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New Mexico
New Mexico imposes a gross receipts tax of 5% on most retail sales or leasing of property or performance of services in New Mexico. The tax is imposed on the seller but it is common for the seller to pass the tax on to the purchaser. The state rate is 5.125%. Municipalities may assess an additional gross receipts tax, resulting in rates between 5.375% and 8.8625%.[100] Numerous specific exemptions and deductions apply.[101] http://en.wikipedia.org/wiki/Sales_taxes_in_the_United_States#New_Mexico
That's all it says about taxes in New Mexico.
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