Sales tax in Los Alamos County, New Mexico
The sales tax rate in Los Alamos County, New Mexico is 7.6875%. That is a 4.875% state rate plus 2.8125% of local tax that applies everywhere in the county, and it is the same at every address in the county.
What is the sales tax rate in Los Alamos County?
| New Mexico state rate | 4.875% |
|---|---|
| Local tax applying countywide | 2.8125% |
| Combined rate | 7.6875% |
Why the rate here is not the whole story
New Mexico has no sales tax in the strict sense. It levies a gross receipts tax, or GRT, on the seller for the privilege of doing business, and the seller normally passes it on at the register, so it works like a sales tax for a buyer. Los Alamos is a consolidated city and county: one government covers the whole county and there are no separate municipalities in it, so a single rate of 7.6875 percent applies everywhere. That rate is the 4.875 percent state rate plus 2.8125 percent levied by the Los Alamos County government, made up of 0.7625 percent under its county taxing authority and 2.05 percent under the municipal authority it also holds as an incorporated county. Food for home consumption sold by a retail food store is deductible from gross receipts under Section 7-9-92 NMSA 1978, so groceries are generally not taxed at the till, while prepared food and restaurant meals are. Confirm an address on the department's own rate map before charging it.
How do I find the exact rate for an address in Los Alamos County?
The rate is the same across Los Alamos County, but if you are collecting tax it is worth confirming against the source. Use New Mexico's own lookup. A vendor's calculator is not the state speaking.
Who has to collect sales tax in Los Alamos County?
A seller with a physical presence in New Mexico collects at the rate for the address where the sale takes place. A remote seller collects once it passes New Mexico's economic nexus threshold, which is a separate question from the rate and is covered on our sales tax nexus checker. Marketplace facilitators generally collect on behalf of their sellers.
How does Los Alamos County compare?
See New Mexico sales tax for the statewide picture, including the average local rate and what is exempt. Property tax is a separate tax with separate rules: property tax in Los Alamos County.
Sources
- Los Alamos County rates: New Mexico Taxation and Revenue Department, Gross Receipts and Compensating Tax Rate Schedule effective July 1, 2026 through June 30, 2027, the only edition in the department's Current Year Gross Receipts Tax Rate Schedules library, https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/43c5ec78-eeed-4153-997a-1d8c921b276c/Rate%20Schedule%20July1,2026%20-%20June%2030,%202027.xlsx , with the county and municipal components read from the department's City and County Enactment Rate Table for the same period, https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/2fa405b1-2a3d-43d9-b4c8-4b469523bad6/July%201,%202026%20-%20June%2030,%202027%20Enactment%20Rate%20Table.xlsx . Both are linked from the department's Tax Tables page, https://www.tax.newmexico.gov/businesses/tax-tables/
- Collected and verified September 9, 2026. Confidence: P on the rate components, P on the range (P read on a primary agency page, S strong but indirect, U unverified).