Chapter · New Mexico
§ New Mexico NM
Four frequently-searched legal facts about New Mexico, current as of 2026. Each should be verified against the state's official site before you rely on it.
§ 1 Personal income tax. State income tax applies
The state taxes personal income; rates and brackets vary.
§ 2 Statewide sales tax. Statewide sales tax applies
Levied as a gross receipts tax.
§ 3 Right-to-work. Not a right-to-work state
No right-to-work statute; union-security agreements are permitted.
§ 4 Cannabis. Recreational legal
Adult recreational use is legal under state law (cannabis remains federally illegal).
Note. Not legal advice. This is a high-level summary that can go out of date and omits local rules and conditions. Check the state's official government website or ask a licensed attorney before acting.