If your business makes taxable sales to customers in New Mexico, you may need to register for a New Mexico Gross Receipts Tax (GRT) account before collecting tax. New Mexico does not have a traditional sales tax — instead, it levies the GRT on sellers for the privilege of doing business in the state. This 2026 guide explains who must register, what information you need, and how to complete the registration process through TAP.
For broader information about New Mexico GRT rules, rates, and taxability, see the New Mexico Gross Receipts Tax Guide. For details on filing deadlines and how to submit returns, see the New Mexico GRT Filing Guide.
Quick answers: New Mexico GRT registration
A quick overview of the authority, registration portal, nexus threshold, and other essentials for registering in New Mexico.
| Fact | Detail |
|---|---|
| Authority | New Mexico Taxation and Revenue Department |
| Registration portal | TAP (Taxpayer Access Point) |
| Economic nexus threshold | $100,000 in annual gross receipts from New Mexico customers |
| Registration fee | $0 — registration is free |
| Renewal period | No periodic renewal required |
Who must register for New Mexico GRT
You must register for a New Mexico GRT account if your business has a nexus in the state. This usually applies when a business:
- Exceeds the economic nexus threshold of $100,000 in annual gross receipts from New Mexico customers in the current or previous calendar year, or;
- Has a physical presence in New Mexico, such as an office, employee, warehouse, or inventory stored in the state.
Unlike traditional sales taxes, the New Mexico GRT is imposed on the seller — it is a tax on doing business in New Mexico, not a tax on the buyer. However, most businesses pass the GRT through to their customers. Because the GRT applies broadly to most services (including SaaS) and goods, businesses that would not have a sales tax obligation in most states may still be subject to the GRT in New Mexico.
Once you exceed the threshold, you should register before making further taxable transactions in New Mexico. If you're unsure whether your business has nexus, see the New Mexico Gross Receipts Tax Guide.
How to register for New Mexico GRT
Sellers can register online through TAP (Taxpayer Access Point), the New Mexico Taxation and Revenue Department's official portal. This is the same portal you will use to file GRT returns and make payments after registration.
Information you need before registering
Before applying for a New Mexico GRT account, have this information ready:
- Your Social Security number (if registering as a sole proprietor with no employees)
- Your Employer Identification Number (EIN), if your business has one (required for corporations, partnerships, and most LLCs)
- North American Industry Classification System (NAICS) code for your primary business activity
- The date of your first taxable transaction in New Mexico
- Your business address and any New Mexico locations, if applicable
Registration steps
Follow these steps to register for a New Mexico GRT account.
1. Create your online login
Set up your TAP account credentials.
- Choose a username and password
- Set up your security information
- This login is used for all future GRT filings, payments, and account management
If you already have a TAP account (for another New Mexico tax type), you can add a GRT account to your existing login.
2. Provide your business information
Enter your business name, address, type of entity, and any New Mexico locations.
- Remote sellers without a New Mexico location should indicate they are a remote seller with nexus
- New Mexico generally uses destination-based sourcing — the applicable combined rate depends on where the customer is located
- Local municipality and county rates are reported on the same state return
3. Application fee
New Mexico does not charge a fee to register for a GRT account. Registration through TAP is free.
4. Submit your application
Review your entries and submit the application.
- You will receive an on-screen confirmation after submission
- A confirmation email is typically sent shortly after submission
5. Receive your New Mexico Business Tax Identification Number
Once approved, you will receive:
- Your New Mexico Business Tax Identification Number (BTID) — this is your GRT account identification number
- Your assigned filing frequency (monthly, quarterly, or annually, based on expected gross receipts)
- Access to TAP for filing, payment, and account management
What happens after registration
After registering, you must begin reporting and remitting New Mexico GRT on your taxable gross receipts and file returns based on your assigned filing frequency. New Mexico GRT returns are due on the 25th of the month following the reporting period — one of the latest due dates in the US.
Because the GRT applies broadly to most services and digital products, most SaaS and digital businesses selling to New Mexico customers will have taxable transactions. See the New Mexico Gross Receipts Tax Guide for full details on taxability.
➡ Learn more about New Mexico GRT rates, taxability, and nexus in the New Mexico Gross Receipts Tax Guide
➡ See how to file and pay New Mexico GRT in the New Mexico GRT Filing Guide
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 local tax authorities.
Need help registering 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.
