If you’re planning to do business in the state, securing your New Mexico sales tax permit is a crucial first step—but there’s a twist. Unlike most states, New Mexico doesn’t impose a traditional sales tax. Instead, it uses a Gross Receipts Tax (GRT) system, and businesses must register for a Combined Reporting System (CRS) Identification Number to report and remit it. Whether you’re a remote seller, marketplace facilitator, or a local vendor, understanding this distinction is key.
For hassle-free registration and ongoing compliance, Hands Off Sales Tax (HOST) offers expert support to help businesses navigate New Mexico’s unique tax landscape with ease.
Who Must Register in New Mexico
Registering for a New Mexico “sales tax permit” means obtaining a Combined Reporting System (CRS) ID, necessary for Gross Receipts Tax (GRT) filing. Let’s break down who’s required to register.
Who Is “Engaged in Business”?
You must register with the New Mexico Taxation & Revenue Department (TRD) if you meet either condition:
- Physical presence: You maintain a permanent location (e.g., store, office, warehouse), have employees, or agents in the state.
- Economic nexus: In the prior calendar year, you had $100,000 or more in gross receipts sourced to New Mexico—even if you’re out-of-state.
Marketplace Facilitators & Sellers
Under New Mexico’s marketplace facilitation law (effective July 1, 2019):
- Marketplace providers (like Amazon or Etsy) with ≥ $100,000 in taxable gross receipts from New Mexico must collect and remit GRT on behalf of sellers.
- Marketplace sellers still engaging New Mexico customers via platforms must register if they cross the nexus threshold, even if the provider remits tax—though they may deduct facilitator-collected amounts.
Temporary Sellers & Event Vendors
Even for short-term sales—such as at fairs, pop-ups, or state exhibitions—you may need a CRS ID if you meet the criteria above. There isn’t a specific “temporary permit,” but failure to register can result in fines if gross receipts exceed threshold or occur regularly.
| Nexus Type | Must Register? |
| Physical presence | ✅ Yes |
| ≥ $100K NM receipts | ✅ Yes |
| Marketplace facilitator | ✅ Yes |
| Temporary/event seller | Possibly, if nexus met |
Meeting any of these criteria means you’re engaged in business in New Mexico and must register for a CRS ID to stay compliant.
What You’ll Need Before Registering
Before diving into the TAP portal to apply for your New Mexico sales tax permit (CRS ID), it’s important to have your key business information and documentation prepared. This ensures a smoother application and faster approval.
Required Information & Documents
- Tax ID: Federal Employer Identification Number (EIN) or, if you’re a sole proprietor without employees, your Social Security Number (SSN) or Individual Taxpayer ID (ITIN)
- Legal Entity Details: Business name, entity type (e.g., LLC, corporation, sole proprietorship), and state registration (if applicable)
- Business Start Date: When you began operations or anticipate first taxable activity
- NAICS Code: Industry classification for accurate tax reporting
- Accounting Method: Cash or accrual method used for bookkeeping
- Estimated Gross Receipts: Monthly or annual sales estimate to determine filing frequency
- Bank Account Info: Routing number and account number for electronic payments/refunds through TAP portal
No Application Fee
New Mexico does not charge any fee to register for a CRS ID or Gross Receipts Tax account—whether for a corporation, LLC, or sole proprietor.
Being prepared with this information lets you complete the TAP portal registration efficiently, reducing back-and-forth and helping you receive your CRS number quickly. If you have everything ready beforehand, the process often completes in one session with minimal delays.
Step‑by‑Step: Registering via TAP Portal
Starting your New Mexico Gross Receipts Tax (GRT) registration is straightforward—but being prepared helps the process move even faster. Here’s how to get your Combined Reporting System (CRS) ID using the Taxpayer Access Point (TAP).
1. Create a TAP Login
Visit the official TAP portal and click “Create a Logon“ to begin. You’ll register with your email, password, and security questions. Once confirmed, your TAP account gives access to business registration and return filing services.
2. Apply for a Business Tax ID
Inside TAP, select “Apply for a New Mexico Business Tax ID.” Choose the Gross Receipts Tax account to proceed.
3. Complete the Application Form
You’ll be asked to provide:
- Business details (legal name, entity type, start date)
- Owner identification (SSN or EIN)
- Sales estimate—used to determine filing frequency
- Nexus information, including whether you meet physical or economic criteria
- Your accounting method (cash or accrual)
- Banking information, if you elect ACH for payments
4. Timeline for Processing
After submission, New Mexico’s TRD typically processes the application in 24‑48 hours. You will receive your CRS ID instantly within TAP once approved. Expect a printed registration certificate by mail within 7–14 business days.
Why This Matters
- Immediate access—purchase and filing-ready within TAP.
- Accurate filing assignment—CRS ID organizes your GRT obligations across all your New Mexico sales points.
- Efficient record keeping—all future filings and updates are managed within your TAP dashboard.
With this workflow, your New Mexico permit registration is set up cleanly and completely—from TAP access to CRS issuance.
Post‑Registration: What to Expect
Once your application is approved through New Mexico’s TAP portal, you’ll quickly move into active compliance with your new Gross Receipts Tax (GRT) responsibilities.
Accessing Your CRS Number
Your Combined Reporting System (CRS) ID will appear instantly in your TAP dashboard once your registration is approved. This is your official identifier for reporting Gross Receipts Tax. A printed certificate will also be mailed to your business address—typically arriving within 7 to 14 business days.
Filing Frequency & Deadlines
New Mexico assigns your filing schedule based on your collected GRT liability:
- Monthly Filings: Required if your average tax liability exceeds $200 per month.
- Quarterly or Semi-Annual: For businesses under the $200/month threshold.
Payments and returns are due by the 25th of the month following each reporting period—for example, January activity is due by February 25.
Why It Matters
| Feature | Details |
| Online CRS Access | Immediate via TAP for sales and compliance |
| Certificate by Mail | Received within 1–2 weeks for your records |
| Filing Cadence Based on Liability | Chooses between monthly, quarterly, or semi-annual |
| Returns Due | 25th of the following month, without exception |
Understanding your CRS account access, filing schedule, and due dates ensures you meet compliance obligations head-on—without surprises or fines.
Ongoing Compliance Best Practices
Registering for a New Mexico sales tax permit (CRS ID) is just the beginning—ongoing compliance requires regular attention to filings, business updates, and proper account closure when necessary.
Always File, Even If No Sales Occur
New Mexico requires zero-returns for reporting periods even when no Gross Receipts Tax is collected. Failing to file—regardless of activity—can result in penalties or the account being flagged as delinquent.
Keep Your Business Info Current
You can make changes to your account directly via the TAP portal. Common updates include:
- Address Changes (business location or mailing)
- Ownership or Entity Changes
- NAICS Code or Business Activities
Keeping this information accurate helps the state determine correct filing obligations and avoids compliance issues down the line.
Closing Your Account
If your business is shutting down or no longer operating in New Mexico, you must formally close your CRS account through TAP. This ensures you’re not expected to file future returns and avoids automated penalties.
By following these practices, businesses stay audit-ready and in good standing with the New Mexico Taxation and Revenue Department.
Common Pitfalls to Avoid
Even after registering for a New Mexico sales tax permit, many businesses make avoidable mistakes that lead to penalties or unnecessary audit risk. Here are some of the most common missteps.
Delaying Registration After Reaching Economic Nexus
If your business makes more than $100,000 in gross receipts into New Mexico annually, you trigger economic nexus and are required to register—even without physical presence. Delaying registration beyond this point is a compliance violation.
Forgetting to File Zero-Returns
Many businesses assume they don’t need to file if they haven’t made taxable sales in a given period. However, zero-returns are mandatory in New Mexico, even if no GRT is collected. Failure to do so can result in penalties and automatic notices from the state.
Misunderstanding Marketplace Facilitator vs Seller Rules
If you sell via platforms like Amazon or Etsy, the marketplace facilitator is responsible for collecting and remitting GRT on your behalf. However, you may still be required to register and file returns depending on your total gross receipts or other business activities. Don’t assume marketplace sales alone exempt you from registration.
Avoiding these pitfalls ensures smoother operations and full compliance with New Mexico tax laws.
HOST: Your Compliance Partner for New Mexico and Beyond
Navigating New Mexico’s Gross Receipts Tax (GRT) rules is just one part of the larger sales tax puzzle—especially for multi-state sellers. That’s where Hands Off Sales Tax (HOST) comes in. We provide end-to-end support for businesses looking to stay compliant across state lines without the stress of managing registrations, filings, and audits on their own.
What HOST Can Help With:
- Sales Tax & GRT Registrations: We handle everything from CRS ID applications in New Mexico to permits in other states where you’ve triggered nexus.
- Filing & Remittance: Whether you file monthly, quarterly, or semi-annually, we ensure all deadlines are met and zero-returns are submitted when required.
- Nexus Monitoring: Our tools help track both physical and economic nexus triggers across all 50 states.
- Audit Defense & Recordkeeping: If New Mexico sends a notice or audit request, HOST will help manage your documentation and respond on your behalf.
- Marketplace & SaaS Support: We help clarify your obligations as a marketplace seller or digital service provider under state-specific rules.
HOST is built for growing businesses that want to focus on sales—not sales tax. Let us do the heavy lifting while you scale.
Conclusion: Simplify Sales Tax, Stay Compliant
Getting a New Mexico sales tax permit (CRS ID) is a necessary first step if you plan to sell goods or services in the state, whether physically or remotely. From registering through the TAP portal to filing GRT returns and updating your business details, staying compliant requires attention to detail and timely action. That’s where HOST makes a difference. With decades of expertise and nationwide coverage, HOST helps businesses handle sales tax compliance with ease—so you can focus on growth. Reach out today to get expert support for New Mexico and beyond.
Frequently Asked Questions (FAQs)
1. Do I need a New Mexico sales tax permit if I only sell online?
Yes, if your total gross receipts from sales into New Mexico exceed $100,000 in the previous calendar year, you meet the state’s economic nexus threshold and must register.
2. Is there a fee to register for a CRS number in New Mexico?
No, registration is completely free of charge through the New Mexico Taxpayer Access Point (TAP) system.
3. What’s the difference between a CRS number and a sales tax permit?
They refer to the same thing in New Mexico. The Combined Reporting System (CRS) ID is the number used to report Gross Receipts Tax (GRT), which functions similarly to sales tax in other states.
4. How often do I need to file GRT returns in New Mexico?
Filing frequency depends on your GRT liability. Most businesses file monthly, but those under $200/month may qualify for quarterly or semi-annual filing.
5. What happens if I stop doing business in New Mexico?
You must close your account through the TAP portal to avoid unnecessary notices or penalties. Be sure to file a final return and settle any outstanding taxes.
