
NM New Mexico nexus threshold
New Mexico nexus threshold: $100,000 in sales
Included transactions:
- Total taxable gross receipts from sales, leases, and licenses of tangible personal property
- Sales from licenses and services for use of real property
- Digital products and SaaS
Excluded transactions:
- Exempt sales
- Exempt services
Effective date:
July 1, 2019
Evaluation period:
Previous calendar year