New Mexico Sales Tax Payment and Reporting Rules

Reporting period:

• Generally: Monthly, by 25th day of the month.
• Other: Quarterly or semiannually, with approval of Department of Revenue.
• Administration:
  Department of Taxation and Revenue
  1100 S. St. Francis Dr.
  P.O. Box 630
  Santa Fe, NM 87504-0630
  Phone: 505-827-0700