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. That rate was read from New Mexico's own published schedule and checked on September 9, 2026.
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% |
How much sales tax is that on a purchase in Los Alamos County?
At 7.6875%, a $100 purchase carries $7.69 in sales tax and a $1,000 purchase $76.88. That is general merchandise; New Mexico taxes some categories, often groceries, differently, as the note below explains.
Los Alamos County's rate is the highest in New Mexico. See every New Mexico county.
Sales tax in counties next to Los Alamos County
Los Alamos County borders 3 counties. The lowest rate next door is 6.125% in Sandoval County, NM, which is $15.63 less on a $1,000 purchase than Los Alamos County's rate.
| County | Combined sales tax |
|---|---|
| Los Alamos County, NM (this county) | 7.6875% |
| Santa Fe County, NM | 6.875% to 8.8125% |
| Rio Arriba County, NM | 6.625% to 8.6875% |
| Sandoval County, NM | 6.125% to 8.0625% |
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?
Use New Mexico's own address lookup.
Who has to collect sales tax in Los Alamos County?
Any seller with a physical presence in New Mexico collects at the rate for the address of the sale; a remote seller does once it passes New Mexico's economic nexus threshold. New Mexico sales tax covers the statewide rules and what is exempt.
Work out your own numbers
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Sales tax calculator
Tax on a specific purchase at this county's rate, and the total you will actually pay.
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Do you have to collect?
Whether your sales into New Mexico cross its economic nexus threshold. A different question from the rate.
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Property tax in Los Alamos County
The other local tax: effective rate and median bill for this county.
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Sales tax by county
Every US county, and how New Mexico compares with the rest of the country.
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).