Filing your New Mexico sales tax return is simple with the state’s online system. You can file and pay directly through the Taxpayer Access Point (TAP) portal, provided your business is registered to collect and remit Gross Receipts Tax (GRT).
This guide walks you through the step-by-step process of filing online so you can submit returns on time, avoid penalties, and stay compliant with New Mexico’s GRT rules.
What You Need Before Filing
Before filing your sales tax return, you must prepare specific records to ensure your report is accurate. Here are the standard documents required to file a sales tax return in New Mexico:
- New Mexico Taxpayer Account Number (Sales Tax Permit) – A valid New Mexico Business Tax Identification Number (NMBTIN) is mandatory for all filing and correspondence with the New Mexico Taxation and Revenue Department (TRD). This unique number is assigned to a business upon successful registration with the TRD. Returns cannot be accepted or processed without a valid identification number. This number can be found on your New Mexico Sales Tax Permit document.
- Taxpayer Access Point (TAP) Log-in Details – The primary way to file your New Mexico sales tax return online is by logging onto your New Mexico Taxation and Revenue Department account. To access the site, ensure you have your log-in credentials ready (e.g., your username and password).
- Total Sales – Gather your total revenue during the filing period. This includes all sales, whether they’re taxable or not. Even if you currently have no sales records, you’re still required to file a return.
- Taxable Sales – Compile the total taxable sales your business made within the filing period.
- Taxable Purchases – Verify the total amount of taxable purchases your business spent within the filing period. This applies to both in-state and out-of-state transactions.
- Local Sales Tax Report – New Mexico requires businesses to file a local sales tax report as well. This means you must list all your sales in each city, county, or other local jurisdiction in New Mexico.
- Bank Account and Routing Number – Select which bank account you want to use for paying the due taxes in your report. Prepare your bank details and routing number in advance.
- Filing Frequency Schedule – The state assigns a specific due date for every registered business. To find your designated schedule, check your New Mexico Sales Tax Permit document.
Step-by-Step: How to File New Mexico Sales Tax Online
The online filing process is a logical progression of data entry and verification. While the exact screen layouts may evolve with the new eServices platform, the core workflow remains constant. Step 1. Go to the New Mexico Taxation & Revenue Department – TaxPayer Access Point (TAP) website. Step 2. Enter your Account Credentials: Log in using your username and password. Check your shared email/phone number and enter the OTP when applicable. Step 3. Prepare your Ecommerce Sales Tax Data (e.g., Taxes Report from Shopify). Step 4. Click File Now to begin the filing process.
Step 5. In the next window, review the information and click Next to proceed.
Step 6. On the following screen, click Next again to continue.
Step 7. When asked if you have sales to report, select Yes.
Step 8. Enter the sales amounts for each jurisdiction as required.
Step 9. Review all entered information carefully, then click Submit to file your return.
Step 10. After submitting, click Make an e-Payment to proceed with payment.
Step 11. Choose or schedule your payment date, then click Submit to complete the process.
Step 12. Keep a copy of the return and/or payment confirmation for your records. This serves as proof of successful submission.
Step 13. Save the confirmation in your preferred location for recordkeeping purposes. Keeping online records using Google Drive is a common option.
Helpful tip: If the filing process is interrupted by internet issues, website downtime, or other disruptions. You can always click on “Save and Submit Later” to avoid losing your progress.
Due Dates
New Mexico Gross Receipts Tax returns and payments are consistently due on the 25th day of the month following the close of the reporting period. The state determines filing frequency based on the business’s average monthly GRT liability.
| FREQUENCY | REQUIREMENT | REPORTING PERIOD | DUE DATE |
| Monthly | $200 or more in GRT liability per month | Monthly | 25th day of the following month |
| Quarterly | $50 to $199 in GRT liability per month. |
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| Semiannually | Less than $50 in GRT liability per month. |
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Timely Filing Discount
Some jurisdictions offer a timely filing discount, often called a vendor’s allowance or vendor’s compensation, to offset the administrative costs incurred by businesses acting as collection agents for the state. Currently, New Mexico does not offer a timely-filing discount for the Gross Receipts Tax. The state’s fiscal policy focuses on maximizing the gross amount distributed among local jurisdictions, relying instead on strict penalty enforcement to secure timely compliance.Filing Amended Returns
New Mexico permits taxpayers to correct inaccuracies discovered in previously filed returns. Taxpayers can file an amended GRT return electronically through the TAP system. How to File an Amended Return Online via TAP- Access TAP: Log into the Taxpayer Access Point (TAP) system.
- Select Period: Select the specific filing period that requires correction.
- Initiate Amendment: Use the TAP system feature to file an amended return.
- File Complete Totals: The amended return (Form TRD-41413) must be filed as if it were the original submission. The filer is required to enter the complete, correct totals for all gross receipts, deductions, exemptions, and resultant tax liability. Supplemental (difference) amounts should not be entered on the amended return form itself.
- Mark as Amended: Ensure that the “amended” indicator or checkbox on the return is clearly marked.
- Submit Documentation: Any change to gross receipts, deductions, or credits necessitates the submission of all required supporting schedules and documentation.
- Request Refund (If Applicable): If the amended return results in a credit or overpayment, the taxpayer must separately file Form RPD-41071, Application For Refund, and all supporting documentation to claim the refund officially.
Refunds
If the filing of an amended return results in an overpayment and you are requesting a refund of tax previously paid, a mandatory hybrid filing requirement applies.- The corrected GRT return must be submitted electronically via TAP.
- Concurrently, you must submit a separate paper Form RPD-41071, Application for Refund, along with all required supporting attachments, via mail.
- The Department will not process the electronically filed amended return or initiate the refund until the paper Form RPD-41071 is received.
Filing Zero Returns in New Mexico
Once a business is registered and assigned a BTIN (Business Tax Identification Number), it must file a return after each assigned collection period, regardless of whether any gross receipts were collected. When no gross receipts are collected or owed, the business must file a “zero return.” Failure to submit a zero return is deemed non-compliance and can result in the assessment of penalties and interest charges.Other Filing Methods in New Mexico
If you’re having difficulties filing your New Mexico sales tax return online, you can try other options. Note: Taxpayers with an average monthly GRT liability of $1,000 or more during the preceding calendar year are REQUIRED to file and pay electronically.- File with TaxHero – Let expert accountants in TaxHero prepare your sales tax returns for you. We’ll take everything off your hands so that you can spend your time more efficiently managing your business.
- File by Paper – Taxpayers may file the paper Gross Receipts Tax Return (Form TRD-41413). For paper submissions, the postmark determines the timeliness. The U.S. Postal Service postmark on the envelope must bear a date on or before the due date (the 25th) to establish timely compliance.Mailing Address for Paper Returns and General Payments (excluding refund requests): Gross Receipts Tax Correspondence Taxation and Revenue Department P.O. BOX 25128 Santa Fe, NM 87504-5128.