New Mexico Sales Tax on Services New Mexico: Sales Tax Handbook

New Mexico:

Are Services subject to sales tax?

While New Mexico's sales tax generally applies to most transactions, certain items have special treatment in many states when it comes to sales taxes. This page describes the taxability of services in New Mexico, including janitorial services and transportation services. To learn more, see a full list of taxable and tax-exempt items in New Mexico.


Janitorial Services
TAXABLE
Sales of janitorial services are subject to sales tax in New Mexico.

Transportation Services
TAXABLE
Sales of transportation services are subject to sales tax in New Mexico.


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Source: http://www.salestaxhandbook.com/new-mexico/sales-tax-taxability/services