50-State Sales Tax Compliance Guide
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New Mexico Sales & Use Tax Licensing

Licensing requirements for New Mexico businesses.

Business entities that sell tangible goods or offer services may need to register for sales and use taxes at the state level. Most states require businesses to either incorporate or foreign qualify prior to registering for a sales and use tax account, and many states also ask for the IRS issued EIN number as a part of tax registration.

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Sales & Use Tax Licensure

This section applies to businesses that are applying for a license in New Mexico for the first time.

Agency:New Mexico Taxation and Revenue Department

Form ACD-31015: Application for Business Tax Identification Number

Filing Method:

Mail or online.

Agency Fee:


Remote Sales Threshold:

$100,000 in sales

Enforcement Start Date: