.6875% Kewa Pueblo (2) 01-974 6.8750%
Nambe Pueblo (1) 01-951 6.8750%
Remainder of County 10-010 6.4375% Nambe Pueblo (2) 01-952 6.8750%
House 10-407 7.7500% Pojoaque Pueblo (1)* 01-960 7.1250%
Logan 10-309 8.1250% Pojoaque Pueblo (2)* 01-962 7.1250%
San Jon 10-214 8.1250% Pueblo de Cochiti (1) 01-971 6.8750%
Tucumcari 10-117 8.1250% Pueblo de Cochiti (2) 01-972 6.8750%
Pueblo de San Ildefonso (1) 01-975 7.0000%
Remainder of County 17-017 6.6250% Pueblo de San Ildefonso (2) 01-976 7.0000%
Chama 17-118 8.3125% Santa Clara Pueblo (1) 01-901 6.8750%
Espanola (Rio Arriba) 17-215 8.6875% Santa Clara Pueblo (2) 01-902 6.8750%
Espanola/Ohkay Owingeh Pueblo (1)
a
17-943 8.6875% Santa Fe (city) 01-123 8.1875%
Espanola/Ohkay Owingeh Pueblo (2)
a
17-944 8.6875%
Santa Fe Indian School/Nineteen Pueblos of NM (1)
a c
01-907 8.1875%
Espanola/Santa Clara Grant (1)
a
17-903 8.6875%
Santa Fe Indian School/Nineteen Pueblos of NM (2)
a c
01-908 8.1875%
Espanola/Santa Clara Grant (2)
a
17-904 8.6875% Pueblo of Tesuque (1) 01-953 7.1250%
Jicarilla Apache Nation (1) 17-931 6.6250% Pueblo of Tesuque (2) 01-954 7.1250%
Jicarilla Apache Nation (2) 17-932 6.6250%
Ohkay Owingeh Pueblo (1) 17-941 6.6250% Remainder of County 21-021 6.6875%
Ohkay Owingeh Pueblo (2) 17-942 6.6250% Elephant Butte 21-319 7.9375%
Pueblo de San Ildefonso (1) 17-975 7.0000% Truth or Consequences 21-124 8.3750%
Pueblo de San Ildefonso (2) 17-976 7.0000% Truth or Consequences Airport 21-164 6.6875%
Santa Clara Pueblo (1) 17-901 6.6250% Williamsburg* 21-220 8.3750%
Santa Clara Pueblo (2) 17-902 6.6250%
Remainder of County 25-025 6.2500%
Remainder of County 11-011 6.3750% Magdalena 25-221 7.1875%
Causey 11-408 6.8750% Isleta Pueblo (1) 25-321 0.0000%
Dora 11-310 7.1250% Isleta Pueblo (2)^ use location code 25-025 6.2500%
Elida 11-216 7.7500% Pueblo of Acoma (1) 25-933 8.0000%
Floyd 11-502 6.8750% Pueblo of Acoma (2) 25-934 8.0000%
Portales 11-119 7.9375% Socorro (city) 25-125 7.5625%
Socorro Industrial Park 25-162 6.2500%
Remainder of County 29-029 6.1250%
Bernalillo (City) 29-120 6.9375%
Corrales 29-504 7.5625%
Cuba 29-311 8.0625%
Location
Edgewood (Sandoval) 29-335 6.9375%
Code
Jemez Springs 29-217 7.1875%
Out-of-State Business (R&D Services) - 4.875% 77-777
Jemez Pueblo (1) 29-941 6.2500% Out-of-State Business (All Other) - 4.875% 88-888
Jemez Pueblo (2) 29-942 6.2500%
Jicarilla Apache Nation (1) 29-931 6.1250% (1) Sales to tribal entities or members
Jicarilla Apache Nation (2) 29-932 6.1250% (2) Sales to tribal non-members by tribal non-members
Laguna Pueblo (1) 29-921 6.1250%
a
Businesses located on Pueblo land within the city limits.
Laguna Pueblo (2) 29-922 6.1250%
b
Businesses located within the water district and the city limits.
Los Diamantes TIDD 29-530 7.4375%
c
Property owned by the 19 Pueblos of NM.
Pueblo de Cochiti (1) 29-971 6.1250%
d
Land owned by Alamogordo outside Alamogordo boundaries.
Pueblo de Cochiti (2) 29-972 6.1250%
^ Indicates overlapping location code
Rio Rancho (Sandoval) 29-524 7.4375%
Pueblo de San Ildefonso (1) 29-975 7.0000%
* Indicates rate change due to enactment/expiration of local option
taxes and/or change in the state gross receipts tax rate.
Pueblo de San Ildefonso (2) 29-976 7.0000%
San Ysidro 29-409 6.6250%
Sandia Pueblo (1) 29-911 6.4375%
Sandia Pueblo (2) 29-912 6.4375%
SOCORRO
SANDOVAL
STATE GROSS RECEIPTS TAX RATE = 4.875%
SPECIAL TAX RATES & REPORTING LOCATIONS
NOTE KEY
NOTE: See the listing of Special Location Codes used to report certain gross receipts tax
deductions in the GRT Form Instructions located in the current
GRT Filer's Kit at https://www.tax.newmexico.gov/forms-publications/
ROOSEVELT
OTERO*
QUAY
RIO ARRIBA
LOS ALAMOS
SAN JUAN
LUNA
McKINLEY
SAN MIGUEL
SIERRA
LINCOLN SANDOVAL - Continued
GROSSRECEIPTSANDCOMPENSATINGTAXRATESCHEDULE EffectiveJanuary1,2024throughJune30,202
4
MORA
SANTA FE
Municipality or County
Location
Code
Rate
Remainder of County 20-020 7.0000%
El Prado Water and Sanitation District 20-415 7.2500%
El Prado Water and Sanitation District
b
20-425 8.9250%
El Valle de Los Ranchos Water & Sanitation District 20-419 7.2500%
El Valle de Los Ranchos Water & Sanitation District
b
20-429 8.9250%
Picuris Pueblo (1) 20-917 7.0000%
Picuris Pueblo (2) 20-918 7.0000%
Questa 20-222 8.0625%
Questa Airport 20-160 7.0000%
Red River 20-317 8.9250%
Taos (city) 20-126 8.6750%
Taos Airport 20-163 7.0000%
Taos Pueblo (1) 20-913 7.5000%
Taos Pueblo (2) 20-914 7.5000%
Taos/Taos Pueblo (1)
a
20-915 7.5000%
Taos/Taos Pueblo (2)
a
20-916 7.5000%
Taos Ski Valley (all GRT activity in location code 20-430) 20-414 8.9375%
Taos Ski Valley TIDD 20-430 8.9375%
Remainder of County 22-022 6.5000%
Encino 22-410 7.0625%
Estancia 22-503 7.9375%
Isleta Pueblo (1) 22-221 0.0000%
Isleta Pueblo (2)^ use location code 22-022 6.5000%
Moriarty 22-223 7.9375%
Mountainair 22-127 7.6875%
Willard 22-314 7.3125%
Remainder of County 18-018 5.8125%
Clayton 18-128 7.8750%
Des Moines 18-224 7.5000%
Folsom 18-411 7.2500%
Grenville 18-315 7.2500%
Remainder of County 14-014 6.6250%
Belen 14-129 8.0625%
Bosque Farms 14-505 8.3000%
Isleta Pueblo (1) 14-221 0.0000%
Isleta Pueblo (2)^ use location code 14-014 6.6250%
Laguna Pueblo (1) 14-900 6.6250%
Laguna Pueblo (2) 14-902 6.6250%
Los Lunas 14-316 8.4250%
Peralta 14-412 8.3000%
Rio Communities 14-037 8.3000%
Location
Code
Out-of-State Business (R&D Services) - 4.875% 77-777
Out-of-State Business (All Other) - 4.875% 88-888
NOTE KEY
(1) Sales to tribal entities or members
(2) Sales to tribal non-members by tribal non-members
a
Businesses located on Pueblo land within the city limits.
b
Businesses located within the water district and the city limits.
c
Property owned by the 19 Pueblos of NM.
d
Land owned by Alamogordo outside Alamogordo boundaries.
^ Indicates overlapping location code
VALENCIA
STATE GROSS RECEIPTS TAX RATE = 4.875%
SPECIAL TAX RATES & REPORTING LOCATIONS
* Indicates rate change due to enactment/expiration of local option taxes and/or change in
the state gross receipts tax rate.
NOTE: See the listing of Special Location Codes used to report certain gross receipts tax
deductions in the GRT Form Instructions located in the current
GRT Filer's Kit at https://www.tax.newmexico.gov/forms-publications/
UNION
GROSSRECEIPTSANDCOMPENSATINGTAXRATESCHEDULE
TAOS
TORRANCE
EffectiveJanuary1,2024throughJune30,202
4
