New Mexico’s E-commerce Taxation Perspective

Unlike other sister states, New Mexico uses a taxation system that is not specifically tied to sales and usage as opposed to allocated roles among the parties to a transaction. This system provides more flexibility in New Mexico’s efforts to tax e-commerce, yet it also creates specific legal challenges that must be addressed in order to allow for successful implementation.

The following questions have been addressed in this article:

What provisions affect E-commerce taxation in New Mexico?
Based upon what principles does New Mexico charge tax on e-commerce transactions?


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