New Mexico sales tax holidays

New Mexico's back-to-school weekend runs from the last Friday in July through Sunday, and it comes with a catch worth knowing: stores choose whether to take part, so it pays to ask before you load up the cart.

Back-to-School Gross Receipts Tax Holiday

Back to school

July 31 – August 2, 2026

Friday, July 31 through Sunday, August 2

This year’swindow ended

2027 dates aren't posted yet — the holiday always opens at 12:01 a.m. on the last Friday in July and closes at midnight Sunday, and the Taxation and Revenue Department announces each year's weekend in July.

Do online orders count?

Yes, as long as the store is taking part — an internet, phone, or mail order counts when you order and pay during the weekend and the retailer accepts it, even if delivery comes later. The rule is written for shoppers with New Mexico billing addresses.

What qualifies

Back-to-School Gross Receipts Tax Holiday — qualifying rules
Item Price cap Tax status
Clothing & shoes under $100 per item — everyday wear, from baby clothes to coats to cowboy boots $100 Exempt
Computers (desktop, laptop, notebook & tablet) $1,000 or less each $1,000 Exempt
Monitors, printers, keyboards, mice, speakers & microphones $500 or less each, sold alongside or apart from the computer $500 Exempt
School supplies under $30 per item — notebooks, paper, pens, crayons, art supplies, rulers, scissors, staplers, glue $30 Exempt
Backpacks, book bags, maps & globes these get their own, higher limit of under $100 $100 Exempt
Handheld calculators under $200, higher again than the ordinary supplies limit $200 Exempt
Athletic & protective gear (cleats, pads, helmets, swimwear) gear you'd only wear for the sport stays taxable, even under $100 Not exempt
Jewelry, watches, handbags, wallets & sunglasses Not exempt
Software on its own, scanners, headsets & webcams software only rides along tax-free when it's bundled into the price of a qualifying computer Not exempt
Cell phones, e-readers, video games, cameras & musical instruments Not exempt
  • Stores decide for themselves whether to join in. A retailer that skips the weekend still owes the tax on those sales and can pass the cost to you, so ask at the door if the sign isn't obvious.
  • Layaway only works if you make the final payment and walk out with the item during the three days.
  • A gift certificate bought during the holiday doesn't carry the break with it — spend it after Sunday and you'll pay tax.
  • Anything normally sold as a pair or set has to stay together: a $180 pair of shoes can't be rung up as two $90 shoes to sneak under the limit.

Source: New Mexico Taxation and Revenue Department, FYI-203 Gross Receipts Tax Holiday — the place to check any edge case.


New Mexico questions, answered

Do I have to check whether a store is participating?

Yes, and that's what makes New Mexico unusual. The holiday is written as an optional deduction for retailers, not a mandatory exemption, so a shop can decline and keep charging gross receipts tax on otherwise eligible items. Most big chains take part; ask if you're not sure.

When was the 2026 tax-free weekend?

July 31 through August 2, 2026 — 12:01 a.m. Friday to midnight Sunday. The window is always the last Friday in July through that Sunday, so it usually starts before August does.

Does buying online count?

Yes, if the retailer is participating. Order and pay during the weekend and the item qualifies even when it ships later — the rule covers internet, phone, and mail orders for New Mexico billing addresses.

Do laptops qualify?

Yes, at $1,000 or less. Monitors, printers, keyboards, mice, speakers, and microphones qualify separately at $500 or less each. Software on its own stays taxable unless it's bundled into the price of the computer.

Is there a limit on how much I can spend in total?

No cart limit — the limits are per item. Clothing and shoes under $100, school supplies under $30, backpacks and globes under $100, calculators under $200, computers at $1,000 or less.

Are running shoes and team uniforms included?

Ordinary sneakers and walking shoes qualify under $100, but anything built for the sport does not — cleats, ski boots, sport uniforms, pads, helmets, and swimsuits all stay taxable.

Checked against New Mexico Taxation and Revenue Department, FYI-203 Gross Receipts Tax Holiday on 2026-08-14. See the national calendar for every state's holidays.