Local Taxes & Fees in New Mexico (2026)
3 rules on the books across New Mexico, 3 cities and counties. Select a rule to read the full details.
Severity: Few Restrictions · Light Restrictions · Some Restrictions · Significant Restrictions · Heavy Restrictions
Business Tax Classification
How LAMC §21.41 classifies businesses for tax purposes (BTRC), including gross-receipts rates, small-business exemption, and how to dispute classification.
Las Cruces
Some RestrictionsLas Cruces splits every business into two tax classes: a general $35-a-year registration for any permanent location, or…
Read full rule →Santa Fe
Some RestrictionsSanta Fe does not tax businesses by type; instead City Code Section 18-8.10(A) sorts them into 27 licensed categories…
Read full rule →Valencia County
Some RestrictionsEvery business operating in unincorporated Valencia County must hold a county license before starting operations and…
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