In this article
- Quick facts: Filing for Gross Receipts Tax in New Mexico
- When to file and pay New Mexico GRT
- New Mexico GRT filing deadlines
- How to prepare your New Mexico GRT return
- How to complete and file a New Mexico GRT return
- How to pay Gross Receipts Tax in New Mexico
- What happens after filing and paying New Mexico GRT
- Late filing penalties and interest
- Getting third-party help with GRT filing
- GRT and sales tax filing in other states
If you're registered for New Mexico Gross Receipts Tax (GRT), you must file returns and pay any tax due according to the filing frequency assigned by the New Mexico Taxation and Revenue Department. New Mexico does not have a traditional sales tax — instead, the GRT is a tax on sellers for the privilege of doing business in New Mexico, and it applies broadly to most goods, services, and digital products. Note that New Mexico's due date is the 25th of the following month — later than most other states.
For broader information about New Mexico GRT rules, rates, and taxability, see the New Mexico Gross Receipts Tax Guide. For details on how to register for a New Mexico GRT account, see the New Mexico GRT Registration Guide.
Quick facts: Filing for Gross Receipts Tax in New Mexico
Key information about filing New Mexico GRT returns, including filing frequency, deadlines, and payment options.
| Fact | Detail |
|---|---|
| Filing frequency | Monthly, quarterly, or annually |
| Filing deadline | The 25th day after the period ends (not the 20th) |
| Filing portal | TAP (Taxpayer Access Point) |
| Zero returns required | Yes, where applicable |
When to file and pay New Mexico GRT
The New Mexico Taxation and Revenue Department will assign you a filing frequency (monthly, quarterly, or annually) after you register your business. This is typically determined by your expected gross receipts volume.
New Mexico GRT returns and payments are due at the same time, by the 25th of the month following the end of the filing period. This is five days later than the 20th deadline used by most states — a common source of missed deadlines for businesses managing multi-state compliance. If the 25th falls on a weekend or holiday, the due date shifts to the next business day.
New Mexico GRT filing deadlines
New Mexico monthly filing due dates
Reports are due on the 25th of the month following the reporting month.
| Month | Filing Deadline |
|---|---|
| January | February 25 |
| February | March 25 |
| March | April 25 |
| April | May 25 |
| May | June 25 |
| June | July 25 |
| July | August 25 |
| August | September 25 |
| September | October 25 |
| October | November 25 |
| November | December 25 |
| December | January 25 |
New Mexico quarterly filing due dates
| Quarter | Filing Deadline |
|---|---|
| Q1 (January 1–March 31) | April 25 |
| Q2 (April 1–June 30) | July 25 |
| Q3 (July 1–September 30) | October 25 |
| Q4 (October 1–December 31) | January 25 |
New Mexico yearly filing due dates
Reports for the previous year are due on January 25.
Important note: Zero returns
Once you have a New Mexico GRT account, you are required to file returns for every assigned period regardless of whether any taxable receipts were received. When you had no taxable gross receipts, you must file a zero return electronically through TAP.
How to prepare your New Mexico GRT return
Before working on your GRT return, collect all receipts information for the tax period.
Gross receipts transactions
New Mexico GRT is based on your gross receipts — the total amount you received for goods sold and services provided to New Mexico customers. Unlike a traditional sales tax, the GRT is not a tax on the buyer; it is imposed on the seller. However, most businesses pass the GRT through to their customers.
Key reporting figures
Filing a New Mexico GRT return requires:
- Total gross receipts from New Mexico customers
- Taxable gross receipts by location code (New Mexico uses a location-code-based rate system — each municipality and county has its own combined rate code)
- Deductions from gross receipts (New Mexico uses deductions rather than exemptions — for example, receipts from sales to resellers who provided a valid Nontaxable Transaction Certificate (NTTC))
- Total GRT due for the period
How to complete and file a New Mexico GRT return
New Mexico GRT returns are filed electronically through TAP (Taxpayer Access Point) and must be reported in US dollars.
Step-by-step: file a New Mexico GRT return
1. Collect all necessary information
Gather your gross receipts records for the tax period, organized by New Mexico location code. The combined GRT rate varies by municipality and county, so you need to know where each customer is located to apply the correct rate.
2. Log in and file online
- Log in to TAP (Taxpayer Access Point).
- Navigate to your Gross Receipts Tax account.
- Select the filing period you want to file.
- Enter your gross receipts by location code, deductions, and total GRT due.
- Review and submit your return.
3. Receive confirmation
After submitting, you will receive a confirmation number. Save this as your record of filing.
How to pay Gross Receipts Tax in New Mexico
New Mexico requires most businesses to file and pay electronically through TAP. You can pay directly within the portal after filing your return. Accepted payment methods include:
- Electronic check (ACH debit from your bank account)
- Credit card (Visa, MasterCard, American Express)
What happens after filing and paying New Mexico GRT
After filing and paying, keep a copy of your return and payment confirmation for your records.
- Save your filing confirmation and payment receipt
- Keep records supporting the reported gross receipts amounts
- Retain any Nontaxable Transaction Certificates (NTTCs) received from buyers claiming deductions
- Continue filing according to your assigned frequency, remembering New Mexico's 25th due date
- File a zero return when required
➡ Need help understanding New Mexico GRT rules, rates, and nexus? See the New Mexico Gross Receipts Tax Guide
➡ Need to register for New Mexico GRT? See the New Mexico GRT Registration Guide
Late filing penalties and interest
If you miss a New Mexico GRT filing deadline, file as soon as possible. Failure to file returns and remit collected tax on time results in penalties and interest charges.
For current penalty rates and interest charges, refer to the New Mexico Taxation and Revenue Department website.
Getting third-party help with GRT filing
Quaderno can simplify your New Mexico GRT compliance by generating detailed tax reports and handling the filing process on your behalf. Connect your sales data and Quaderno manages the submission to the New Mexico Taxation and Revenue Department, ensuring timely and accurate filing.
GRT and sales tax filing in other states
- Arizona Sales Tax Filing Guide
- California Sales Tax Filing Guide
- Colorado Sales Tax Filing Guide
- Florida Sales Tax Filing Guide
- Illinois Sales Tax Filing Guide
- Kentucky Sales Tax Filing Guide
- Massachusetts Sales Tax Filing Guide
- New Jersey Sales Tax Filing Guide
- Ohio Sales Tax Filing Guide
- Pennsylvania Sales Tax Filing Guide
- Texas Sales Tax Filing Guide
- Virginia Sales Tax Filing Guide
- Washington DC Sales Tax Filing Guide
Need help filing across multiple states?
Watch our webinar: US Sales Tax Registration & Filing Tips + AMA. Learn how international sellers register, file, and manage US sales tax compliance across multiple jurisdictions.
Note: At Quaderno we love providing helpful information and best practices about taxes, but we are not certified tax advisors. For further help, or if you are ever in doubt, please consult a professional tax advisor or the tax authorities.
