Roswell Sales Tax
New Mexico. Combined state + county + city. Category exemptions and how it compares to neighboring states.
Category exemptions in New Mexico
What gets taxed and what's exempt — these rules apply across the entire state of New Mexico, including Roswell.
| Category | Rule | Detail |
|---|---|---|
| Groceries | Exempt | Exempt since 2005 (Gross Receipts Tax) |
| Clothing | Taxed (full rate) | Everyday apparel and footwear. |
| Prescription drugs | Exempt | Prescribed medications dispensed by a licensed pharmacist. |
New Mexico sales tax holiday
At 7.69% combined rate, a $500 clothing purchase normally costs $38.44in tax. On the tax-free weekend (within caps), that's $0.00.
Sales tax on common amounts
| Purchase | Tax | Total |
|---|---|---|
| $10 | $0.77 | $10.77 |
| $50 | $3.84 | $53.84 |
| $100 | $7.69 | $107.69 |
| $250 | $19.22 | $269.22 |
| $500 | $38.44 | $538.44 |
| $1,000 | $76.88 | $1076.88 |
| $5,000 | $384.40 | $5384.40 |
| $10,000 | $768.80 | $10768.80 |
Border shopping — neighboring states
For larger purchases, driving to a neighboring state with lower sales tax can save real money. Top metro sales tax in each contiguous neighbor of New Mexico.
| State | Reference city | Rate | vs Roswell | $1,000 savings |
|---|---|---|---|---|
| New Mexico (current) | Roswell | 7.69% | — | — |
| Utah | West Valley City | 7.35% | -0.34% | $3.38 |
| Arizona | Chandler | 7.80% | +0.11% | — |
| Colorado | Aurora | 8.00% | +0.31% | — |
| Texas | Houston | 8.25% | +0.56% | — |
| Oklahoma | Tulsa | 8.52% | +0.83% | — |
Use tax (state where you live) may still apply on out-of-state purchases for items shipped or for registered goods like vehicles. For everyday retail walked across the border, savings are realized at point of sale.
Other cities in New Mexico
Rio Rancho has the lowest combined rate in our New Mexico coverage at 7.63% — that's 0.06% below Roswell ($0.63 less per $1,000 spent).
Common questions
- What is the total sales tax rate in Roswell?
- Roswell, New Mexico charges a combined sales tax of 7.69%. That's 4.88% state tax plus 2.81% local (county + city + special district) on top.
- Are groceries taxed in Roswell?
- New Mexico exempts unprepared groceries from state sales tax. Exempt since 2005 (Gross Receipts Tax)
- Is clothing taxed in Roswell?
- Yes — New Mexico taxes clothing at the full combined rate of 7.69%. Look for the Back-to-School Tax Holiday (First weekend of August) when clothing < $100, computers < $1,000, school supplies < $30 are tax-free.
- How do I save on sales tax when shopping in Roswell?
- Three levers: (1) the Back-to-School Tax Holiday in First weekend of August, (2) buy exempt categories (groceries, prescription drugs), (3) drive across the border if a nearby state has a lower rate.
Full data sources and formulas: /sources.
Estimate only — not tax advice. Local sales tax rates change frequently and may include special district levies not modeled here. Verify with the retailer or local taxing authority for large purchases. Category exemption rules and tax holidays change by year — check the New Mexico Department of Revenue for current rules. Methodology → New Mexico state rate →
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