Taxes / Seller's permits by state / New Mexico

Do I need a seller's permit to sell on eBay or Poshmark in New Mexico?

Yes for a New Mexico-based seller: the Taxation and Revenue Department says a marketplace seller physically located in New Mexico must register, report and pay gross receipts tax, and may deduct receipts from sales a registered marketplace provider handled, so the return can show no tax owed but must still be filed. Direct sales (your own site, Facebook, craft fairs and special events) are reported on the same registration; TRD says there is no fee to register or obtain a Business Tax Identification Number, which you apply for online through the Taxpayer Access Point (TAP).

New Mexico calls it a Business Tax Identification Number (NMBTIN) for gross receipts tax, issued by the New Mexico Taxation and Revenue Department.

General information, not tax or legal advice. Check with a tax professional about your own situation.

Checked against the official pages listed below on Oct 23, 2026.

New Mexico in short

Sell only on marketplaces that collect the tax:: Yes: the state says to register
Also sell direct (own site, Facebook, flea market):: Yes: the state says to register; no fee
Resale certificate:: Nontaxable Transaction Certificate (NTTC), Type 2
Garage and occasional sales:: Exempt
Where to register:: Taxpayer Access Point (TAP), "Apply for a New Mexico Business Tax ID" (or Form ACD-31015 at a district office)

If you sell only on eBay, Poshmark and other marketplaces

A seller that engages in business in New Mexico, by being physically located there or by having at least $100,000 of taxable gross receipts in the previous calendar year, must register, report and pay GRT, including a marketplace seller. It may deduct receipts from sales facilitated by a marketplace provider if it obtains documentation that the provider is registered and has remitted or will remit the tax; if every receipt is deductible, no tax is owed but reporting is still required.

The rule: Sections 7-9-3.3 and 7-9-117 NMSA 1978; FYI-206.

"If all receipts of the marketplace seller are deductible, the result will be that no tax is owed by the seller, though the reporting is still required."

New Mexico Taxation and Revenue Department, FYI-206, Gross Receipts Tax and Marketplace Sales (Rev. 7/2023), Deduction: Marketplace seller

New Mexico's sales tax is the gross receipts tax (GRT), imposed on businesses and commonly passed on to the buyer, separately stated on the invoice. The rate combines state, county and municipal rates and, since July 1, 2021, generally follows the location where the buyer receives the goods.

Sources: FYI-206, Gross Receipts Tax and Marketplace Sales (Rev. 7/2023); Gross Receipts Tax Overview.

If you also sell direct: your own site, Facebook, flea markets, consignment

Anyone who engages in business in New Mexico must register with TRD, and engaging in business means carrying on any activity with the purpose of direct or indirect benefit. A vendor selling at a special event is doing business in New Mexico and must have a GRT ID, file and pay.

Fee:: No fee to register: TRD says there is no fee to register or obtain a Business Tax Identification Number.
Register:: Taxpayer Access Point (TAP), "Apply for a New Mexico Business Tax ID" (or Form ACD-31015 at a district office)

"Anyone who engages in business in New Mexico must register with the Taxation and Revenue Department."

New Mexico Taxation and Revenue Department, Who must register a business?

Sources: Who must register a business?; Special Events and Vendors.

Resale certificate: buying inventory without paying sales tax

The form:: Nontaxable Transaction Certificate (NTTC), Type 2
Do you need your own permit to give one?: Yes: the state ties the certificate to the buyer's own permit or account number

After registering and receiving a Business Tax Identification Number, a reseller obtains NTTCs through TAP and executes a Type 2 NTTC to a supplier for tangible personal property it will resell in the ordinary course of business; one NTTC covers all transactions of the same type with that supplier. TRD says resale certificates issued by other states are not valid in New Mexico.

Also accepted: Buyers who are not required to register in New Mexico may, for resale purchases, execute a Multistate Tax Commission uniform certificate, a Border States uniform sale for resale certificate (buyers from Arizona, California, Oklahoma, Texas, Utah and Mexico moving the goods out), or a Type OSB NTTC the seller obtains.

Thrift stores, estate sales and yard sales

The state pages we checked don't say anything specific about using a resale certificate at a thrift store, estate sale or yard sale. A certificate is given to a seller who would otherwise charge you tax, so whether a particular store takes one is between you and that seller; ask before you buy.

Misusing a certificate

If property bought with an NTTC isn't used as the certificate states, the buyer is liable for the GRT the seller would have owed plus any penalty and interest; knowingly giving false information on an NTTC may be prosecuted under Sections 7-1-72 and 7-1-73 NMSA 1978.

"Please note that resale certificates issued by other states are not valid in New Mexico."

New Mexico Taxation and Revenue Department, Non-Taxable Transaction Certificates (NTTC)

Sources: Non-Taxable Transaction Certificates (NTTC); FYI-204, Nontaxable Transaction Certificates (Rev. 8/24/2026).

Garage sales, yard sales and other occasional sales

Exempt. Receipts from an isolated or occasional sale by a person who is neither regularly engaged nor holding themselves out as engaged in selling the same or similar property are exempt. TRD's regulation says garage and yard sales are exempt unless the seller regularly holds such sales, judged by frequency, advertising (including a business listing on a website) and whether the seller holds itself out as a business.

The rule: Section 7-9-28 NMSA 1978; 3.2.116.8 and 3.2.116.9 NMAC (replaced 9/24/2024).

"Receipts from garage sales and yard sales and similar types of sales events are exempt from gross receipts tax under Section 7-9-28 NMSA 1978, unless the seller is regularly engaged in the activity of holding such sales"

New Mexico Commission of Public Records (State Records Center and Archives), 3.2.116 NMAC, Exemption - Gross Receipts Tax - Occasional Sale of Property or Services, 3.2.116.9(B)(2) NMAC

Sources: 3.2.116 NMAC, Exemption - Gross Receipts Tax - Occasional Sale of Property or Services; FYI-206, Gross Receipts Tax and Marketplace Sales (Rev. 7/2023).

Worked examples

A quarter of marketplace-only sales

A seller in New Mexico has $1,500 of receipts in a quarter, all from sales a registered marketplace provider facilitated and documented. On the TRD-41413 return the seller reports the $1,500 and deducts the same $1,500 as marketplace-facilitated, so $0 of GRT is due, but FYI-206 says the return must still be filed on time or a late filing penalty is assessed.

A craft fair in October

A vendor sells at a one-weekend special event in October. TRD wants a GRT ID first (check "Special Event" when applying on TAP), and the vendor files and pays by the 25th of the month after the event, here November 25, or in its normally scheduled month based on its filing status.

Out-of-state seller and the $100,000 test

A seller with no New Mexico presence had $60,000 of taxable gross receipts sourced to New Mexico last calendar year. Under the $100,000 previous-year test in FYI-206 it is not engaging in business there this year; at $100,000 or more it would be, and would register.

Edge cases and details

FYI-206 counts only taxable gross receipts (receipts that are not exempt or deductible) toward the $100,000 test for sellers without physical presence, and the test looks only at the previous calendar year.
If a marketplace provider does not pay the tax on a sale, a marketplace seller engaged in business in New Mexico still reports and remits the tax on that sale, FYI-206 says.
TRD says special event tax payments are no longer collected at the event; vendors register for a GRT ID and file through TAP, and failing to register and file can affect your ability to take part in future special events.
NTTCs executed electronically in TAP don't need to be printed, and paper Series 1992 NTTCs no longer expire.

What to do

Based in New Mexico: register for a Business Tax Identification Number on TAP even if you sell only through marketplaces, and keep each provider's documentation that it is registered and remitting.
Returns: FYI-206 says a marketplace seller reports all receipts and takes the marketplace seller deduction for facilitated sales, and still files on time when no tax is due.
Buying inventory for resale from New Mexico suppliers: obtain Type 2 NTTCs in TAP and give one to each supplier; out-of-state resale certificates aren't valid there.
If your yard sales or personal-item sales have become regular or advertised, ask TRD's Tax Information and Policy Office or a tax professional whether the occasional sale exemption still applies.

Common questions

Does a New Mexico eBay seller owe GRT on marketplace sales?

TRD lets a marketplace seller deduct receipts from sales a registered marketplace provider facilitated, with the provider's documentation, so those sales can result in no tax owed; the seller still files the return.

Can I use another state's resale certificate in New Mexico?

No. TRD says resale certificates issued by other states are not valid; buyers who aren't required to register in New Mexico may use the MTC or Border States certificates instead.

Is a New Mexico yard sale subject to gross receipts tax?

Garage and yard sale receipts are exempt under Section 7-9-28 NMSA 1978 unless the seller regularly holds such sales, according to 3.2.116.9 NMAC.

General information, not tax or legal advice

This page summarizes New Mexico's own published pages, rules and statutes as read on Oct 23, 2026. It doesn't say whether you must register, what you should file or whether you owe tax: that turns on your own sales, where you sell and what you buy. Rules change. Check with a tax professional, or ask the New Mexico Taxation and Revenue Department directly.

Sources

Official pages this page is built from, with the day each was read.

New Mexico Taxation and Revenue Department: FYI-206, Gross Receipts Tax and Marketplace Sales (Rev. 7/2023); read Oct 23, 2026. Marketplace sellers in New Mexico register, report and deduct; $100,000 previous-year test; isolated sale exemption; reporting required.
New Mexico Taxation and Revenue Department: Gross Receipts Tax Overview; read Oct 23, 2026. GRT imposed on businesses; rate varies by location.
New Mexico Taxation and Revenue Department: Who must register a business?; read Oct 23, 2026. Anyone engaging in business registers; no fee; TAP and ACD-31015.
New Mexico Taxation and Revenue Department: Special Events and Vendors; read Oct 23, 2026. Special event vendors need a GRT ID and file by the 25th of the following month.
New Mexico Taxation and Revenue Department: Non-Taxable Transaction Certificates (NTTC); read Oct 23, 2026. NTTCs through TAP after registering; other states' resale certificates not valid.
New Mexico Taxation and Revenue Department: FYI-204, Nontaxable Transaction Certificates (Rev. 8/24/2026), dated Aug 24, 2026; read Oct 23, 2026. Type 2 NTTC for resale; MTC and Border States certificates; misuse liability.
New Mexico Commission of Public Records (State Records Center and Archives): 3.2.116 NMAC, Exemption - Gross Receipts Tax - Occasional Sale of Property or Services, dated Sep 24, 2024; read Oct 23, 2026. Criteria for isolated or occasional sales; garage and yard sales exempt unless regular.

Free 1-page Reseller Cheat Sheet: fees on 8 platforms, Media Mail and stamp prices

What each platform takes from a $10, $25 and $50 sale, Media Mail 1-10 lb, Ground Advantage to Zones 1, 5 and 8, and the Forever stamp, on one printable page. The link appears as soon as you sign up.