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New Mexico Tax Information

  • The state does not have a sales tax; instead it assesses a gross receipts tax on merchants.
  • Individually billed accounts (IBA) are not exempt from the gross receipts tax.
  • Centrally billed accounts (CBA) may be exempt from the gross receipts tax.

Need help recognizing a card or telling if a card is an IBA or CBA?


Purchase Card


No forms are required, however the federal government is only exempt from specific types of transactions in New Mexico. CBAs are not subject to gross receipts taxes on tangible property but are eligible for intangible property (e.g., lodging). Cardholders should be able to present the CBA card, which must indicate “United States of America,” however merchants can request a Type 9 nontaxable transaction certificate.

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Updated February 15, 2023

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