Sales tax in Union County, New Mexico
There is no single sales tax rate in Union County. It runs from 5.8125% to 7.875% 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 Union County?
| New Mexico state rate | 4.875% |
|---|---|
| Union County rate | 0.9375% |
| Lowest combined rate in the county | 5.8125% |
| Highest combined rate in the county | 7.875% |
The combined figures are the lowest and highest totals anywhere in Union County, so the rows above do not add up to them.
How much sales tax is that on a purchase in Union County?
At 5.8125%, a $100 purchase carries $5.81 in sales tax and a $1,000 purchase $58.13, at the lowest rate in the county. At the highest, 7.875%, the same purchases carry $7.88 and $78.75. That is general merchandise; New Mexico taxes some categories, often groceries, differently, as the note below explains.
Among New Mexico's 33 counties, Union County's lowest rate ranks 30th highest. See every New Mexico county.
Sales tax in counties next to Union County
Union County borders 8 counties, 5 of them in another state. The lowest rate next door is 2.9% in Baca County, CO, which is $29.13 less on a $1,000 purchase than the lowest rate in Union County.
| County | Combined sales tax |
|---|---|
| Cimarron County, OK | 6.5% to 9.5% |
| Quay County, NM | 6.4375% to 8.125% |
| Colfax County, NM | 6.25% to 8.675% |
| Dallam County, TX | 6.25% to 8.25% |
| Hartley County, TX | 6.25% to 8.25% |
| Harding County, NM | 5.875% to 7.0625% |
| Union County, NM (this county) | 5.8125% to 7.875% |
| Las Animas County, CO | 4.4% to 8.4% |
| Baca County, CO | 2.9% to 5.9% |
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, Union County adds 0.9375 percent of its own everywhere in the county, inside municipalities and out, and municipalities add more on top, so a single rate for the whole county does not exist. The floor of 5.8125 percent is the remainder of the county, outside any municipality. The ceiling of 7.875 percent is at Clayton. 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 Union County?
Use New Mexico's own address lookup. In Union County the rate depends on the address, anywhere from 5.8125% to 7.875%.
Who has to collect sales tax in Union 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 Union 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
- Union 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).