New Mexico Sales Tax on Occasional Sales New Mexico: Sales Tax Handbook

New Mexico:

Are Occasional Sales 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 occasional sales in New Mexico, including motor vehicles. To learn more, see a full list of taxable and tax-exempt items in New Mexico.

General Occasional Sales
In the state of New Mexico, the law includes exemption provisions for a retailer selling property, if the transaction is not in the regular course of business.

Motor Vehicles
In the state of New Mexico, items are exempt from general sales and use tax, but are subject to separate tax.

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