GROSS RECEIPTS AND COMPENSATING TAX RATE SCHEDULE Effective January 1 ,2022 through June 30, 2022
Municipality or County
Location
Code
Rate
Municipality or County
Location Code
Rate
Albuquerque 02-100 7.8750% Texico 05-302
7.5625%
Edgewood (Bernalillo) 02-334
7.8750% Remainder of County
05-005 6.1250%
19 Pueblos District (AISD Property) (1)
a c
02-905 7.8750%
19 Pueblos District (AISD Property) (2)
a c
02-906 7.8750% Fort Sumner 27-104
8.0625%
Laguna Pueblo (1)* 02-950 6.4375% Remainder of County 27-027
6.7500%
Laguna Pueblo (2) 02-952
6.4375%
Los Ranchos de Albuquerque 02-200 7.4375% Anthony 07-507 8.3750%
Lower Petroglyphs TID District 02-420 7.8750% Anthony (Water & Sanitation District) Municipality b 07-517
8.6250%
Mesa Del Sol TID District 1 02-606 7.8750% Anthony (Water & Sanitation District) Co Remainder 07-527 7.0000%
Rio Rancho (Bernalillo) 02-647 8.1250% Downtown TIDD - Las Cruces 07-132
8.3125%
Sandia Pueblo (1) 02-901
6.4375%
Hatch 07-204 7.8125%
Sandia Pueblo (2) 02-902 6.4375% Las Cruces 07-105
8.3125%
State Fairgrounds 02-555
6.4375% Mesilla
07-303 8.1875%
Santolina TID District 1 02-621 6.4375% Sunland Park 07-416
8.4375%
Santolina TID District 2 02-622
6.4375% Remainder of County
07-007 6.7500%
Santolina TID District 3 02-623 6.4375%
Santolina TID District 4 02-624 6.4375% Artesia 03-205
7.8958%
Santolina TID District 5 02-625
6.4375% Carlsbad 03-106 7.6458%
Santolina TID District 6 02-626 6.4375% Hope 03-304
6.8333%
Santolina TID District 7 02-627
6.4375% Loving* 03-403 7.6333%
Santolina TID District 8 02-628 6.4375% Remainder of County 03-003
5.9583%
Santolina TID District 9 02-629
6.4375%
Santolina TID District 10 02-630 6.4375% Bayard 08-206 7.8750%
Santolina TID District 11 02-631 6.4375% Hurley 08-404 7.6250%
Santolina TID District 12 02-632
6.4375% Santa Clara 08-305 7.6250%
Santolina TID District 13 02-633 6.4375% Silver City 08-107
8.0000%
Santolina TID District 14 02-634 6.4375%
Remainder of County 08-008 6.5625%
Santolina TID District 15 02-635 6.4375%
Santolina TID District 16 02-636 6.4375% Santa Rosa 24-108 8.5000%
Santolina TID District 17 02-637 6.4375% Vaughn 24-207 8.2500%
Santolina TID District 18 02-638 6.4375% Remainder of County 24-024 6.4375%
Santolina TID District 19 02-639 6.4375%
Santolina TID District 20 02-640 6.4375% Mosquero (Harding) 31-208 6.9375%
Upper Petroglyphs TID District 1 02-607 6.4375% Roy 31-109 7.3125%
Upper Petroglyphs TID District 2 02-608
6.4375% Remainder of County 31-031 6.1250%
Upper Petroglyphs TID District 3 02-609 6.4375%
Upper Petroglyphs TID District 4 02-610 6.4375% Lordsburg 23-110 7.7500%
Upper Petroglyphs TID District 5 02-611 6.4375% Virden 23-209 6.6875%
Upper Petroglyphs TID District 6 02-612 6.4375% Remainder of County 23-023 6.1875%
Upper Petroglyphs TID District 7 02-613 6.4375%
Upper Petroglyphs TID District 8 02-614 6.4375% Eunice 06-210 7.3125%
Upper Petroglyphs TID District 9 02-615 6.4375% Hobbs 06-111 6.8125%
Village of Tijeras 02-318
7.8750% Jal 06-306 7.4375%
Winrock Town Center TID District 1 02-035 7.8750%
Lovington 06-405 7.2500%
Winrock Town Center TID District 2 02-036 7.8750% Lovington Industrial Park 06-158 5.5000%
Remainder of County 02-002 6.4375% Tatum 06-500 6.8125%
Remainder of County 06-006 5.5000%
Pueblo of Acoma (1) 28-923 6.3125%
Pueblo of Acoma (2) 28-924 6.3125%
Bonito Lake - Alamogordo
d
26-508 5.5000%
Reserve 28-130 8.0000% Capitan 26-211 6.8125%
Remainder of County 28-028 6.3125% Carrizozo 26-307 7.4250%
Corona 26-406 6.9375%
Dexter 04-201 7.3958% Ruidoso 26-112 8.4375%
Hagerman 04-300 7.5833%
Ruidoso Downs 26-501 7.4375%
Lake Arthur 04-400 6.8958% Remainder of County 26-026 5.5000%
Roswell 04-101 7.8333%
Remainder of County 04-004 6.5208% City and County 32-032 7.3125%
Grants 33-227 8.1250% Columbus 19-212 7.9375%
Milan 33-131 8.0000% Deming 19-113 8.2500%
Laguna Pueblo (1)* 33-900 6.8125% Remainder of County 19-019 6.8750%
Laguna Pueblo (2) 33-902 6.8125%
Pueblo of Acoma (1) 33-909 6.8125% Gallup 13-114 8.3125%
Pueblo of Acoma (2) 33-910 6.8125% Pueblo of Zuni (1) 13-901 6.7500%
Pueblo of Zuni (1) 33-911 6.8125% Pueblo of Zuni (2) 13-902 6.7500%
Pueblo of Zuni (2) 33-912 6.8125% Remainder of County 13-013 6.7500%
Remainder of County 33-033 6.8125%
Wagon Mound 30-115 7.7708%
Angel Fire 09-600 7.7708% Remainder of County 30-030 6.7708%
Cimarron 09-401 8.1458%
Eagle Nest 09-509 7.8833% Alamogordo 15-116 8.1250%
Maxwell 09-202 6.8333%
Alamogordo Land
d
15-322 6.3125%
Raton 09-102 8.5083% Cloudcroft 15-213 7.7500%
Raton Municipal Airport 09-152 6.0833% Tularosa 15-308 7.7500%
Surgarite Canyon - Raton 09-172 6.0833% Remainder of County 15-015 6.3125%
Springer 09-301 7.7708%
Remainder of County 09-009 6.0833% House 10-407 8.0000%
Logan 10-309 8.3750%
Clovis 05-103 8.1875% San Jon 10-214 8.3750%
Grady 05-203 6.9375% Tucumcari 10-117 8.3750%
Melrose 05-402 7.7500% Remainder of County 10-010 6.6875%
CURRY - Continued
CIBOLA
COLFAX
OTERO
CURRY
QUAY
BERNALILLO
CATRON
CHAVES
MORA
HIDALGO
LEA
McKINLEY
DE BACA
DONA ANA
EDDY
GRANT
GUADALUPE
HARDING
LINCOLN
LOS ALAMOS
LUNA
GROSS RECEIPTS AND COMPENSATING TAX RATE SCHEDULE Effective January 1 ,2022 through June 30, 2022
Municipality or County
Location
Code
Rate
Municipality or County
Location Code
Rate
Chama 17-118 8.5625%
Santa Fe Indian School/Nineteen Pueblos of NM (2)
a c
01-908
8.4375%
Espanola (Rio Arriba) 17-215 8.9375% Pueblo of Tesuque (1) 01-953
7.1250%
Espanola/Ohkay Owingeh Pueblo (1)
a
17-943 8.9375% Pueblo of Tesuque (2) 01-954 7.1250%
Espanola/Ohkay Owingeh Pueblo (2)
a
17-944 8.9375% Remainder of County 01-001 7.1250%
Espanola/Santa Clara Grant (1)
a
17-903 8.9375%
Espanola/Santa Clara Grant (2)
a
17-904 8.9375% Elephant Butte 21-319
8.1875%
Jicarilla Apache Nation (1) 17-931 6.8750% Truth or Consequences 21-124 8.5000%
Jicarilla Apache Nation (2) 17-932 6.8750% Truth or Consequences Airport 21-164
6.9375%
Ohkay Owingeh Pueblo (1) 17-941
6.8750% Williamsburg 21-220 8.1875%
Ohkay Owingeh Pueblo (2) 17-942 6.8750% Remainder of County 21-021
6.9375%
Pueblo de San Ildefonso (1) 17-975
6.8750%
Pueblo de San Ildefonso (2) 17-976 6.8750% Magdalena 25-221
7.4375%
Santa Clara Pueblo (1) 17-901
6.8750% Pueblo of Acoma (1)
25-933 6.5000%
Santa Clara Pueblo (2) 17-902 6.8750% Pueblo of Acoma (2) 25-934 6.5000%
Remainder of County 17-017 6.8750% Socorro (city) 25-125
7.8125%
Socorro Industrial Park 25-162 6.5000%
Causey 11-408 7.1250% Remainder of County 25-025
6.5000%
Dora 11-310
7.3750%
Elida 11-216 8.0000% El Prado Water and Sanitation District 20-415
7.7500%
Floyd 11-502 7.1250%
El Prado Water and Sanitation District
b
20-425 8.9375%
Portales 11-119
8.1875% El Valle de Los Ranchos Water & Sanitation District 20-419 7.7500%
Remainder of County 11-011 6.6250%
El Valle de Los Ranchos Water & Sanitation District
b
20-429 8.9375%
Picuris Pueblo (1) 20-917
7.5000%
Bernalillo (City) 29-120
7.1875% Picuris Pueblo (2) 20-918 7.5000%
Corrales 29-504 7.8125% Questa 20-222
8.5625%
Cuba 29-311
8.3125% Questa Airport
20-160 7.5000%
Edgewood (Sandoval) 29-335 7.1875% Red River 20-317 8.8125%
Jemez Springs 29-217 7.4375% Taos (city)
20-126 8.6875%
Jemez Pueblo (1)* 29-941 6.3750% Taos Airport
20-163 7.5000%
Jemez Pueblo (2)* 29-942 6.3750% Taos Pueblo (1) 20-913 7.5000%
Jicarilla Apache Nation (1) 29-931 6.3750%
Taos Pueblo (2) 20-914 7.5000%
Jicarilla Apache Nation (2) 29-932 6.3750%
Taos/Taos Pueblo (1)
a
20-915 8.6875%
Laguna Pueblo (1)* 29-921 6.3750%
Taos/Taos Pueblo (2)
a
20-916 8.6875%
Laguna Pueblo (2) 29-922 6.3750% Taos Ski Valley 20-414
9.4375%
Los Diamantes TIDD 29-530 7.6875%
Taos Ski Valley TIDD 20-430 9.4375%
Pueblo de Cochiti (1) 29-971 6.3750% Remainder of County 20-020 7.5000%
Pueblo de Cochiti (2) 29-972 6.3750%
Rio Rancho (Sandoval) 29-524 7.6875% Encino 22-410 7.3125%
Pueblo de San Ildefonso (1) 29-975 6.3750% Estancia 22-503 8.1875%
Pueblo de San Ildefonso (2) 29-976 6.3750% Moriarty* 22-223 8.1875%
San Ysidro 29-409 6.8750% Mountainair 22-127 7.9375%
Sandia Pueblo (1) 29-911 6.3750% Willard 22-314
7.5625%
Sandia Pueblo (2) 29-912 6.3750%
Remainder of County 22-022 6.7500%
Santa Ana Pueblo (1) 29-951 6.3750%
Santa Ana Pueblo (2) 29-952 6.3750% Clayton 18-128 8.1250%
Stonegate Communities TIDD 29-038 7.6875% Des Moines 18-224 7.7500%
Kewa Pueblo (1) 29-973 6.3750% Folsom 18-411 7.5000%
Kewa Pueblo (2) 29-974 6.3750% Grenville 18-315 7.5000%
Village at Rio Rancho TIDD 29-525 7.6875% Remainder of County 18-018 6.0625%
Remainder of County 29-029 6.3750%
Belen 14-129 8.3125%
Aztec 16-218 8.3750% Bosque Farms 14-505 8.5500%
Bloomfield 16-312 8.3125% Laguna Pueblo (1)* 14-900 6.8750%
Farmington 16-121 8.3750% Laguna Pueblo (2) 14-902 6.8750%
Kirtland 16-323 6.7500% Los Lunas 14-316 8.6750%
Valley Water and Sanitation District 16-321 6.9375% Peralta 14-412 7.9375%
Valley Water and Sanitation District (Town of Kirtland)
b
16-322 7.0000% Rio Communities
14-037 7.9375%
Remainder of County 16-016 6.6875% Remainder of County 14-014 6.8750%
Las Vegas 12-122 8.3958%
Mosquero (San Miguel) 12-418 7.3958% Location
Pecos 12-313 7.7708%
Code
Remainder of County 12-012 6.8333%
Out-of-State Business (R&D Services) - 5.125% 77-777
Edgewood (Santa Fe) 01-320 8.1875% Out-of-State Business (All Other) - 5.125% 88-888
Espanola (Santa Fe) 01-226 9.0625%
Espanola/Santa Clara Grant (1)
a
01-903 9.0625%
Espanola/Santa Clara Grant (2)
a
01-904 9.0625%
Kewa Pueblo (1) 01-973 7.1250% (1) Sales to tribal entities or members
Kewa Pueblo (2) 01-974 7.1250% (2) Sales to tribal non-members by tribal non-members
Nambe Pueblo (1) 01-951 7.1250%
a
Businesses located on Pueblo land within the city limits.
Nambe Pueblo (2) 01-952 7.1250%
b
Businesses located within the water district and the city limits.
Pojoaque Pueblo (1)* 01-960 7.1250%
c
Property owned by the 19 Pueblos of NM.
Pojoaque Pueblo (2) 01-962 7.1250%
d
Land owned by Alamogordo outside Alamogordo boundaries.
Pueblo de Cochiti (1) 01-971 7.1250% * Indicates rate change due to enactment/expiration of local option
Pueblo de Cochiti (2) 01-972 7.1250% taxes and/or change in the state gross receipts tax rate.
Pueblo de San Ildefonso (1) 01-975 7.1250%
Pueblo de San Ildefonso (2) 01-976 7.1250%
Santa Clara Pueblo (1) 01-901 7.1250%
Santa Clara Pueblo (2) 01-902 7.1250%
Santa Fe (city) 01-123 8.4375%
Santa Fe Indian School/Nineteen Pueblos of NM (1)
a c
01-907 8.4375%
SPECIAL TAX RATES & REPORTING LOCATIONS
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 www.taxnewmexico.gov/forms-publications.aspx.
SANTA FE - Continued
NOTE KEY
SOCORRO
SIERRA
STATE GROSS RECEIPTS TAX RATE = 5.125%
SANTA FE
SAN MIGUEL
SAN JUAN
ROOSEVELT
RIO ARRIBA
SANDOVAL
VALENCIA
UNION
TORRANCE
TAOS
