New Mexico doesn’t technically have a sales tax — it has a Gross Receipts Tax (GRT), which usually applies to shipping.
General Rule
Taxable: Delivery charges are taxable if they’re connected to the sale of taxable goods.
Exempt: Very few exemptions apply — most shipping charges are taxable.
Handling Charges
Handling and combined “shipping & handling” charges are always taxable.
Best Practices for Compliance
Expect shipping to be taxable in most cases.
Separate charges on invoices, but know they are usually still taxable.
Example
$200 taxable items with $20 delivery → $20 is taxable under GRT.
Stay Compliant with Kintsugi
New Mexico’s GRT applies broadly. Kintsugi Intelligence ensures shipping and handling charges are applied correctly, without confusion.
⚖️ Important Notice: Sales tax regulations are subject to change without prior notice. For guidance tailored to your business, please consult a qualified tax advisor.