Attention Las Cruces Businesses!
New Location Codes Required When Filing Taxes on the TAP Portal
Effective July 1, 2025
Starting July 1, 2025, the New Mexico Taxation and Revenue Department is implementing updated Location Codes for businesses filing Gross Receipts Tax through the TAP Portal.
If your business is located within the City of Las Cruces, it is important to use the new, correct location code when filing. These updates ensure your tax information is properly processed and allocated.
Action is Required: Be sure to verify and select the correct new location code based on your business address when submitting returns beginning July 1st.
For details on the new codes or help determining which one applies to your business, visit the New Mexico TAP Portal or contact the New Mexico Taxation and Revenue Department directly.
Location Location Code Tax Rate
Las Cruces El Paseo and S. Solano TIF (MRA)* 07-701 8.3900%
Las Cruces E. of Solano Neighborhood TIF (MRA)* 07-702 8.3900%
Las Cruces Mesquite TIF (MRA)* 07-703 8.3900%
Las Cruces Amador Proximo and South TIF (MRA)* 07-704 8.3900%
Las Cruces West Picacho TIF (MRA) 07-705 8.3900%
Las Cruces Apodaca and Lift Up TIF (MRA) 07-706 8.3900%
Important Note on GRT Rate:
The Gross Receipts Tax rate remains 8.3900%.
This update does not raise your taxes — it simply updates how the tax is allocated based on your location within the city.
Need Help Filing Your NM Gross Receipts Tax? Check Out This Video Link:
Gross Receipts Tax (GRT) File a Return in Taxpayer Access Point (TAP)
What You Need to Do:
- When filing on the TAP Portal (https://tap.state.nm.us), use the updated location code for your business area.
- A new map will be available soon to help you identify your area and corresponding code.
Need Help?
Contact the City of Las Cruces Economic Development Department:
575-528-3048
