| BERNALILLO | Location Code | Rate |
| Albuquerque | 02-100 | 5.8125% |
| Corrales (Bernalillo) | 02-417 | 6.125% |
| Los Ranchos de Albuquerque | 02-200 | 5.875% |
| Rio Rancho (Bernalillo) | 02-647 | 6.1875% |
| State Fairgrounds | 02-555 | 5.375% |
| Tijeras | 02-318 | 5.75% |
| Remainder of County | 02-002 | 5.375% |
| CATRON | Location Code | Rate |
| Reserve | 28-130 | 6.0625% |
| Remainder of County | 28-028 | 5.125% |
| CHAVES | Location Code | Rate |
| Dexter | 04-201 | 6.3125% |
| Hagerman | 04-300 | 6.50% |
| Lake Arthur | 04-400 | 5.8125% |
| Roswell | 04-101 | 6.5% |
| Remainder of County | 04-004 | 5.9375% |
| CIBOLA | Location Code | Rate |
| Grants | 33-227 | 6.8125% |
| Milan | 33-131 | 6.8125% |
| Remainder of County | 33-033 | 6.250% |
| COLFAX | Location Code | Rate |
| Angel Fire | 09-600 | 6.1875% |
| Cimarron | 09-401 | 6.1875% |
| Eagle Nest | 09-509 | 6.1875% |
| Maxwell | 09-202 | 5.25% |
| Raton | 09-102 | 7.00% |
| Springer | 09-301 | 6.1875% |
| Remainder of County | 09-009 | 5.625% |
| CURRY | Location Code | Rate |
| Clovis* | 05-103 | 6.375% |
| Clovis Airport | 05-154 | 5.4375% |
| Grady | 05-203 | 5.75% |
| Melrose | 05-402 | 6.00% |
| Texico | 05-302 | 6.125% |
| Remainder of County | 05-005 | 5.4375% |
| DE BACA | Location Code | Rate |
| Fort Sumner | 27-104 | 6.1875% |
| Remainder of County | 27-027 | 5.625% |
| DONA ANA | Location Code | Rate |
| Hatch | 07-204 | 6.375% |
| Las Cruces | 07-105 | 6.375% |
| Mesilla | 07-303 | 6.375% |
| Sunland Park | 07-416 | 6.375% |
| Remainder of County | 07-007 | 5.8125% |
| EDDY* | Location Code | Rate |
| Artesia* | 03-205 | 6.3125% |
| Carlsbad* | 03-106 | 6.3125% |
| Hope* | 03-304 | 6.125% |
| Loving* | 03-403 | 6.3125% |
| Remainder of County* | 03-003 | 5.75% |
| GRANT | Location Code | Rate |
| Bayard | 08-206 | 6.375% |
| Hurley | 08-404 | 6.375% |
| Santa Clara (Central) | 08-305 | 6.3750% |
| Silver City | 08-107 | 6.375% |
| Remainder of County | 08-008 | 5.8125% |
| GUADALUPE | Location Code | Rate |
| Santa Rosa* | 24-108 | 6.1875% |
| Vaughn | 24-207 | 6.0625% |
| Remainder of County | 24-024 | 5.375% |
| HARDING | Location Code | Rate |
| Mosquero (Harding) | 31-208 | 5.4375% |
| Roy | 31-109 | 6.0625% |
| Remainder of County | 31-031 | 5.25% |
| HIDALGO | Location Code | Rate |
| Lordsburg | 23-110 | 6.1875% |
| Virden | 23-209 | 5.50% |
| Remainder of County | 23-023 | 5.375% |
| LEA | Location Code | Rate |
| Eunice | 06-210 | 6.1875% |
| Hobbs | 06-111 | 6.00% |
| Jal | 06-306 | 6.1875% |
| Lovington | 06-405 | 6.125% |
| Lovington Indus. Park | 06-158 | 5.25% |
| Tatum | 06-500 | 5.9375% |
| Remainder of County | 06-006 | 5.25% |
| LINCOLN | Location Code | Rate |
| Capitan | 26-211 | 6.1875% |
| Carrizozo | 26-307 | 6.25% |
| Corona | 26-406 | 6.0625% |
| Ruidoso | 26-112 | 7.1875% |
| Ruidoso Downs | 26-501 | 6.1875% |
| Remainder of County | 26-026 | 5.375% |
| LOS ALAMOS | Location Code | Rate |
| City and County | 32-032 | 6.0625% |
| LUNA | Location Code | Rate |
| Columbus | 19-212 | 6.375% |
| Deming | 19-113 | 6.3125% |
| Deming Indus. Park | 19-155 | 5.6875% |
| Remainder of County | 19-019 | 5.6875% |
| McKINLEY | Location Code | Rate |
| Gallup | 13-114 | 6.3125% |
| Remainder of County | 13-013 | 5.875% |
| MORA | Location Code | Rate |
| Wagon Mound | 30-115 | 6.125% |
| Remainder of County | 30-030 | 5.625% |
| OTERO | Location Code | Rate |
| Alamogordo | 15-116 | 6.1875% |
| Cloudcroft* | 15-213 | 6.3125% |
| Tularosa | 15-308 | 6.1875% |
| Remainder of County | 15-015 | 5.625% |
| QUAY | Location Code | Rate |
| House | 10-407 | 6.4375% |
| Logan | 10-309 | 6.4375% |
| San Jon | 10-214 | 6.4375% |
| Tucumcari | 10-117 | 6.5625% |
| Remainder of County | 10-010 | 5.625% |
| RIO ARRIBA | Location Code | Rate |
| Chama | 17-118 | 6.1875% |
| Espanola (Rio Arriba) | 17-215 | 6.1875% |
| Santa Clara Pueblo (1) | 17-901 | 5.625% |
| Santa Clara Pueblo (2) | 17-902 | 5.625% |
| Remainder of County | 17-017 | 5.625% |
| ROOSEVELT | Location Code | Rate |
| Causey | 11-408 | 5.75% |
| Dora | 11-310 | 6.00% |
| Elida | 11-216 | 6.5625% |
| Floyd | 11-502 | 5.75% |
| Portales | 11-119 | 6.6875% |
| Remainder of County | 11-011 | 5.75% |
| SANDOVAL | Location Code | Rate |
| Bernalillo (city) | 29-120 | 6.125% |
| Corrales (Sandoval) | 29-504 | 6.125% |
| Cuba | 29-311 | 6.0625% |
| Jemez Springs | 29-217 | 6.1875% |
| Rio Rancho (Sandoval) | 29-524 | 6.1875% |
| San Ysidro | 29-409 | 6.00% |
| Remainder of County | 29-029 | 5.750% |
| SAN JUAN | Location Code | Rate |
| Aztec | 16-218 | 6.250% |
| Bloomfield | 16-312 | 6.250% |
| Farmington | 16-121 | 6.0625% |
| Remainder of County | 16-016 | 5.750% |
| SAN MIGUEL | Location Code | Rate |
| Las Vegas | 12-122 | 6.375% |
| Mosquero (San Miguel) | 12-418 | 5.75% |
| Pecos* | 12-313 | 6.375% |
| Remainder of County | 12-012 | 5.8125% |
| SANTA FE | Location Code | Rate |
| Edgewood | 01-320 | 5.75% |
| Espanola (Santa Fe) | 01-226 | 6.3125% |
| Santa Clara Pueblo (1) | 01-901 | 5.875% |
| Santa Clara Pueblo (2) | 01-902 | 5.875% |
| Santa Fe (city) | 01-123 | 6.4375% |
| Santa Fe Airport | 01-161 | 5.875% |
| Remainder of County | 01-001 | 5.875% |
| SIERRA | Location Code | Rate |
| Elephant Butte | 21-319 | 6.125% |
| Truth or Consequences | 21-124 | 6.5625% |
| Truth or Consequences Airport | 21-164 | 5.75% |
| Williamsburg | 21-220 | 6.50% |
| Remainder of County | 21-021 | 5.75% |
| SOCORRO | Location Code | Rate |
| Magdalena | 25-221 | 6.00% |
| Socorro (city) | 25-125 | 6.00% |
| Socorro Indus. Park | 25-162 | 5.5625% |
| Remainder of County | 25-025 | 5.5625% |
| TAOS | Location Code | Rate |
| Questa | 20-222 | 6.875% |
| Questa Airport | 20-160 | 6.3125% |
| Red River | 20-317 | 6.875% |
| Taos (city) | 20-126 | 6.875% |
| Taos Airport | 20-163 | 6.3125% |
| Taos Ski Valley | 20-414 | 6.875% |
| Remainder of County | 20-020 | 6.3125% |
| TORRANCE* | Location Code | Rate |
| Encino* | 22-410 | 5.75% |
| Estancia* | 22-503 | 6.375% |
| Moriarty* | 22-223 | 6.375% |
| Moriarty Airport* | 22-159 | 5.8125% |
| Mountainair* | 22-127 | 6.375% |
| Willard* | 22-314 | 6.25% |
| Remainder of County* | 22-022 | 5.8125% |
| UNION | Location Code | Rate |
| Clayton | 18-128 | 6.1875% |
| Des Moines | 18-224 | 6.1875% |
| Folsom | 18-411 | 6.1875% |
| Grenville | 18-315 | 6.1875% |
| Remainder of County | 18-018 | 5.25% |
| VALENCIA | Location Code | Rate |
| Belen | 14-129 | 6.500% |
| Alexander Airport | 14-152 | 5.8125% |
| Bosque Farms | 14-505 | 6.375% |
| Los Lunas | 14-316 | 6.375% |
| Remainder of County | 14-014 | 5.8125% |
| Location Code | Rate | |
| Leased Vehicle Gross Receipts Tax | 44-444 | 5.00% |
| Governmental Gross Receipts Tax | 55-055 | 5.00% |
| Out-of-State Businesses (R&D Services) | 77-777 | 5.00% |
| Out-of-State Businesses (All Other) | 88-888 | 5.00% |
| Leased Vehicle Surcharge | 44-455 | $2.00/day/vehicle |
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