Sales tax permit · New Mexico

How to Get a New Mexico Business Tax Identification Number

The short answer. In New Mexico, the registration a business must hold before it makes sales subject to New Mexico gross receipts tax is a New Mexico Business Tax Identification Number, issued by the New Mexico Taxation and Revenue Department. New Mexico charges no fee for the New Mexico Business Tax Identification Number.

New Mexico Business Tax Identification Number at a Glance

What New Mexico calls it	New Mexico Business Tax Identification Number
Issued by	New Mexico Taxation and Revenue Department
How to apply	Online or paper
Fee	Free
Security deposit or bond	Not confirmed
Expires	Not confirmed
Several locations	Not confirmed
Local gross receipts tax	Covered by the state registration
Threshold for sellers outside the state	$100,000 in sales

Read from the government sources listed at the foot of this page, last checked September 29, 2026. See the sources.

Who Needs a New Mexico Business Tax Identification Number

Anyone who engages in business in New Mexico must register with the Taxation and Revenue Department and receives a New Mexico Business Tax Identification Number.

For a seller outside New Mexico, the economic nexus threshold is $100,000 in sales in the previous calendar year. New Mexico's own rule sets which sales count toward it and when registration must follow.

How to Apply

You apply to the New Mexico Taxation and Revenue Department. You can apply online or on a paper application. Go to New Mexico's registration page.

What It Costs

New Mexico charges no fee for the New Mexico Business Tax Identification Number.

We have not confirmed whether New Mexico can require security, such as a deposit or bond; check with the New Mexico Taxation and Revenue Department.

Does It Expire?

We have not confirmed whether the New Mexico Business Tax Identification Number expires; check with the New Mexico Taxation and Revenue Department.

More Than One Location

We have not confirmed whether New Mexico requires a separate New Mexico Business Tax Identification Number for each location; check with the New Mexico Taxation and Revenue Department.

Local Gross receipts Taxes in New Mexico

County and municipal gross receipts taxes are reported on the same state return and paid to the state, which passes the local share on.

More for New Mexico Businesses

New Mexico resale certificate, for buying inventory for resale.
Sales tax nexus checker, to see which other states your sales may require you to register in.
New Mexico LLC guide, for forming and running an LLC in the state.
LLC guide for eBay sellers in New Mexico, for selling only through a marketplace.

Frequently Asked Questions

: Anyone who engages in business in New Mexico must register with the Taxation and Revenue Department and receives a New Mexico Business Tax Identification Number. New Mexico calls the registration a New Mexico Business Tax Identification Number. For a seller outside New Mexico, the economic nexus threshold is $100,000 in sales in the previous calendar year. New Mexico's own rule sets which sales count toward it and when registration must follow.
: New Mexico charges no fee for the New Mexico Business Tax Identification Number. We have not confirmed whether New Mexico can require security, such as a deposit or bond; check with the New Mexico Taxation and Revenue Department.
: We have not confirmed whether the New Mexico Business Tax Identification Number expires; check with the New Mexico Taxation and Revenue Department.
: We have not confirmed whether New Mexico requires a separate New Mexico Business Tax Identification Number for each location; check with the New Mexico Taxation and Revenue Department.
: County and municipal gross receipts taxes are reported on the same state return and paid to the state, which passes the local share on.

This guide is general information, not legal or tax advice, and reading it does not create an attorney-client relationship. It reports what each state's law and tax agency say about the registration a business holds before it makes taxable sales, with the sources this page cites. It cannot tell you whether your own business must register: that turns on what you sell, where you sell it from, and how much you sell into the state, and fees, security rules and thresholds change between our reviews. Confirm your own position with the tax agency named on this page before you start selling.

Sources

Each entry below is a document recorded in our verified New Mexico sources, and each entry says what the document is. Some statutory text is read from an accurate mirror rather than from the state's own host, and those say so.

tax.newmexico.gov/businesses/who-must-register-a-business/NM TRD: Who must register a business?
realfile.tax.newmexico.gov/acd-31015.pdfNM TRD: ACD-31015 Business Tax Registration Application and Update Form (Rev. 8/30/2024)
realfile.tax.newmexico.gov/FYI-105.pdfNM TRD: FYI-105 Gross Receipts & Compensating Taxes: An Overview (08/11/2025)
tax.newmexico.gov/businesses/determining-nexus/NM TRD: Determining Nexus

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Edmond Hui · Founder, MyStateLLC

Edmond Hui is a software engineer and serial entrepreneur based in New York who has founded multiple online businesses across e-commerce, media, and information publishing. Before transitioning into tech, he spent years as a commercial real estate professional closing deals totaling over 100,000 square feet, giving him firsthand experience with business formation and entity structuring. He built MyStateLLC to provide the free, state-specific LLC guidance he wished existed when forming his own companies.