New Mexico: Does the state have a sales-tax-free weekend?
New Mexico holds an annual back-to-school gross receipts tax holiday over a weekend in late July or early August.
The holiday runs from the last Friday in July through Sunday; in 2026 it was July 31 to August 2. It covers clothing and shoes under $100, computers up to $1,000, computer accessories up to $500, school supplies under $30, backpacks, book bags, maps and globes under $100 and calculators under $200. The whole gross receipts tax is waived, including local portions, but retailers choose whether to take part.
Conditions
- Last Friday in July through the following Sunday
- Clothing and shoes under $100
- Computers up to $1,000; computer accessories up to $500
- School supplies under $30; backpacks under $100; calculators under $200
- Retailer participation is optional
What the law says
New Mexico shoppers can skip paying gross receipts tax (GRT) on qualifying purchases from July 31 to Aug. 2 during the state’s annual back-to-school tax holiday. ... Retailers are not required to participate in the tax holiday.
Sources
- NM Taxation and Revenue Department news release, July 24, 2026 Official · tax.newmexico.gov
- NMSA 1978, § 7-9-95 (FindLaw) Mirror of official text · codes.findlaw.com
Confirm with the state
- Agency
- New Mexico Taxation and Revenue Department
- Phone
- 1-866-285-2996
- Website
- tax.newmexico.gov
How bordering states compare
- Arizona No tax-free periodArizona has no sales tax holiday; its transaction privilege tax applies year-round with no tax-free period found.
- Colorado No tax-free periodColorado has no state sales tax holiday; back-to-school holiday bills failed in 2024 and 2026.
- Oklahoma Has a tax-free periodOklahoma holds a sales tax holiday on the first weekend of August for clothing and footwear priced under $100.
- Texas Has a tax-free periodTexas holds four yearly sales tax holidays: emergency supplies in April, Energy Star and water-saving products in May, and back-to-school in August.
- Utah No tax-free periodUtah has a statewide sales tax but no sales tax holiday.
All 50 states for this question · Other topics in New Mexico