CraftShow Events

Sales Tax for Craft Show Vendors in New Mexico

Last researched September 14, 2026 Sources: New Mexico Taxation and Revenue Department (TRD) Medium confidence

Short answer

Yes. New Mexico has a gross receipts tax (GRT) instead of a sales tax, and it is imposed on the seller. Special event vendors must register for a free New Mexico Business Tax Identification Number (GRT ID), select the Special Event filing option, and file and pay by the 25th of the month after the event [1][2]. The state portion is 4.875%, plus local rates [4].

Registration
New Mexico Business Tax Identification Number (GRT ID) with Special Event filing selection
Cost
No fee (There is no fee to register or obtain a Business Tax Identification Number)
State base rate
4.875% As of: 2025-08-11. Local taxes may apply.
Event organizers have duties?
None found in official sources
Official registration
https://www.tax.newmexico.gov/businesses/who-must-register-a-business/

Who needs to register

  • Vendors at events are doing business in the state: "As a Vendor, you are doing business in New Mexico and required to register with Taxation and Revenue Department for a GRT ID number" [1].
  • Definition of vendor: a vendor "is a person selling merchandise, providing a service or attending an informational booth at a Special Event." [1]
  • Definition of special event: "an entertainment, amusement, recreational or marketing event which occurs at a single location on a yearly or irregular basis" [1].
  • General rule: "Anyone who engages in business in New Mexico must register with the Taxation and Revenue Department." [2]
  • GRT applies to selling goods: "If you are engaged in business in New Mexico, you must file a New Mexico tax return and pay gross receipts tax" [5].
  • TRD's FAQ on event vendors: "If you are selling item or services in New Mexico, GRT is due unless an exemption or deduction applies to your sale." [3]
  • Exempt-only sellers: "if all your receipts are exempt, you do not have to register with the Department for gross receipts tax purposes" [4].

The permit or registration

  • What you need: "we need everyone to have a valid New Mexico Business Tax Identification Number (GRT ID number)." [1]
  • How to apply: "To obtain a GRT ID please complete an online application at Taxpayer Access Point." [1]
  • Special event flag: when choosing a filing frequency, check the Special Event box "to indicate you are participating in a Special Event." [1]
  • Cost: "There is no fee to register or obtain a Business Tax Identification Number." [2]
  • Paper option: "You may also submit an ACD-31015 Business Tax Registration to any district tax office with an appointment." [2]
  • Older IDs: "If you previously had a Tax Id Number, you will likely need to reapply as our account types have changed." [1]
  • Certificate delivery: "You will be provided with a new or updated Registration Certificate" [1] in the letters tab of your online profile.

Collecting and filing

  • No on-site payment: "Tax payments will no longer be collected at Special Events." [1]
  • Deadline for event sales: "Vendors who attend Special Events MUST file and pay by the 25th day of the month following the Special Event" [1].
  • Consequence of not filing: "Failure to register and file will impact your ability to participate in other or future Special Events." [1]
  • Who bears the tax: "Gross receipts tax (GRT) is imposed on businesses, but it is common for a business to pass the GRT on to the purchaser." [3]
  • Passing it on: "If GRT is passed on to the customer, it is required to be separately stated on the invoice." [3]
  • State rate: "The state's portion of the gross receipts tax (4.875%), which is also the largest portion of the tax, is determined by state law." [4]
  • Total rate range: "The gross receipts tax rate varies throughout the state from 4.875% to 10.8125%." [4]
  • Location: "businesses will use the location code and tax rate corresponding to the location where their goods or the product of their service are delivered." [3]
  • Rate change timing: "Starting July 1, 2025, rates will only change in July" [3].
  • Zero returns: "The above Forms must be filed whether or not any tax is due." [4]
  • Online filing is recommended: "The Department does recommend filing returns online through the Taxpayer Access Point (TAP) whenever possible." [4]
  • No expense deductions: "No, there are not any deductions for business expenses." [3]

Organizer / promoter obligations

  • No specific promoter obligation found in official sources.

Food and other special cases

  • Not covered in the official sources reviewed.

Sources

  1. NM TRD, Special Events and Vendors (undated page) — https://www.tax.newmexico.gov/businesses/special-events-and-vendors/ — vendor and special event definitions, GRT ID requirement, Special Event checkbox, filing deadline, no on-site collection.
  2. NM TRD, Who must register a business? (undated page) — https://www.tax.newmexico.gov/businesses/who-must-register-a-business/ — registration requirement, no fee, ACD-31015 paper option.
  3. NM TRD, Gross Receipts Tax Overview (undated page) — https://www.tax.newmexico.gov/businesses/gross-receipts-overview/ — GRT imposed on business, separate statement, location rule, rate change timing, event vendor FAQ.
  4. NM TRD, FYI-105 Gross Receipts & Compensating Taxes: An Overview (dated 08/11/2025; covers July 1, 2025 - June 30, 2026) — https://realfile.tax.newmexico.gov/FYI-105.pdf — state rate 4.875%, rate range, zero returns, exempt-only sellers, TAP filing.
  5. NM TRD, Who must file? (undated page) — https://www.tax.newmexico.gov/businesses/gross-receipts-overview/who-must-file/ — who must file and pay GRT.

What we could not confirm

  • Confidence: medium. Vendor registration and filing rules are high confidence (TRD has a dedicated Special Events and Vendors page and states there is no registration fee), but the only citable state-rate source is FYI-105 for July 1, 2025 - June 30, 2026, which predates the research date.
  • Date-sensitive: The state rate (4.875%) comes from FYI-105 dated 08/11/2025, which covers July 1, 2025 - June 30, 2026. No newer edition was found at that URL on 2026-09-14; confirm the July 2026 rate schedule before publishing. The GRT rates/map page is an interactive map and yielded no citable rate text.
  • Gap: No official source reviewed describes a time-limited or per-event registration; the "Special Event" option is a filing selection on a regular GRT ID, so temporary registration is recorded as unclear.
  • Gap: No official source reviewed imposes duties on special event promoters/organizers in New Mexico.
  • Gap: Taxability of food sold by event vendors and any nonprofit/charitable event rules were not found on the event pages reviewed; FYI-105 contains many deductions that were not individually researched.
  • Gap: Filing frequency rules (monthly vs. quarterly vs. semiannual) for vendors who only sell at occasional events are not explained on the Special Events page beyond the 25th-of-the-following-month deadline.