Unlike most states, New Mexico does not impose a sales tax based on the point of delivery of the goods sold.
Instead, New Mexico imposes a tax on the location of the seller or lessor; that is, the person who is engaging in business. The business location of the seller or lessor determines the rate of Gross Receipts Tax (GRT). The FYI in the link below discusses how to determine your business reporting location, the importance of reporting correctly, and using the correct tax rate.
FYI-200: Your Business Location and the Appropriate Tax Rate