Sales tax in San Juan County, New Mexico
There is no single sales tax rate in San Juan County. It runs from 6.5% to 8.1875% depending on the exact address, because cities and special districts inside the county levy their own on top of the 4.875% state rate. The 4.875% state rate applies everywhere in the county; everything above that depends on where you are standing. These rates were read from New Mexico's own published schedule and checked on September 9, 2026.
What is the sales tax rate in San Juan County?
| New Mexico state rate | 4.875% |
|---|---|
| Lowest combined rate in the county | 6.5% |
| Highest combined rate in the county | 8.1875% |
The combined figures are the lowest and highest totals anywhere in San Juan County, so the rows above do not add up to them.
How much sales tax is that on a purchase in San Juan County?
At 6.5%, a $100 purchase carries $6.50 in sales tax and a $1,000 purchase $65.00, at the lowest rate in the county. At the highest, 8.1875%, the same purchases carry $8.19 and $81.88. That is general merchandise; New Mexico taxes some categories, often groceries, differently, as the note below explains.
Among New Mexico's 33 counties, San Juan County's lowest rate ranks 11th highest, level with 3 other counties. See every New Mexico county.
Sales tax in counties next to San Juan County
San Juan County borders 8 counties, 5 of them in another state. The lowest rate next door is 3.3% in Montezuma County, CO, which is $32.00 less on a $1,000 purchase than the lowest rate in San Juan County.
| County | Combined sales tax |
|---|---|
| Archuleta County, CO | 6.9% to 7.9% |
| Rio Arriba County, NM | 6.625% to 8.6875% |
| McKinley County, NM | 6.5% to 8.0625% |
| San Juan County, NM (this county) | 6.5% to 8.1875% |
| San Juan County, UT | 6.35% to 7.45% |
| Sandoval County, NM | 6.125% to 8.0625% |
| Apache County, AZ | 6.1% to 9.1% |
| La Plata County, CO | 5.9% to 9.9% |
| Montezuma County, CO | 3.3% to 7.69% |
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. The state charges 4.875 percent and municipalities add their own on top, but San Juan County's own levy is not one number either: it is 1.625 percent in the unincorporated remainder of the county and 1.25 percent inside a municipality, because part of the county levy applies only outside city limits. The floor of 6.5 percent is the remainder of the county, outside any municipality. The ceiling of 8.1875 percent is at Aztec and Farmington. 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 San Juan County?
Use New Mexico's own address lookup. In San Juan County the rate depends on the address, anywhere from 6.5% to 8.1875%.
Who has to collect sales tax in San Juan 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 San Juan 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
- San Juan 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).