This is general information, not legal or tax advice. Permit and tax rules change, and your situation may differ. Always confirm current requirements with the official state agency linked in this guide, and consult a licensed attorney or tax professional for advice about your specific business.Last verified against official state sources: 2026-06-11
New Mexico has no ordinary sales tax; it imposes a gross receipts tax (GRT) on anyone engaged in business in the state, and the Department says a craft fair vendor selling merchandise at a special event is doing business in New Mexico. Register for a Business Tax Identification Number (GRT ID) through TAP before selling, then file GRT returns on your sales.
Generally issued within 1 business day when applying online through TAP; immediate in person at a district tax office.
New Mexico defines a Special Event to include craft fairs and markets. Vendors register for a GRT ID before the event and check the Special Event box when choosing a filing frequency in TAP. Tax is no longer collected at events themselves; you file and pay through TAP by the 25th of the month after the event, and unregistered or non-filing vendors can be barred from future special events.
Section 7-9-28 NMSA exempts isolated or occasional sales by someone not regularly engaged in selling that kind of property; the Department weighs sale frequency, advertising, online listings, and business licenses. A crafter who repeatedly sells at fairs or advertises their goods is regularly engaged in business and does not qualify.
GRT is legally imposed on the seller, not the buyer, though it is commonly passed on (it must then be separately stated on the receipt). The state portion is 4.875 percent, with county and municipal increments raising combined rates to roughly 4.9 to 8.9 percent by location; look up each fair venue on the Department's GRT Location Code and Rate Map, and note local rates can change each July.
The state-level requirement is the tax registration; for business licenses, the Department points to the city treasurer's office and county clerk, and cities like Albuquerque and Santa Fe run their own registration programs. Check the host city or county for each event.
Late filing or payment accrues 2 percent of tax due per month up to 20 percent (minimum $5) plus interest, and non-compliant vendors can lose access to future special events.
New Mexico places the registration and filing duties on vendors rather than promoters; TRD representatives may attend events to help register vendors. Since unregistered vendors can be barred from future events, organizers in practice expect a valid GRT ID.
Organizing an event? List your fair on TheCraftMap to reach thousands of vendors.
New Mexico has no ordinary sales tax; it imposes a gross receipts tax (GRT) on anyone engaged in business in the state, and the Department says a craft fair vendor selling merchandise at a special event is doing business in New Mexico. Register for a Business Tax Identification Number (GRT ID) through TAP before selling, then file GRT returns on your sales.
New Mexico Business Tax Identification Number (NMBTIN / GRT ID), issued by the New Mexico Taxation and Revenue Department. Cost: Free. Generally issued within 1 business day when applying online through TAP; immediate in person at a district tax office.
Section 7-9-28 NMSA exempts isolated or occasional sales by someone not regularly engaged in selling that kind of property; the Department weighs sale frequency, advertising, online listings, and business licenses. A crafter who repeatedly sells at fairs or advertises their goods is regularly engaged in business and does not qualify.
GRT is legally imposed on the seller, not the buyer, though it is commonly passed on (it must then be separately stated on the receipt). The state portion is 4.875 percent, with county and municipal increments raising combined rates to roughly 4.9 to 8.9 percent by location; look up each fair venue on the Department's GRT Location Code and Rate Map, and note local rates can change each July.
The state-level requirement is the tax registration; for business licenses, the Department points to the city treasurer's office and county clerk, and cities like Albuquerque and Santa Fe run their own registration programs. Check the host city or county for each event.
Browse upcoming craft fairs in New Mexico with booth fees and application deadlines, read our picks for the best New Mexico craft fairs, and use the booth ROI calculator to plan your season.
Last verified: 2026-06-11. Spotted something out of date? Let us know.