Easily navigate through all 47 sets of unique Nexus laws.

The Complete State-by-State Nexus Guide

New Mexico

Physical Nexus in New Mexico

A business is considered to have physical nexus if …

  • It has a retail store in the state
  • It has a warehouse in the state
  • It houses inventory or stores property for sale in the state, including FBA
  • Traveling salespeople or representatives are regularly present in the state

A business may be considered to have physical nexus if …

  • Representatives attend a trade show in the state for the purpose of taking orders or making sales

Not sure? Call Peisner Johnson at 800.940.9433

Economic Nexus in New Mexico

A business is considered to have economic nexus in New Mexico if it made $100,000 or more in sales in the previous calendar year,

What’s included?

  • Total gross receipts from sales, leases and licenses of tangible personal property
  • Sales of licenses and services of licenses for use of real property sourced to the the state

What’s Not Included

  • Exempt sales
  • Exempt services