按地区划分的税率 新墨西哥州

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此页面提供的信息仅供一般参考。它不应被解释为税务建议，也并非旨在提供税务建议。有关您的具体税务责任的建议，请咨询经验丰富的税务专家。 PayPro Global 对基于此处提供的信息采取或未采取的任何行动不承担任何责任。

了解新墨西哥州的SaaS销售税：一份综合指南

作为新墨西哥州的企业主，了解销售税法规，特别是针对SaaS（软件即服务）产品的法规至关重要。本指南深入探讨了新墨西哥州SaaS销售税的细微之处，提供可操作的见解，帮助您应对合规性并优化您的税务策略。

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新墨西哥州

新墨西哥州的所得税税率在1.7%到5.9%之间，目前正在讨论税收改革，以更好地支持经济发展。

官方政府链接： 新墨西哥州税务和收入部门

5.125%

电子产品和服务增值税/销售税率

B2B销售的反向收费机制

不适用于美国

需要验证税务识别号

是

何时需要注册

If you obtain $100,000 in sales.

可在线注册

是

注册流程

在新墨西哥州税务和收入部门注册，以获得总收入税的CRS识别号码。
如果赚取来自新墨西哥州的收入，请填写CIT-110表格（新墨西哥州公司所得税和特许经营税申报表）。
如有必要，指定一名新墨西哥州注册代理人

应纳税的数字和电子服务清单

SaaS、视频游戏、数字产品

罚款

每月未缴税款的 5%，最高 25%（延迟申报）；逾期 30 天后未缴税款的 10%（延迟付款）

注册门槛

$100,000.00

申报间隔

Monthly, Quarterly, or Semi-annually

申报截止日期

每月25日

电子发票要求

没有全州范围内的电子发票强制要求

记录保存

所得税申报表和证明文件：至少3年，建议7年

当地税率范围

0.125% – 7.75%

How-To Guides: New Mexico SaaS VAT

步骤：1 门槛

Businesses need to collect sales tax in New Mexico if they have either physical or economic nexus.

Physical nexus means that a business has a tangible presence or activity in the state, while economic nexus refers to businesses that have met a state’s economic threshold for total revenue or for the number of transactions.

 

New Mexico imposes a Gross Receipts Tax (GRT) on sellers engaged in business in the state. For out-of-state sellers remote sales are sourced to NM if the seller had ≥ $100,000 in taxable gross receipts in the prior calendar year sourced to New Mexico; meeting this threshold means you are “engaging in business” and must register. (threshold unit USD approx since state currency is USD)

步骤：2 商业注册

Register with the New Mexico Taxation and Revenue Department via the Business Tax Registration (Form ACD-31015) or online via Taxpayer Access Point (TAP). Registration triggers issuance of a Business Tax Identification Number for gross receipts tax accounts.

步骤：3 纳税人识别号/增值税号

After registration you receive a New Mexico Business Tax Identification Number (state tax ID) used for GRT reporting. The federal FEIN (Employer Identification Number) from the Internal Revenue Service (IRS) is also generally required for business tax accounts

步骤：1 标准税率

New Mexico’s Gross Receipts Tax is a statewide base rate (approx 5.125%) plus local option rates, varying by jurisdiction.

步骤：2 确定您是否需要注册。

To calculate your standard rate, use the following formula:

 

Tax Amount= Gross Receipts × Combined GRT Rate%

步骤：3 反向收费 (B2B)

U.S. state GRT does not use a reverse charge mechanism like VAT/GST; tax liability is on the seller if engaging in business (nexus), regardless of buyer type.

步骤：1 B2C销售

If the seller is engaging in business in New Mexico (nexus met), gross receipts tax applies to SaaS and digital services revenue sourced to NM customers, and tax is typically passed on to customers or included in the price.

步骤：2 B2B销售

Same treatment for business buyers: if the seller has nexus and the service revenue is sourced to NM, gross receipts tax applies; no separate reverse charge for business entities.

步骤：3 发票要求

New Mexico does not prescribe a unique “sales tax invoice” format for GRT, but a compliant billing for SaaS should generally include:

  • Supplier legal name and NM Business Tax ID;
  • invoice date and unique number;
  • 客户名称和地址；
  • description of services (e.g., SaaS subscription);
  • gross receipts amount;
  • combined GRT rate applied;
  • tax amount separately stated if passed through; currency.

New Mexico requires separate statement if tax is included in charge.

步骤：1 申报周期

New Mexico assigns a filing frequency (monthly, quarterly, semi-annual, etc.) based on your GRT liability level at registration.

 

步骤：2 申报截止日期

Returns (e.g., Form TRD-41413) are generally due by the 25th day of the month following the reporting period (monthly/quarterly), but check your assigned schedule.

步骤：3 提交

File and pay GRT via the Taxpayer Access Point (TAP) portal; electronic filing and e-pay are strongly encouraged or may be mandated for certain filers.

步骤：4 记录保存

Maintain records of gross receipts, exemptions/deductions, invoices, and tax returns for at least four years to substantiate tax filings if audited; New Mexico TRD publications recommend retention of supporting records.

PayPro Global 解决方案：简化注册与财政代表

Navigating New Mexico’s VAT registration and fiscal representation can be daunting. PayPro Global acts as your Merchant of Record, handling these complexities, including VAT registration and fiscal representation where needed, so you can focus on your business.

了解更多关于我们的备案商家服务。

常见问题解答

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