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Gross Receipts Tax
Effective January 1, 2025 through June 30, 2025
| Area | District | July 1, 2025 to June 30, 2026 |
January 1, 2025 to June 30, 2025 |
|---|---|---|---|
| Questa | 20-222 | 8.5625% | 8.5625% |
| Questa Airport |
20-160 | 7.500% | 7.500% |
| Red River |
20-317 | 9.425% | 9.425% |
| Taos (City) |
20-126 | 9.175% | 9.175% |
| Taos Airport |
20-163 | 7.500% | 7.500% |
| Taos Pueblo | 20-913, 914 | 7.500% | 7.500% |
| Taos/Taos Pueblo | 20-915, 916 | 7.500% | 7.500% |
| Taos Ski Valley |
20-414 | 9.4375% | 9.4375% |
| Remainder of County |
20-020 | 7.500% | 7.500% |
Location Codes have also been added for four water and sanitation districts created in 2008 when voters within those districts approved the imposition of the one-fourth percent county local option water and sanitation gross receipts tax. These new districts include the following.
| Area | New Districts | July 1, 2025 to June 30, 2026 | January 1, 2025 to June 30, 2025 |
|---|---|---|---|
| El Prado Water/Sanitation District |
20-415 | 7.750% | 7.750% |
| El Prado Water/Sanitation District (Businesses located within the water district city limits) |
20-425 | 9.425% | 9.425% |
| El Valle De Los Ranchos Water/Sanitation District |
20-419 | 7.75% | 7.750% |
| El Valle De Los Ranchos Water/Sanitation District (Businesses located within the water district city limits) |
20-429 | 9.425% | 9.425% |