Gross Receipts Tax

Effective July 1, 2023 through December 31, 2023

Area District July to December 2023
 January to June 2023
Questa 20-222 8.0625% 7.9375%
Questa Airport
 20-160 7.000% 6.875%
Red River
 20-317 8.925% 8.800%
Taos (City)
 20-126 8.675% 8.0625%
Taos Airport
 20-163 7.000% 6.875%
Taos Pueblo 20-913, 914 7.500% 6.875%
Taos/Taos Pueblo 20-915, 916 7.500% 8.0625%
Taos Ski Valley
 20-414 8.9375% 9.8125%
Remainder of County
 20-020 7.000% 6.875%

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 to December 2023
 January to June 2023
El Prado Water/Sanitation District
 20-415 7.250% 7.125%
El Prado Water/Sanitation District
​(Businesses located within the water district city limits)
 20-425 8.925% 8.3125%
El Valle De Los Ranchos Water/Sanitation District
 20-419 7.250% 7.125%
El Valle De Los Ranchos Water/Sanitation District
​(Businesses located within the water district city limits)		 20-429 8.925% 8.3125%