Sales Tax in Farmington, New Mexico in 2025

We'll walk you through how the sales tax rate is determined for Farmington and address some common questions you may have. We'll also cover how to collect, audit, and remit sales tax in Farmington.

Plus, we’ll share the best solution that will ensure you are always compliant across the entire sales tax lifecycle.

Disclaimer: Our sales tax data is updated on a quarterly basis. 

Farmington Sales Tax Rate 2025

Farmington is located in San Juan County in New Mexico, United States, and has a sales tax rate of 8.19%. This includes local and state sales tax rates.

Here is the breakdown of the Farmington's sales tax:

Tax Jurisdiction	Sales Tax Rate
State Tax	4.88%
County Tax	1.63%
City Tax	1.69%
Combined Rate	8.19%

This rate applies to the following zip codes in Farmington:

87401, 87415, 87410, 87402

How Does the Farmington Sales Tax Compare to the Rest of New Mexico?

Farmington’s 8.19% sales tax rate is 1.25% lower than the highest sales tax rate in New Mexico, which stands at 9.44% in cities like Taos Ski Valley.

It is 1.94% higher than the lowest sales tax rate in New Mexico, which stands at 6.25% in cities like Socorro.

To give you a better idea, here’s a comparison of Farmington sales tax rates with a few other cities in New Mexico:

City	Sales Tax Rates
Socorro	6.25%-7.56%
Kirtland	6.81%
Lake Arthur	7.33%
Bayard	7.63%
Farmington	8.19%
Red River	9.43%
Taos Ski Valley	9.44%

You can also compare the sales tax rate of Farmington against the New Mexico cities closest in population size:

• Santa Fe's sales tax rate is 8.19%
• Roswell's sales tax rate is 7.90%

What Creates Sales Tax Nexus in Farmington?

Farmington follows the same sales tax nexus rules as New Mexico, with no extra exemptions. 

Read More: Check out this detailed guide on Sales Tax in New Mexico.

You have sales tax nexus in Farmington if you fulfill any of these conditions:

• Physical nexus: Businesses with a permanent presence, such as a physical business location. 

• Employees: Companies with any resident employee in New Mexico.

• Economic nexus: Marketplace providers and sellers in New Mexico are subject to GRT if their taxable gross receipts exceeded $100,000 in the previous calendar year.

Learn more about sales tax nexus and when you’re required to collect sales tax.

What Products Are Exempt from Farmington Sales Tax?

Farmington applies the same sales tax rules as New Mexico's.

The following items are exempt from sales tax in Farmington:

• Sales of livestock and earnings of growers, producers, and trappers from selling live poultry or unprocessed agricultural products.
• Sale of goods by disabled street vendors.
• Receipts of horseback riders, jockeys, and trainers from race purses at New Mexico horse racetracks and receipts of racetracks from gross amounts wagered.

Who Needs a Sales Permit in Farmington?

Anyone who engages in business in Farmington  must register with the Taxation and Revenue Department. 

How to File and Pay Sales Tax in Farmington

You can file Farmington sales tax returns using the these methods:

• Automated: Let Zamp handle your New Mexico sales tax filing and remittance, so you won’t have to deal with sales tax returns ever again.
• File online: Pay online at the department website, Taxpayer Access Point (TAP).
• By mail: Send a check or money order to the Taxation and Revenue Department with a payment voucher to:

P.O. Box 25128

Santa Fe, NM 87504-5128