New Mexico Sales Tax on Manufacturing and Machinery New Mexico: Sales Tax Handbook

New Mexico:

Are Manufacturing and Machinery subject to sales tax?

While New Mexico's sales tax generally applies to most transactions, certain items have special treatment in many states when it comes to sales taxes. This page describes the taxability of manufacturing and machinery in New Mexico, including machinery, raw materials and utilities & fuel. To learn more, see a full list of taxable and tax-exempt items in New Mexico.

In the state of New Mexico, the credit is made to be available for certain types of machinery.

Raw Materials
Sales of raw materials are exempt from the sales tax in New Mexico.

Utilities & Fuel
Sales of utilities & fuel are subject to sales tax in New Mexico.

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