GRT - Filer's Kit 1 www.tax.newmexico.gov
NEW MEXICO
Taxation and Revenue Department
P.O. Box 25128 l Santa Fe, New Mexico 87504-5128 l 1-866-285-2996
Taxation and Revenue Division web site: http://www.tax.newmexico.gov/
Taxpayer Access Point (TAP): https://tap.state.nm.us/Tap/_/
MAIL TO:
July to December 2023
GRT FILER'S KIT
For Reporting Gross Receipts Tax
Contents
In This Kit:
in order of appearance
Announcements
Gross Receipts and Compensating
Tax Rate Schedule
Form TRD-41413 Instructions.
Includes:
(1) Contacting the Department;
(2)General Information;
(3) What to Know and Do Before You
Begin;
(4) Filing methods;
(5) Required Forms and Attachments;
(6) When and Where to File and Pay;
(7) Line Instructions;
(8) Refunds;
(9) Interest and penalties;
(10) Your Rights Under the Tax Law;
(11) Deduction codes; and
(12) New Mexico Taxpayer Bill of
Rights.
6 - Form TRD-41413 Gross Receipts
Tax Return and Schedule A
1 - Form 41413 Gross Receipts Tax
Business-Related Tax Credit Schedule
CR and Supplemental Schedule CR
GRT payment voucher instructions
and 7-GRT-PV
ACD-31015 - Business Tax Registration
Application and Update Form
RPD-41071 - Application for Tax Refund
ACD-31050 - Application for Nontaxable
Transaction Certicates
ACD-31102 - Tax Information
Authorization Tax Disclosure
Please note, gross receipts rate changes and the legislative changes
can be located on page 2. Other important changes and reminders
are listed below:
EFFECTIVE July 1, 2023
• The state portion of the gross receipts tax rate has been lowered from 5.000%
to 4.875%, due to HB-163 from the 2022 legislative session. This change
impacts all location codes across the state. Make sure to review the Gross
Receipts and Compensating Tax Rate Schedule included in this packet.
• The New Mexico Taxation and Revenue Department has removed the
reporting of the optional deduction codes. For any deduction that is
not required to be separately reported leave Column E blank and enter the
dollar amount for a specic location code in Column F. For those deductions
that are required to be separately reported, either using a special rate code
or a deduction code starting with D0. Continue separately reporting those
required deductions. See the instructions for further information.
ELECTRONIC FILING AND PAYMENT REQUIREMENT REMINDER
Gross receipts tax returns shall be led electronically if the taxpayer’s average
monthly tax liability for gross tax during the preceding calendar year equaled
or exceeded $1,000.
For taxpayers with an average monthly tax liability for gross receipts tax during
the preceding calendar of $1,000 or more, shall be remitted by electronic means.
The following electronic methods of remitting tax payments will be accepted:
credit card, ACH debit, and ACH credit. See the instructions for more information.
ELECTRONIC FILING AND PAYMENT CAN BE
MADE ONLINE USING THE TAXPAYER ACCESS
POINT (TAP).
You can use the URL below or the QR Code to the left to
locate TAP. To use the QR code open your smart phone
camera and scan the image to the left.
https://tap.state.nm.us/Tap
The Taxation and Revenue Department oers
publications on our website that includes information
on certain topics. You can locate brochures, bulletins,
FYI's and forms on our website at:
https://www.tax.newmexico.gov/forms-publications/
GRT - Filer's Kit 2 www.tax.newmexico.gov
***GROSS RECEIPTS TAX RATE CHANGES*** EFFECTIVE July 1, 2023
The state portion of the gross receipts tax rate has been lowered from 5.000% to 4.875%, due to HB-163 from the 2022
legislative session. This change impacts all location codes across the state.
Additional locations with further changes include:
The following tax rate location is NEW:
• South Campus TID District (02-430 in Bernalillo Co.)
The gross receipts tax rates will increase for the following locations:
• Sandia Pueblo (02-901 & 02-902 in Bernalillo Co.) (29-911 & 29-912 in Sandoval Co.)
• Village of Tijeras (02-318 in Bernalillo Co.)
• Pueblo of Acoma (28-923 & 28-924 in Catron Co.) (33-909 & 33-910 in Cibola Co.) (25-933 & 25-934 in Socorro Co.)
• Carrizozo (26-307 in Lincoln Co.)
• Columbus (19-212 in Luna Co.)
• Cloudcroft (15-213 in Otero Co.)
• Pueblo de San Ildefanso (17-975 & 17-976 in Rio Arriba Co.) (29-975 & 29-976 in Sandoval Co.)
• Santa Ana Pueblo (29-951 & 29-952 in Sandoval Co.)
• Pueblo of Tesuque (01-953 & 01-957 in Santa Fe Co.)
• All of Taos County
• Peralta (14-412 in Valencia Co.)
• Rio Communities (14-037 in Valencia Co.)
The gross receipts tax rates will decrease for the following locations:
• Taos Pueblo (20-913 & 20-914 in Taos Co.)
• Taos/Taos Pueblo (20-915 & 20-916 in Taos Co.)
Legislative Changes
You can nd a summary of all of legislative changes in the Legislative Summaries: LS - 2023 Legislative Summary. You can
locate all brochures, bulletins, Legislative Summaries and FYI's at https://www.tax.newmexico.gov/forms-publications/ in the
"Publications" folder. In relation to this ler's kit, the following changes will go into eect July 1, 2023:
• HB-547, amended Section 7-9-93 NMSA 1978, see the "M" special rate code.
• SB-146, made changes to the Tax Administration Act, which included protest and tax fraud changes.
• SB-147, includes the following changes:
• Section 7-9-3 NMSA 1978, changes the denition of a disclosed agency.
• Section 7-9-3.5 NMSA 1978, the denition of gross receipts now excludes cannabis excise tax when calculating the
amount of gross receipts due.
• Section 7-9-88.1 NMSA 1978, changes allow tribes in New Mexico to determine their own tax rates for gross re-
ceipts tax if the have a Tribal Cooperative Agreement with the Department.
• The following exemptions and deductions were amended:
• Section 7-9-14 NMSA 1978, allows the United States, State of New Mexico, or any governmental unit or subdivi-
sion, agency, department or instrumentality thereof to exempt also the use of service from compensating tax.
• Section 7-9-26 NMSA 1978, updates statutory references for the exemption of receipts of gasoline, special fuel
or alternative fuel in which another New Mexico tax is already charged.
• Section 7-9-41.6 NMSA 1978, is amended to add receipts from payments for the Federal American Rescue
Plan Act of 2021 from the Human Services Department to the exemption.
• Section 7-9-46 NMSA 1978, was amended to clarify when a NTTC is needed for the deduction and where the
use of alternative evidence can be used.
• Section 7-9-54 NMSA 1978, allows for the sale of licenses to use digital goods for the purpose of loaning those
digital goods to the public to items when sold to a governmental agency and Indian tribe, nation, or pueblo to
be deductible.
• The following exemption, deductions, and credits were repealed and can no longer be used going forward:
• Section 7-9-16 NMSA 1978, exemption from gross receipts tax for certain nonprot facilities.
• Section 7-9-86 NMSA 1978, deduction from gross receipts tax for sales to qualied lm production companies.
• Section 7-9-105 NMSA 1978, credit for penalty pursuant to Section 7-1-71.2 NMSA 1978.
• Section 7-9-106 NMSA 1978, deduction for construction services and equipment.
• Section 7-9-114 NMSA 1978, deduction from gross receipts and compensating tax for advanced energy.
• Section 7-9G-2 NMSA 1978, the credit against gross receipts, compensating, and withholding taxes for ad-
vanced energy.
More detail on these changes can be located in the legislative summary LS - 2023 Legislative Summary.
GRT - Filer's Kit 3 www.tax.newmexico.gov
Call Center: 1-866-285-2996
Call Center Fax: 1-505-841-6327
LOCAL TAXATION AND REVENUE DEPART-
MENT OFFICES: Tax District Field Oces and the
Department’s call center can provide full service and
general information about the Department's taxes,
taxpayer access point (TAP), programs, classes, and
forms. Information specic to your ling situation,
payment plans and delinquent accounts.
Albuquerque
10500 Copper Pointe Avenue NE
Albuquerque, NM 87123
Farmington
3501 E. Main Street, Suite N.
Farmington, NM 87499-0479
Las Cruces
2540 S. El Paseo, Bldg.#2
Las Cruces, NM 88001-0607
Roswell
400 Pennsylvania Ave., Suite 200
Roswell, NM 88201-1557
Santa Fe
1200 South St. Francis Drive
Santa Fe, NM 87502-5374
MONTHLY FILING STATUS
NOTES:
1. Your ling status can be located on your
Registration Certicate received from
the Department. The ling frequency
will be monthly, quarterly or semiannu-
ally.
2. Each Form TRD-41413 is due on or
before the 25th of the month following
the end of the tax period that is being
reported.
3. If your due date falls on a weekend, a le-
gal, state or national holiday, your Form
TRD-41413 and payment due date will
be extended to the next business day.
4. No Penalty will be imposed for report-
ing and paying early. However, you can-
not le online until after the period you
are ling for has ended. Example: For
the ling period that begins on January
1st and ends January 31st your Form
TRD-41413 can not be led online until
February 1st.
5. TRD-41413 is due even if there is no tax
due for the ling period. For a late led
return there is a minimum penalty of $5.
January 1
st
February 1
st
March 1
st
April 1
st
May 1
st
June 1
st
July 1
st
August 1
st
September 1
st
October 1
st
November 1
st
December 1
st
January 31
st
February 28
th
or 29
th
March 31
st
April 30
th
May 31
st
June 30
th
July 31
st
August 31
st
September 30
th
October 31
st
November 30
th
December 31
st
February 25
th
March 25
th
April 25
th
May 25
th
June 25
th
July 25
th
August 25
th
September 25
th
October 25
th
November 25
th
December 25
th
January 25
th
PERIOD BEGINS PERIOD ENDS DUE DATE
QUARTERLY FILING STATUS
PERIOD BEGINS PERIOD ENDS DUE DATE
January 1
st
April 1
st
July 1
st
October 1
st
March 31
st
June 30
th
September 30
th
December 31
st
April 25
th
July 25
th
October 25
th
January 25
th
SEMI-ANNUAL FILING STATUS
January 1
st
July 1
st
June 30
th
December 31
st
July 25
th
January 25
th
PERIOD BEGINS PERIOD ENDS DUE DATE
Filing status: Below are the ling statuses outlined in the ACD-31015,
Business Tax Registration Application and Update Form.
Monthly - due by the 25th of the following month if combined taxes
due average more than $200 per month, or if you wish to le monthly
regardless of the amount due.
Quarterly - due by the 25th of the month following the end of the quarter
if combined taxes due for the quarter are less than $600 or an average
of less than $200 per month in the quarter.
Semiannually - due by the 25th of the month following the end of the
6-month period if combined taxes due are less than $1,200 for the
semiannual period or an average less than $200 per month for the
6-month period.
The following ling statuses all follow the due dates for the monthly
ling status.
Seasonal - you will need to specify what month(s) you will be ling. This
is most common for business that only operate seasonally in New Mexico.
Temporary - the month in which the business les must be a period in
which the registration is active.
Special event - the month in which the business les must be a period
in which the registration is active. You can locate more information on
this ling frequency here: https://www.tax.newmexico.gov/businesses/
special-events-and-vendors/.
Casual- due by the 25th of the following month if relevant business
activity has occurred and the taxpayer has an obligation to report it to
the Department.
Note: Filing status is for non-prots and Compensating Tax only.
GRT - Filer's Kit 4 www.tax.newmexico.gov
Municipality or County
Locatio
n Code
Rate Municipality or County
Locatio
n Code
Rate
Remainder of County 02-002 6.1875% Springer 09-301 7.5208%
Albuquerque 02-100 7.6250% Springer (Water & Sanitation Facility) 09-321 5.8333%
19 Pueblos District (AISD Property) (1)
a c *
02-905 7.7500% Surgarite Canyon - Raton 09-172 5.8333%
19 Pueblos District (AISD Property) (2)
a c *
02-906 7.7500%
Edgewood (Bernalillo) 02-334 7.6250% Remainder of County 05-005 5.8750%
Isleta Pueblo (1) 02-221 0.0000% Clovis 05-103 7.9375%
Isleta Pueblo (2)^ use location code 02-002 6.1875% Clovis Airport 05-154 5.8750%
Laguna Pueblo (1) 02-950 6.1875% Grady 05-203 6.6875%
Laguna Pueblo (2) 02-952 6.1875% Melrose 05-402 7.5000%
Los Ranchos de Albuquerque 02-200 7.1875% Texico 05-302 7.3125%
Lower Petroglyphs TID District 02-420 7.6250%
Mesa Del Sol TID District 1 02-606 7.6250% Remainder of County 27-027 6.5000%
Rio Rancho (Bernalillo) 02-647 7.8750% Fort Sumner 27-104 7.8125%
Sandia Pueblo (1)* 02-901 6.4375%
Sandia Pueblo (2)* 02-902 6.4375% Remainder of County 07-007 6.5000%
Santolina TID District 01 02-621 6.1875% Anthony ^ use location code 07-517 07-507
0.0000%
Santolina TID District 02 02-622 6.1875% Anthony (Water & Sanitation District) Municipality b 07-517 8.3750%
Santolina TID District 03 02-623 6.1875% Co Remainder (Water & Sanitation District) 07-527 6.7500%
Santolina TID District 04 02-624 6.1875% Downtown TIDD - Las Cruces 07-132 8.0625%
Santolina TID District 05 02-625 6.1875% Hatch 07-204 7.5625%
Santolina TID District 06 02-626 6.1875% Las Cruces 07-105 8.0625%
Santolina TID District 07 02-627 6.1875% Mesilla 07-303 7.9375%
Santolina TID District 08 02-628 6.1875% Sunland Park 07-416 8.1875%
Santolina TID District 09 02-629 6.1875%
Santolina TID District 10 02-630 6.1875% Remainder of County 03-003 5.7083%
Santolina TID District 11 02-631 6.1875% Artesia 03-205 7.6458%
Santolina TID District 12 02-632 6.1875% Carlsbad 03-106 7.3958%
Santolina TID District 13 02-633 6.1875% Hope 03-304 6.5833%
Santolina TID District 14 02-634 6.1875% Loving 03-403 7.3833%
Santolina TID District 15 02-635 6.1875%
Santolina TID District 16 02-636 6.1875% Remainder of County 08-008 6.3125%
Santolina TID District 17 02-637 6.1875% Bayard
08-206
7.6250%
Santolina TID District 18 02-638 6.1875% Hurley 08-404 7.3750%
Santolina TID District 19 02-639 6.1875% Santa Clara 08-305 7.3750%
Santolina TID District 20 02-640 6.1875% Silver City 08-107 8.1125%
South Campus TID District * 02-430 7.6250%
State Fairgrounds 02-555 6.1875% Remainder of County 24-024 6.1875%
Upper Petroglyphs TID District 1 02-607 6.1875% Santa Rosa 24-108 8.2500%
Upper Petroglyphs TID District 2 02-608 6.1875% Vaughn 24-207 8.3625%
Upper Petroglyphs TID District 3 02-609 6.1875%
Upper Petroglyphs TID District 4 02-610 6.1875% Remainder of County 31-031 5.8750%
Upper Petroglyphs TID District 5 02-611 6.1875% Mosquero (Harding) 31-208 6.6875%
Upper Petroglyphs TID District 6 02-612 6.1875% Roy 31-109 7.0625%
Upper Petroglyphs TID District 7 02-613 6.1875%
Upper Petroglyphs TID District 8 02-614 6.1875% Remainder of County 23-023 5.9375%
Upper Petroglyphs TID District 9 02-615 6.1875% Lordsburg 23-110 7.5000%
Village of Tijeras* 02-318 8.0750% Virden 23-209 6.4375%
Winrock Town Center TID District 1 02-035 7.6250%
Winrock Town Center TID District 2 02-036 7.6250% Remainder of County 06-006 5.2500%
Eunice 06-210 7.0625%
Remainder of County 28-028 6.0625% Hobbs 06-111 6.5625%
Pueblo of Acoma (1)* 28-923 8.0000% Jal 06-306 7.1875%
Pueblo of Acoma (2)* 28-924 8.0000% Lovington 06-405 7.0000%
Reserve 28-130 7.7500% Lovington Industrial Park 06-158 5.2500%
Tatum 06-500 6.5625%
Remainder of County 04-004 6.2708%
Dexter 04-201 7.1458%
Hagerman 04-300 7.3333%
Lake Arthur 04-400 7.3333%
Roswell 04-101 7.5833%
Location
Remainder of County 33-033 6.5625%
Code
Grants 33-227 7.8750%
Out-of-State Business (R&D Services) - 4.875% 77-777
Laguna Pueblo (1) 33-900 6.5625% Out-of-State Business (All Other) - 4.875% 88-888
Laguna Pueblo (2) 33-902 6.5625%
NOTE KEY
Milan 33-131 7.7500% (1) Sales to tribal entities or members
Pueblo of Acoma (1)* 33-909 8.0000% (2) Sales to tribal non-members by tribal non-members
Pueblo of Acoma (2)* 33-910 8.0000%
a
Businesses located on Pueblo land within the city limits.
Pueblo of Zuni (1) 33-911 6.5625%
b
Businesses located within the water district and the city limits.
Pueblo of Zuni (2) 33-912 6.5625%
c
Property owned by the 19 Pueblos of NM.
d
Land owned by Alamogordo outside Alamogordo boundaries.
Remainder of County 09-009 5.8333%
^ Indicates overlapping location code
Angel Fire 09-600 7.5208%
Cimarron 09-401 7.8958%
Eagle Nest 09-509 7.6333%
Maxwell 09-202 6.5833%
Raton 09-102 8.2583%
Raton Municipal Airport 09-152 5.8333%
HIDALGO
GROSSRECEIPTSANDCOMPENSATINGTAXRATESCHEDULE EffectiveJuly1,2023throughDecember31,2023
BERNALILLO COLFAX - Continued
CURRY
DE BACA
DONA ANA
EDDY
GRANT
GUADALUPE
HARDING
LEA
CATRON
CHAVES
STATE GROSS RECEIPTS TAX RATE = 4.875%
CIBOLA
SPECIAL TAX RATES & REPORTING LOCATIONS
COLFAX
* Indicates rate change due to enactment/expiration of local option taxes and/or change
in the state gross receipts tax rate.
NOTE: See the listing of Special Location Codes used to report certain gross receipts tax
deductions in the GRT Form Instructions located in the current
GRT Filer's Kit at www.taxnewmexico.gov/forms-publications.aspx.
GRT - Filer's Kit 5 www.tax.newmexico.gov
Municipality or County
Locatio
n Code
Rate Municipality or County
Locatio
n Code
Rate
Remainder of County 26-026 5.2500% Santa Ana Pueblo (1)* 29-951 6.1250%
Bonito Lake - Alamogordo
d
26-508 5.2500% Santa Ana Pueblo (2)* 29-952 6.1250%
Capitan 26-211 6.5625% Stonegate Communities TIDD 29-038 7.4375%
Carrizozo* 26-307 7.2000% Kewa Pueblo (1) 29-973 6.1250%
Corona 26-406 6.6875% Kewa Pueblo (2) 29-974 6.1250%
Ruidoso 26-112 8.1875% Village at Rio Rancho TIDD 29-525 7.4375%
Ruidoso Downs 26-501 7.1875% Zia Pueblo (1) 29-981 6.1250%
Zia Pueblo (2) 29-982 6.1250%
City and County 32-032 7.0625%
Remainder of County 16-016 6.5000%
Remainder of County 19-019 6.6250% Aztec 16-218 8.1875%
Columbus* 19-212 8.2500% Bloomfield 16-312 8.1250%
Deming 19-113 8.2500% Farmington 16-121 8.1875%
Kirtland 16-323 6.8125%
Remainder of County 13-013 6.5000%
Gallup 13-114 8.0625% Remainder of County 12-012 6.5833%
Pueblo of Zuni (1) 13-901 6.5000% Las Vegas 12-122 8.1458%
Pueblo of Zuni (2) 13-902 6.5000% Mosquero (San Miguel) 12-418 7.1458%
Pecos 12-313 7.5208%
Remainder of County 30-030 6.5208%
Wagon Mound 30-115 7.5208% Remainder of County 01-001 6.8750%
Edgewood (Santa Fe) 01-320 7.9375%
Remainder of County 15-015 6.0625% Espanola (Santa Fe) 01-226 8.8125%
Alamogordo 15-116 7.8750%
Espanola/Santa Clara Grant (1)
a
01-903 8.8125%
Alamogordo Land
d
15-322 6.0625%
Espanola/Santa Clara Grant (2)
a
01-904 8.8125%
Cloudcroft* 15-213 7.6250% Kewa Pueblo (1) 01-973 6.8750%
Tularosa 15-308 7.5000% Kewa Pueblo (2) 01-974 6.8750%
Nambe Pueblo (1) 01-951 6.8750%
Remainder of County 10-010 6.4375% Nambe Pueblo (2) 01-952 6.8750%
House 10-407 7.7500% Pojoaque Pueblo (1) 01-960 6.8750%
Logan 10-309 8.1250% Pojoaque Pueblo (2) 01-962 6.8750%
San Jon 10-214 8.1250% Pueblo de Cochiti (1) 01-971 6.8750%
Tucumcari 10-117 8.1250% Pueblo de Cochiti (2) 01-972 6.8750%
Pueblo de San Ildefonso (1)* 01-975 7.0000%
Remainder of County 17-017 6.6250% Pueblo de San Ildefonso (2)* 01-976 7.0000%
Chama 17-118 8.3125% Santa Clara Pueblo (1) 01-901 6.8750%
Espanola (Rio Arriba) 17-215 8.6875% Santa Clara Pueblo (2) 01-902 6.8750%
Espanola/Ohkay Owingeh Pueblo (1)
a
17-943 8.6875% Santa Fe (city) 01-123 8.1875%
Espanola/Ohkay Owingeh Pueblo (2)
a
17-944 8.6875%
Santa Fe Indian School/Nineteen Pueblos of NM (1)
a c
01-907 8.1875%
Espanola/Santa Clara Grant (1)
a
17-903 8.6875%
Santa Fe Indian School/Nineteen Pueblos of NM (2)
a c
01-908 8.1875%
Espanola/Santa Clara Grant (2)
a
17-904 8.6875% Pueblo of Tesuque (1)* 01-953 7.1250%
Jicarilla Apache Nation (1) 17-931 6.6250% Pueblo of Tesuque (2)* 01-954 7.1250%
Jicarilla Apache Nation (2) 17-932 6.6250%
Ohkay Owingeh Pueblo (1) 17-941 6.6250% Remainder of County 21-021 6.6875%
Ohkay Owingeh Pueblo (2) 17-942 6.6250% Elephant Butte 21-319 7.9375%
Pueblo de San Ildefonso (1)* 17-975 7.0000% Truth or Consequences 21-124 8.3750%
Pueblo de San Ildefonso (2)* 17-976 7.0000% Truth or Consequences Airport 21-164 6.6875%
Santa Clara Pueblo (1) 17-901 6.6250% Williamsburg 21-220 7.9375%
Santa Clara Pueblo (2) 17-902 6.6250%
Remainder of County 25-025 6.2500%
Remainder of County 11-011 6.3750% Magdalena 25-221 7.1875%
Causey 11-408 6.8750% Isleta Pueblo (1) 25-321 0.0000%
Dora 11-310 7.1250% Isleta Pueblo (2)^ use location code 25-025 6.2500%
Elida 11-216 7.7500% Pueblo of Acoma (1) * 25-933 8.0000%
Floyd 11-502 6.8750% Pueblo of Acoma (2) * 25-934 8.0000%
Portales 11-119 7.9375% Socorro (city) 25-125 7.5625%
Socorro Industrial Park 25-162 6.2500%
Remainder of County 29-029 6.1250%
Bernalillo (City) 29-120 6.9375%
Corrales 29-504 7.5625%
Cuba 29-311 8.0625%
Location
Edgewood (Sandoval) 29-335 6.9375%
Code
Jemez Springs 29-217 7.1875%
Out-of-State Business (R&D Services) - 4.875% 77-777
Jemez Pueblo (1) 29-941 6.2500% Out-of-State Business (All Other) - 4.875% 88-888
Jemez Pueblo (2) 29-942 6.2500%
Jicarilla Apache Nation (1) 29-931 6.1250% (1) Sales to tribal entities or members
Jicarilla Apache Nation (2) 29-932 6.1250% (2) Sales to tribal non-members by tribal non-members
Laguna Pueblo (1) 29-921 6.1250%
a
Businesses located on Pueblo land within the city limits.
Laguna Pueblo (2) 29-922 6.1250%
b
Businesses located within the water district and the city limits.
Los Diamantes TIDD 29-530 7.4375%
c
Property owned by the 19 Pueblos of NM.
Pueblo de Cochiti (1) 29-971 6.1250%
d
Land owned by Alamogordo outside Alamogordo boundaries.
Pueblo de Cochiti (2) 29-972 6.1250%
^ Indicates overlapping location code
Rio Rancho (Sandoval) 29-524 7.4375%
Pueblo de San Ildefonso (1)* 29-975 7.0000%
Pueblo de San Ildefonso (2)* 29-976 7.0000%
San Ysidro 29-409 6.6250%
Sandia Pueblo (1)* 29-911 6.4375%
Sandia Pueblo (2)* 29-912 6.4375%
LINCOLN SANDOVAL - Continued
GROSSRECEIPTSANDCOMPENSATINGTAXRATESCHEDULE EffectiveJuly1,2023throughDecember31,2023
ROOSEVELT
LOS ALAMOS
SAN JUAN
LUNA
McKINLEY
SAN MIGUEL
MORA
SANTA FE
OTERO
QUAY
RIO ARRIBA
SIERRA
SOCORRO
SANDOVAL
STATE GROSS RECEIPTS TAX RATE = 4.875%
SPECIAL TAX RATES & REPORTING LOCATIONS
NOTE KEY
* Indicates rate change due to enactment/expiration of local option taxes and/or change
in the state gross receipts tax rate.
NOTE: See the listing of Special Location Codes used to report certain gross receipts tax
deductions in the GRT Form Instructions located in the current
GRT Filer's Kit at www.taxnewmexico.gov/forms-publications.aspx.
GRT - Filer's Kit 6 www.tax.newmexico.gov
Municipality or County
Locatio
n Code
Rate
Remainder of County* 20-020 7.0000%
El Prado Water and Sanitation District* 20-415 7.2500%
El Prado Water and Sanitation District
b*
20-425 8.9250%
El Valle de Los Ranchos Water & Sanitation District* 20-419 7.2500%
El Valle de Los Ranchos Water & Sanitation District
b*
20-429 8.9250%
Picuris Pueblo (1)* 20-917 7.0000%
Picuris Pueblo (2)* 20-918 7.0000%
Questa* 20-222 8.0625%
Questa Airport* 20-160 7.0000%
Red River* 20-317 8.9250%
Taos (city)* 20-126 8.6750%
Taos Airport* 20-163 7.0000%
Taos Pueblo (1)* 20-913 7.5000%
Taos Pueblo (2)* 20-914 7.5000%
Taos/Taos Pueblo (1)
a*
20-915 7.5000%
Taos/Taos Pueblo (2)
a*
20-916 7.5000%
Taos Ski Valley (all GRT activity in location code 20-430)* 20-414 8.9375%
Taos Ski Valley TIDD* 20-430 8.9375%
Remainder of County 22-022 6.5000%
Encino 22-410 7.0625%
Estancia 22-503 7.9375%
Isleta Pueblo (1) 22-221 0.0000%
Isleta Pueblo (2)^ use location code 22-022 6.5000%
Moriarty 22-223 7.9375%
Mountainair 22-127 7.6875%
Willard 22-314 7.3125%
Remainder of County 18-018 5.8125%
Clayton 18-128 7.8750%
Des Moines 18-224 7.5000%
Folsom 18-411 7.2500%
Grenville 18-315 7.2500%
Remainder of County 14-014 6.6250%
Belen 14-129 8.0625%
Bosque Farms 14-505 8.3000%
Isleta Pueblo (1) 14-221 0.0000%
Isleta Pueblo (2)^ use location code 14-014 6.6250%
Laguna Pueblo (1) 14-900 6.6250%
Laguna Pueblo (2) 14-902 6.6250%
Los Lunas 14-316 8.4250%
Peralta* 14-412 8.3000%
Rio Communities * 14-037 8.3000%
Location
Code
Out-of-State Business (R&D Services) - 4.875% 77-777
Out-of-State Business (All Other) - 4.875% 88-888
NOTE KEY
(1) Sales to tribal entities or members
(2) Sales to tribal non-members by tribal non-members
a
Businesses located on Pueblo land within the city limits.
b
Businesses located within the water district and the city limits.
c
Property owned by the 19 Pueblos of NM.
d
Land owned by Alamogordo outside Alamogordo boundaries.
^ Indicates overlapping location code
UNION
GROSSRECEIPTSANDCOMPENSATINGTAXRATESCHEDULE EffectiveJuly1,2023throughDecember31,2023
TAOS*
TORRANCE
VALENCIA
STATE GROSS RECEIPTS TAX RATE = 4.875%
SPECIAL TAX RATES & REPORTING LOCATIONS
* Indicates rate change due to enactment/expiration of local option taxes and/or change
in the state gross receipts tax rate.
NOTE: See the listing of Special Location Codes used to report certain gross receipts tax
deductions in the GRT Form Instructions located in the current
GRT Filer's Kit at www.taxnewmexico.gov/forms-publications.aspx.
TRD-41413 Instructions Inst.pg.1 www.tax.newmexico.gov
CONTACTING THE DEPARTMENT
Local Taxation and Revenue Oces
If you need to visit the Department in person you can visit
one of our tax district oces at one of the following locations:
Albuquerque
10500 Copper Pointe Avenue NE
Albuquerque, NM 87123
Farmington
3501 E. Main Street, Suite N.
Farmington, NM 87499-0479
Las Cruces
2540 S. El Paseo, Bldg.#2
Las Cruces, NM 88001-0607
Roswell
400 Pennsylvania Ave., Suite 200
Roswell, NM 88201-1557
Santa Fe
1200 South St. Francis Drive
Santa Fe, NM 87502-5374
Phone Contact
You can contact the Department’s call center and they can
provide full service and general information about the De-
partment’s taxes, Taxpayer Access Point (TAP), programs,
classes, and forms. They can also provide assistance with
information specic to your account including your ling sit-
uation, payment plans, and delinquent account information.
Call Center: (866) 285-2996.
You may also locate your account information through the
Taxpayer Access Point (TAP), https://tap.state.nm.us.
What You Need
When you call or visit us on the web, make sure to have
your New Mexico Business Tax Identication Number
(NMBTIN)(previously known as your CRS number), a copy
of your tax return, or letter in question.
Note: If you are inquiring about a letter please locate the
Letter ID in the top right hand corner to provide to the De-
partment’s agent.
Mailing Address
If you want to write us about your return, please address
your letter to:
Gross Receipts Tax Correspondence
Taxation and Revenue Department
P.O. BOX 25128
Santa Fe, NM 87504-5128
If you are writing in response to a letter, please include the
Letter ID in your response.
Email Contacts
The Taxation and Revenue Department provides several
email contacts for you.
If you have questions about your in-progress Gross Receipts
Tax (GRT) return, the instructions, a return you already sub-
mitted, or your refund, email: GRT[email protected].
If you have questions about New Mexico tax law and need
additional clarication on statutes and regulations, email:
Policy.Oce@tax.nm.gov.
Forms and Instructions
You can nd forms and instructions on
our website at
www.
tax.newmexico.gov.
At the top of the page, click FORMS
& PUBLICATIONS.
Online Services
The TAP website at https://tap.state.nm.us is a secure online
resource that lets you electronically le your return for free:
• See information about your return, payment, and refund
• Pay existing tax liabilities online
• Check the status of a refund
• Change your contact information
• Register a business
NEW MEXICO TAXATION AND REVENUE DEPARTMENT
GROSS RECEIPTS TAX RETURN
GENERAL INFORMATION
This document provides instructions for the New Mexico
Form TRD-41413, Gross Receipts Tax Return. Each Form
TRD-41413 is due on or before the 25th of the month following
the end of the tax period being reported. Certain taxpayers
are required to le the Form TRD-41413 electronically. For
more information on whether electronic ling is required for
your business, please see FYI-108, Electronic Filing Mandate
which is available through your local district oce or online
at https://www.tax.newmexico.gov/forms-publications/.
Please Note: When completing your form, all pertinent col-
umns must be clearly lled out and completed or your Form
TRD-41413 may be rejected and returned for correction and
will need to be resubmitted.
Important: If you will be having another party outside of the
taxpayer wanting access to your account, you will need to
complete Form ACD-31102, Tax Information Authorization
Disclosure, which can be located on our website in the "Tax
Authorization folder here: https://www.tax.newmexico.gov/
forms-publications/.
GENERAL INSTRUCTIONS
TRD-41413 Instructions Inst.pg.2 www.tax.newmexico.gov
WHAT TO KNOW AND DO BEFORE YOU BEGIN
Who Must File A Gross Receipts Tax Return
The gross receipts tax is a tax imposed on persons engaged
in business in New Mexico for the privilege of doing busi-
ness in New Mexico.
“Engaging in business” means carrying on or causing to be
carried on any activity with the purpose of direct or indirect
benet. For those that lack physical presence in New
Mexico, including a marketplace provider, it means having
at least $100,000 of taxable gross receipts sourced to New
Mexico in the previous calendar year. See What is Gross
Receipts Tax below for more information. For more information
on physical presence or nexus, see our website here: https://
www.tax.newmexico.gov/businesses/determining-nexus/.
What is Gross Receipts Tax
“Gross receipts” means the total amount of money or the
value of other consideration received from selling property in
New Mexico, leasing or licensing property employed in New
Mexico, from granting a right to use a franchise employed in
New Mexico, performing services in New Mexico or selling
research and development services performed outside New
Mexico the product of which is initially used in New Mexico.
Gross receipts includes receipts from:
• Sales of tangible personal property handled on consign-
ment;
• Commissions and fees received;
• Amounts paid by members of any cooperative associa-
tion;
• Fees received by persons for serving as disclosed agents
for another;
• Amounts received by persons providing telephone or
telegraph services;
• Amounts received by a New Mexico orist from the sale
of owers, plants, etc., that are lled and delivered out-
side New Mexico by an out-of-state orist;
• Providing intrastate mobile telecommunications services
(i.e., the services originate and terminate in the same
state) to customers whose place of primary use is in New
Mexico; and
• Amounts collected by a marketplace provider engaging
in business in the state from sales, leases and licenses
of tangible personal property, sales of licenses and sales
of services or license for use of real property that are
sourced to New Mexico by a marketplace provider on be-
half of a marketplace seller(s) regardless if the market-
place seller(s) are engaging in business in New Mexico.
For more detail, see FYI-105,Gross Receipts & Compensating
Taxes: An Overview available at https://www.tax.newmexico.
gov/forms-publications/ or through your local district oce.
Gross Receipts and Compensating Tax Rate Table
Gross receipts tax is based on municipality/county locations
and reported/collected based on location code. The Depart-
ment releases the Gross Receipts and Compensating Tax
Rate Schedule semiannually and has the listing of counties,
municipalities, location codes for each, and the tax rate. The
location codes are used to determine which tax rate should
be used when ling your return. The gross receipts and
compensating tax rates can change on January 1 and July
1 of each year, so it is important to check the Gross Receipts
and Compensating Tax Rate Schedule for new rates located
online at https://www.tax.newmexico.gov/governments/
gross-receipts-location-code-and-tax-rate-map/.
Location Code and Tax Rate
Gross receipts tax is required to be reported by municipality,
county, and location code as described in Section 7-1-14
NMSA as follows:
B. Reporting location for receipts from the sale, lease, or
granting of a license to use real property located in New
Mexico and any related deductions shall be the location
of the property.
C. Reporting location for receipts from the sale or license
of property, other than real property, and any related de-
ductions, shall be at the following locations:
(1) if the property is received by the purchaser at the
New Mexico location of the seller, the location of the
seller;
(2) if the property is not received by the purchaser at a
business location of the seller, the location indicated
by instructions for delivery to the purchaser, or the
purchaser's donee, when known to the seller;
(3) if Paragraphs (1) and (2) of this subsection do not
apply, the location indicated by an address for the
purchaser available from the business records of the
seller that are maintained in the ordinary course of
business; provided that use of the address does not
constitute bad faith;
(4) if Paragraphs (1) through (3) of this subsection do not
apply, the location for the purchaser obtained during
consummation of the sale, including the address of a
purchaser's payment instrument, if no other address
is available; provided that use of this address does
not constitute bad faith; or
(5) if Paragraphs (1) through (4) of this subsection do
not apply, including a circumstance in which the
seller is without sucient information to apply those
standards, the location from which the property was
shipped or transmitted.
D. The reporting location for gross receipts from the lease
of tangible personal property, including vehicles, other
transportation equipment and other mobile tangible per-
sonal property, and any related deductions, shall be the
location of primary use of the property, as indicated by
the address for the property provided by the lessee that
is available to the lessor from the lessor's records main-
tained in the ordinary course of business; provided that
use of this address does not constitute bad faith. The
location of primary use shall not be altered by intermit-
tent use at dierent locations, such as use of business
property that accompanies employees on business trips
and service calls.
E. The reporting location for gross receipts from the sale,
lease or license of franchises, and any related deduc-
tions, shall be where the franchise is used.
F. The reporting location for gross receipts from the perfor-
TRD-41413 Instructions Inst.pg.3 www.tax.newmexico.gov
FILING METHODS
Dierent Filing Methods
You can le your Gross Receipts Tax Return (TRD-41413) on
paper or electronically. Both options are described here to
help you choose the most convenient method. The Depart-
ment asks that the Gross Receipts Tax return be led online
using the Taxpayer Access Point (TAP) whenever possible.
TAP is a free online ling option that can be located by going
to our website at https://tap.state.nm.us.
Important: After completing your paper or electronic return,
make a copy for your records and keep it in a safe place.
Electronic Filing and Payment Mandate
Gross receipts tax returns shall be led electronically if the
taxpayer’s average monthly tax liability for this tax during
the preceding calendar year equaled or exceeded $1,000.
For taxpayers with an average monthly tax liability for gross
receipts tax during the preceding calendar of $1,000 or more,
shall be remitted by electronic means. The following electronic
methods of remitting tax payments will be accepted: credit
card, ACH debit, and ACH credit. For more information see
FYI-401, Special Payment Methods located on our website
here: https://www.tax.newmexico.gov/forms-publications/ in
the "Publications" folder.
For more information about ling electronically see the next
section Filing Methods.
Getting Ready to File
Follow these steps before you start lling out your TRD-41413,
Gross Receipts Tax Return:
1. Collect all forms and schedules you are required to le,
publications you need to reference, and all your tax
records.
For a description of dierent forms and schedules, see
Required Forms and Attachments starting on page 4 of
these instructions. To nd out where to get the forms and
schedules you need, see Contacting the Department on
page 1.
2. Read the next section, Valid Identication Number Re-
quired, to learn about New Mexico Business Tax Identi-
cation Number (NMBTIN), Federal Employer Identica-
tion Number (FEIN), Social Security Numbers (SSN) and
Individual Taxpayer Identication Numbers (ITIN).
Benets of Filing Electronically
The Department encourages you to le electronically when-
ever possible. Electronic ling is fast, safe, secure, and it
provides these benets:
• Filing is free on the Department website.
• File return, pay, and request a refund.
• View all letters sent by the Department.
• View your account and see if there are any missing
returns or payments.
• You can speak with an agent while viewing your account
and they can walk you through using TAP or any noti-
cations you may be seeing on your account.
• You can also provide third-party access to your accoun-
tant to be able to complete returns, le, and pay your tax
due.
• The state saves tax dollars in processing costs and re-
sults in faster processing times for returns and payments
submitted to the Department.
Using The Department Website, Taxpayer Access Point
(TAP)
To le your return on the Department website, follow these
steps:
1. Logon or create a TAP account at https://tap.state.nm.us.
2. Select Gross Receipts Tax (GRT).
3. Within the Return Panel Select File Now.
4. After you complete all your entries, check the Signature
box, then click Submit to le.
5. Select OK in the Conrmation box to continue.
mance or sale of the following services, and any related
deductions, shall be at the following locations:
(1) for professional services performed in New Mexico,
other than construction-related services, or per-
formed outside New Mexico when the product of the
service is initially used in New Mexico, the location of
the performer of the service or seller of the product of
the service, as appropriate;
(2) for construction services and construction-related
services performed for a construction project in New
Mexico, the location of the construction site;
(3) for services with respect to the selling of real estate
located in New Mexico, the location of the real estate;
(4) for transportation of persons or property in, into or
from New Mexico, the location where the person or
property enters the vehicle; and
(5) for services other than those described in Paragraphs
(1) through (4) of this subsection, the location where
the product of the service is delivered.
Using the Out-of-State Location Codes
88-888 4.875 % If you are reporting for an out-of-
state location for a professional ser-
vice or shipping goods out-of-state.
77-777 4.875 % If you are performing research and
development services outside NM
as a professional service.
If you transact business with tribal non-members on tribal
territory, use the tribal location of the sale or delivery. If
a tribe, pueblo, or nation has entered into a cooperative
agreement with New Mexico they will have a separate
location code listed.
For more detail, see FYI-200, Gross Receipts Reporting
Location and the Appropriate Tax Rate available online
at https://www.tax.newmexico.gov/forms-publications/ or
through your local district oce.
TRD-41413 Instructions Inst.pg.4 www.tax.newmexico.gov
TRD-41413 Followed by Forms and Attachments Sub-
mit in This Order
• TRD-41413, Gross Receipts Tax Return.
• Schedule A, if required.
• Schedule CR, if required.
• Supplemental Schedule CR, if required.
• GRT-PV, if required.
• RPD-41071, Application for Refund, if required.
• Other required schedules or attachments.
TRD-41413 Required
Every person required to le a New Mexico gross receipts
tax return must complete and le a TRD-41413 New Mexico
Gross Receipts Tax Return.
Schedule A
Use the Schedule A, New Mexico Gross Receipts Tax
Schedule A if additional space is needed to report gross
receipts from multiple locations. Include this page with the
TRD-41413 Form.
Schedule CR
Use the Schedule CR, New Mexico Business-Related Tax
Credit Schedule. Attachments for each credit are required.
The attachments are specied next to each credit on this
form.
If you will be claiming a refundable credit you will also need
to submit RPD-41071, Application for Refund.
Important: If you believe you may qualify for business tax
credits please see the FYI-106, Claiming Business-Related
Tax Credits for Individuals and Business
Supplemental Schedule CR
If you are claiming more than 20 credits, also le Supple-
mental Schedule CR, Gross Receipts Tax Business-Related
Tax Credit Supplemental Schedule CR. Attachments for each
credit are required. The attachments are specied next to
each credit type on this form See credits table, Attachments
Required to Claim Schedule CR Business-Related Tax
Credits on page 5.
Payment Voucher
If making a payment, place the payment and voucher at the
front of the return, in this order.
• Payment (check or money order)
• GRT-PV Payment Voucher
When paying by check or money order, make sure to indicate
the correct ling period of the return to which you want the
payment to apply. The Department supports the fast and
REQUIRED FORMS AND ATTACHMENTS
6. Select Print Conrmation Page showing your conrma-
tion number as proof and verication that you led online.
7. Select Print Return to print a copy of your return for
your records.
8. Click Print to print a copy of your return for your records.
Important: Do not mail the conrmation page or the return
you led online to the Department. Mailing in the return can
cause processing issues.
If you need assistance ling your return on TAP, you can
email, GRT.TRDHelp@tax.nm.gov or you can call the Call
Center at: (866) 285-2996.
For help with TAP, email: TAP.TechnicalHelp@tax.nm.gov.
Where To Get Paper Tax Forms
Gross Receipts Tax forms and schedules can be lled out
by hand and mailed to the Department. You can get these
tax forms from any district oce, request they be mailed to
you or by downloading them from the Department website.
In Person
Ask for forms at the Department’s local district oces. Use
CONTACTING THE DEPARTMENT information listed on
page 1 of these instructions.
Downloading Forms and Instructions
To download tax forms
, follow these steps:
1. Go to www.tax.newmexico.gov
.
2. At the top of the webpage, click FORMS & PUBLICA-
TIONS.
3. Locate the folders toward the bottom of the page, click
the Business Taxes folder.
4. Click on the Gross Receipts Tax folder.
Check the Print Quality
Make sure the printer can clearly print a logo. If it can, it will
print a quality tax form. It is important to use an original. Never
submit a return with a form that has been photocopied or
photo shopped as it will not be accepted by our process-
ing machines.
Valid Identication Number Required
Enter your business name and New Mexico Business Tax
Identication Number (NMBTIN) on all forms, schedules, and
correspondence you send to the Department. The Department
cannot accept a return without a valid identication number.
***Important Guidelines***
Review the following items before making your entries:
• Complete all required information on your form. Failure
to do this delays processing your return and may cause
errors when the Taxation and Revenue Department per-
forms calculations during processing.
• Leave blank all spaces and boxes that do not apply to
you. Do not draw lines through or across areas you leave
blank.
• Write numbers clearly and legibly to reduce processing
errors and increase eciently. Use the boxes on the form
as a guide for your handwritten entries.
• Do not use dollar signs ($) or any punctuation marks or
symbols other than a comma (,).
TRD-41413 Instructions Inst.pg.5 www.tax.newmexico.gov
secure ling of electronic payments.
To print copies of vouchers, go to http://www.tax.newmexico.
gov. At the top of the page, click FORMS & PUBLICATIONS
then select the following items in this order:
• Business Taxes
• Gross Receipts Tax and then click Payment Voucher
GRT-PV, Gross Receipts Tax Payment Voucher
If your return shows a balance due and you choose to pay by
mail or delivery to one of our local oces, you must complete
the GRT-PV payment voucher and include it with your check
or money order. Also include GRT-PV when submitting your
payment with your paper return. Important: On all checks
and money orders, write your New Mexico Business Tax
Identication Number (NMBTIN) (previously known as your
CRS number), GRT-PV, and the ling period.
Amended Return
Any change to New Mexico gross receipts, exemptions, de-
ductions, or credits require an amended TRD-41413. When
ling an amended return mark the amended box on your
return clearly. You will le this return as if it is an original
return and must submit all required forms that apply to your
TRD - 41413. Note: Do not enter only supplemental amounts
on the return.
If you will be requesting a refund of taxes previously paid or
you have a refundable credit you will need to submit RPD-
41071, Application for Refund with supporting documentation.
RPD-41071, Application for Tax Refund
This form will need to be submitted with your return if you
determine that a refund is due on your account. You can also
submit an application for a Tax Refund for gross receipts tax
online through your taxpayer access point (TAP) account.
For the information required on an application for refund and
what needs to be submitted please see Refunds on page 13.
Other Forms That May Be Needed
This section describes forms that are related to TRD-41413
that you may need.
Notify the Department of a change to your business:
• ACD-31015, Business Tax Registration Application
and Update Form
If you need anyone to have access to your account infor-
mation the following form will need to be submitted to the
Department:
• ACD- 31102, Tax Information Authorization Tax Disclo-
sure
If you are required to le an electronic return but you are
unable to le electronically complete and submit the appli-
cable form below:
• RPD-41350, E-le and E-Pay Exception Request
• RPD-41351, E-File and E-Pay Waiver Request
If you are eligible for the food deduction under Section 7-9-
92 NMSA 1978 and you are a new ler in New Mexico or
you are unable to see the deduction in TAP please submit
the following form:
• RPD-41295, Application for NM Retail Food Store
Certication
If you are a marketplace provider please see the form
below:
• TRD-31117, Marketplace Provider Data Sharing
Agreement
Attachments Required to Claim Schedule CR Business-Related Tax Credits
To Claim These Gross Receipts
Tax Schedule CR Credits
Attach Gross Receipts Tax Business Related Tax Credit Schedule CR
and these items
Aordable Housing Tax Credit RPD-41301, Aordable Housing Tax Credit Claim Form, and a copy of
voucher(s) issued by Mortgage Finance Authority (MFA).
Advanced Energy Tax Credit RPD-41334, Advanced Energy Tax Credit Claim Form. Repealed July 1, 2023.
Alternative Energy Tax Credit RPD-41331, Alternative Energy Product Manufacturers Tax Credit Claim Form
Biodiesel Blending Facility Tax Credit RPD-41321, Biodiesel Blending Facility Tax Credit Claim Form
High-wage Jobs Tax Credit RPD-41290, High-Wage Jobs Tax Credit Claim Form
Investment Tax Credit RPD-41212, Investment Credit Claim Form
Laboratory Partnership with Small
Business Tax Credit
RPD-41325, Application For Laboratory Partnership With Small Business Tax
Credit
Rural Job Tax Credit RPD-41243, Rural Job Tax Credit Claim Form.
Technology Readiness Gross
Receipts Tax Credit
RPD-41407, Technology Readiness Gross Receipts Tax Credit Application
Technology Jobs And Research And
Development Tax Credit
RPD-41386, Technology Jobs And Research and Development Tax Credit
Claim Form.
Unpaid Doctor Services Credit RPD-41323, Gross Receipts Tax Credit for Certain Unpaid Doctor Services
TRD-41413 Instructions Inst.pg.6 www.tax.newmexico.gov
WHEN AND WHERE TO FILE AND PAY
When and Where to File
File your return as soon as you have all the necessary in-
formation. Each Form TRD-41413 is due on or before the
25th of the month following the end of the tax period being
reported. If you le or pay late, you may need to pay interest
and penalties. See Interest and Penalties on page 13. If the
date falls on a weekend, a legal, state or national holiday, your
Form TRD-41413 and payment due date will be extended to
the next business day.
Important: If you le your return electronically either through
TAP or a third-party do not submit a paper return. The du-
plicate return will slow down processing.
Filing Periods and Due Dates
These dates should be selected based on your ling status.
Your ling status can be located on your Registration Cer-
ticate received from the Department. The ling frequency
will be monthly, quarterly or semiannually.
MONTHLY FILING STATUS**
BEGINNING ENDING DUE DATE*
January 1 January 31 February 25
February 1 February 28 or
29
March 25
March 1 March 31 April 25
April 1 April 30 May 25
May 1 May 31 June 25
June 1 June 30 July 25
July 1 July 31 August 25
August 1 August 31 September 25
September 1 September 30 October 25
October 1 October 31 November 25
November 1 November 30 December 25
December 1 December 31 January 25
QUARTERLY FILING STATUS
BEGINNING ENDING DUE DATE*
January 1 March 31 April 25
April 1 June 30 July 25
July 1 September 30 October 25
October 1 December 31 January 25
SEMI-ANNUAL FILING STATUS
BEGINNING ENDING DUE DATE*
January 1 June 30 July 25
July 1 December 31 January 25
**Monthly Filing Status If you are a seasonal, temporary,
or special event ler use the monthly ling status. These l-
ing frequencies allow for businesses that do not do regular
business in New Mexico to le a singular return for the time
period that business was conducted in New Mexico.
Electronic Returns and Payments
If you have an electronic ling requirement, you must le
electronically. See FYI-108, Electronic Filing Mandate for
more information. You can le the return and pay at dier-
ent times but dierent penalty and interest may apply if you
miss the due date of the return. No Penalty will be imposed
for reporting and paying early.
ØTAP TIP: TAP will allow you to le online as of the rst
day of the ling period. You must acknowledge that you
are aware you are ling a return for a period that has not
ended yet.
Paper Returns To Mail
File paper returns no later than the deadline of 25th of the
month following the end of the tax period being reported.
No Penalty will be imposed for reporting and paying early.
Determining a Timely Mailing Date for Paper Returns
If the U.S. Postal Service postmark on the envelope bears a
date on or before the due date, a
mailed New Mexico gross
receipts tax re
turn and tax payment are timely. If the due
date falls on a Saturday, Sunday, or a state or national legal
holiday, the tax return is timely when the postmark bears the
date of the next business day.
If the date recorded or marked by a private delivery service is
on or before the due date, delivery through a private delivery
service is timely.
Where To Mail Paper Returns and Payments
Mail refund requests and returns to:
Gross Receipts Tax Correspondence
Taxation and Revenue Department
P.O. BOX 25128
Santa Fe, NM 87504-5128
How To Pay
Select the most convenient way to pay your taxes. You can
pay with an electronic check, a credit card, a paper check,
or a money order. See Paying Your Taxes on page 12.
Mailing a Payment and Voucher
Do the following when mailing any payment by check or
money order:
• Make it payable to New Mexico Taxation and Revenue
Department.
• Write your New Mexico Business Tax Identication Num-
ber (NMBTIN), GRT-PV, and the ling period on it.
• Mail the voucher with your payment.
Payment Vouchers for TRD-41413
Whether you submit your payment with or without your tax
return, complete GRT-PV, Gross Receipts Tax Payment
Voucher and submit it with your payment.
TRD-41413 Instructions Inst.pg.7 www.tax.newmexico.gov
What To Do Next
Fill in your return using the line instructions that start on this
page. When you nish lling in your TRD-41413, see Before
Filing Your Return on page 13.
Top of Page 1
The top section of TRD-41413, page 1 gathers all your busi-
ness information. Please be sure to ll out all applicable elds.
Incomplete elds may result in processing delays.
New Mexico Business Tax Identication Number
(NMBTIN)
This number was issued to you by the New Mexico Taxation
and Revenue Department and can be located on your Regis-
tration Certicate. Note: This number was previously referred
to as the combined reporting system number or CRS ID.
No New Mexico Business Tax Identication Number?
If you do not have NMBTIN, apply for one using the ACD-
31015, Business Tax Registration Application and Update
Form. DO NOT le a return unless you have a NMBTIN is-
sued by the Department. Filing a return without this number
could result in a lost return or misapplied payment.
Federal Employer Identication Number (FEIN)
This number is issued by the Internal Revenue Service. If
you have a FEIN associated to your business please add
your FEIN here. If you do not have a FEIN leave this eld
blank. One reason you may not have a FEIN number is that
your business is a sole proprietorship.
Social Security Number (SSN)
Clearly enter your name and social security number (SSN)
if your NMBTIN is associated with your SSN.
Business Name
Clearly print the name of the business associated with the
New Mexico Business Tax Identication Number (NMBTIN).
New or Changed Address Check Box
If the mailing address has changed or is a new address
please mark X in this box. This will allow for your address
to be updated in the Department’s system. If you need
to change your address for all of your business accounts
please complete and submit the ACD-31015, Business Tax
Registration Application and Update Form.
Mailing address, City, State, Postal/ Zip Code
Enter your mailing address here. If you have a new or
changed mailing address please select the check box above.
See above for more information.
If you have a foreign address, enter the street address, city
name and postal code in the appropriate line. Also complete
the spaces for the foreign province and/or state and country.
Follow the country’s practice for entering the foreign postal
code, the province or state, and country. Do not abbreviate
the country name. If your address is located within the United
States of America leave these boxes blank.
E-mail address
Enter the e-mail address you would like the Department to
use to contact you if there are any questions about the return
you are submitting.
Phone Number
Enter the phone number you would like the Department to
use to contact you if there are any questions about the return
you are submitting.
Tax Period
These dates should be selected based on your ling status.
Your ling status can be located on your Registration Cer-
ticate received from the Department. The ling frequency
will be monthly, quarterly or semiannually. Use the format
MM/DD/CCYY. The dates should match your ling status.
See table on page 6.
Amended Return
Check the box above only if you are amending over your
original return. Be sure to ll out this return as it should
have been originally led for the specied Tax Period. The
amended return will override all information reported on your
original return. Do not enter only supplemental amounts on
the amended return.
If you fail to check the amended box this will cause process-
ing errors. If your Amended Return does not have the box
checked it will delay posting of the return or it may cause
the return to be rejected.
Important: If your amended return will result in an overpay-
ment on your account, you must submit a RPD-41071, Ap-
plication for Refund. In order for the Department to validate
the overpayment and issue a refund all required documents
must be provided.
COLUMNS A THROUGH H
Column A. Municipality/County Name
On separate lines, enter the name of each municipality
or county where you have a gross receipts tax to report.
Refer to the Gross Receipts and Compensating Tax Rate
Schedule, https://www.tax.newmexico.gov/governments/
gross-receipts-location-code-and-tax-rate-map/.
Eective July 1, 2021, gross receipts are reported using
destination-based sourcing. This means that gross receipts,
with some exceptions, will generally be reported under the
location code where the customer is located. Prior to July
1, 2021, New Mexico gross receipts were reported using
origin-based sourcing rules. This meant that gross receipts
were reported at the location of the business address, with
the exception of construction, real estate sales, utilities, or
tribal agreements. More information can be located under
Location Code and Tax Rate on page 2.
Certain situations or types of receipts require a special nota-
tion in Column A that has no relation to a county, municipality
or other physical location, refer to table T1.
LINE INSTRUCTION
TRD-41413 Instructions Inst.pg.8 www.tax.newmexico.gov
T1. Special Notations
Out-of-State Use when an in state rate does not ap-
ply. See below and table T2 Out-Of-State
Codes for more information.
Column B. Location Code
Enter the Location Code from the current Gross Receipts
and Compensating Tax Rate Schedule, https://www.tax.new-
mexico.gov/governments/gross-receipts-location-code-and-
tax-rate-map/. Make sure that the location code corresponds
with the municipality or county you listed in Column A.
When applicable, use one of the out-of-state special locations
and/or deduction codes listed in table T2.
T2. Out-of-State Codes
88-888 4.875 % If you are reporting for an out-of-
state location for a professional ser-
vice or shipping goods out-of-state.
77-777 4.875 % If you are performing research and
development services outside NM
as a professional service.
Column C. Special Rate Code
Enter the alpha Special Rate Code from table T3. These
codes are account specic. Do not use these codes unless
they apply to your tax situation. These codes alert the De-
partment’s computer system to a special rate, distribution,
or reporting requirement that may apply to your industry or
to the type of deduction being reported.
ØTAP TIP: These special rates codes are granted based
on the information provided to the Department on your
ACD-31015, Business Tax Registration Application and
Updates Form. If you can not see these in TAP and need
them, please submit an updated ACD-31015.
Note: Manufacturers who have entered into a Form RPD-
41377, Manufacturers Agreement to Pay Gross Receipts
Tax on Behalf of a Utility Company for Certain Utility Sales
with a utility company must use the special rate codes listed
in table T4.
Important: A separate row is needed for gross receipts as-
sociated with Special Rate Codes (not the rate listed for the
Municipality/County). Do not combine receipts calculated
under the regular rates from the Gross Receipts and Com-
pensating Tax Rate Schedule.
Example 1 (Column C): Taxpayer has gross receipts in
the Albuquerque to report under the Medical Special Rate
Code "M". The taxpayer will review the Gross Receipts and
Compensating Tax Rate Schedule to locate the Municipal-
ity/County (Albuquerque) and the Location Code (02-100),
these are entered in Column A and Column B of the return.
The taxpayer would enter the "M" code under Column C.
Special Rate. The taxpayer would continue to Column D,
then Column F. In Column F the taxpayer would put the
same amount listed in Column D. In Column G and Column
I that taxpayer would enter Zero as instructed in table T3.
T3. Special Rate Codes
A Local
Economic
Develop-
ment Act
(LEDA)
Only qualifying entities under Sec-
tion 5-10-14 NMSA 1978 use this
special rate code. For more informa-
tion on who qualies for the special
rate code please refer to the Local
Economic Development Act Fund
Section 5-10-14 NMSA 1978.
F Food Retail-
ers
Only food retailers reporting deduct-
ible receipts under Section 7-9-92
NMSA 1978 need to use this special
code. For more information on who
qualies, please see FYI-201. When
using this special code, be sure to
indicate zero in Columns G and I for
the respective line. Note: Do NOT
claim this deduction for federal food
stamp sales paid for with food cards.
Not all food retailers qualify for the
special code “F” deduction.
M Certain
Health Care
Practitioners
Only licensed health care practitio-
ners or an association of health care
practitioners reporting deductions
under Section 7-9-93 NMSA 1978
use this special code. For more
information on who qualies for the
special code “M” deduction, see FYI-
202. When using this special code,
be sure to indicate zero in Columns
G and I for the respective line. Note:
Do not use the special code in Col-
umn B for other receipts reported by
licensed health care practitioners.
Use a separate line for other types
of medical-related deductions. Co-
payment or deductible (7-9-93(B)).
Starting July 1, 2023, and prior to July
1, 2028, receipts from a co-payment
or deductible paid by an insured or
enrollee to a health care practitio-
ner or an association of health care
practitioners for commercial contract
services pursuant to the terms of the
insured's health insurance plan or
enrollee's managed care health plan
may be deducted from gross receipts.
NH Sales by a
Nonprot
hospital
“Nonprot hospital” means a hospital
that has been granted exemption
from federal income tax by the United
States commissioner of internal rev-
enue as an organization described
in Section 501(c)(3) of the Internal
Revenue Code. Rate of 4.875%.
(7-9-41.5)
TRD-41413 Instructions Inst.pg.9 www.tax.newmexico.gov
T4. Manufactures Agreement Special Rate Codes
E Certain Sales of
Electricity to a
Manufacturer
Please refer to FYI-275 for
detailed special reporting re-
quirements for qualied trans-
actions that require the use of
this special code. When using
this special code, be sure to
indicate zero in Columns G
and I for the respective line.
G Certain Sales of
Natural Gas to a
Manufacturer
Please refer to FYI-275 for
detailed special reporting re-
quirements for qualied trans-
actions that require the use of
this special code. When using
this special code, be sure to
indicate zero in Columns G
and I for the respective line.
W Certain Sales of
Water to a Manufac-
turer
Please refer to FYI-275 for
detailed special reporting re-
quirements for qualied trans-
actions that require the use of
this special code. When using
this special code, be sure to
indicate zero in Columns G
and I for the respective line.
O Certain Sales of
Other Utilities to a
Manufacturer
Please refer to FYI-275 for
detailed special reporting re-
quirements for qualied trans-
actions that require the use of
this special code. When using
this special code, be sure to in-
dicate zero in Columns G and
I for the respective line.
Column D. Gross Receipts (excluding Tax)
The amounts in Column D should be the gross receipts
amount excluding the tax associated with those receipts.
This includes taxable gross receipts and deductible gross
receipts. Note: In order to report this correctly you may need
to back the tax out. See Example 2 on this page.
Gross Receipts Including Tax ÷
1.0(insert tax rate without the decimal)
Example 2 (Column D): Taxpayer’s gross receipts including
tax is $342.50 and the tax rate is 8.1875%. The taxpayer
would back out the tax by dividing 342.50 by 1.081875, the
answer is 316.580001... (round this number to the nearest
cent). The gross receipts excluding tax would be $316.58.
This is the amount the taxpayer would put in Column D.
Important: A separate row is needed for gross receipts as-
sociated with special rates or separately reported deductions
(required or optional).
Column E. Deduction Code
When using deduction codes, the gross receipts and deduc-
tion associated with amounts that have deduction codes that
are *required* to be reported will have to be reported on a
separate line. All other deductions can be claimed together
on one line by leaving column E blank and lling in Column
F with the deduction dollar amount, see the fourth line on
Example 3 below. See Example 3 at the bottom of this page.
Required to be reported separately by statute: Deductions
that have a separate reporting requirement (D0) can be lo-
cated on page 10, see on table T5. Deductions Requiring
Separate Reporting.
All other deductions that are available for New Mexico
gross receipts tax that are not required to be separately
reported are reported only in column F as a dollar amount.
For a list of these deductions see T6. Other New Mexi-
co GRT Deductions starting on page 14 or the FYI-105,
Gross Receipts & Compensating Taxes - An Overview.
COLUMN F. Deduction Amount
All deductions are to be reported in this column. Deductions
must be supported by Nontaxable Transaction Certicate
(NTTC), alternative evidence, statute, or regulation.
If you complete this column, Column E must have a deduction
code for special rate codes and deductions required to be
separately reported, see instructions for Column E above.
If you are reporting a special rate code please refer to the
instructions for Column C.
Note: If you are claiming multiple deductions that require
separate reporting (Column E) the associated location
code, gross receipts, and deduction for each will have to be
reported on a separate line. See example 3.
Example 3 (Column E): Taxpayer A has gross receipts tax (GRT) for Santa Fe City and Santa Fe County - Remainder of
County. They have 1 required D0- deduction code and 2 deductions that fall under deductions that are not required to be
separately reported and 1 special rate code applicable to their monthly gross receipts. Taxpayer A will report as follows:
Col. A Col. B Col. C Col. D Col. E Col. F Col. G Col. H Col. I
Muni/County Location
Code
Special
Rate Code
GR (ex-
clude Tax)
Deduction
Code
Deduction
Amount
Taxable
GR
Tax Rate GRT Due
Santa Fe 01-123 M 12,500 12,500 0 0
Santa Fe 01-123 16,000 D0-010 16,000 0 8.1875% 0
Santa Fe 01-123 10,500 10,500 0 8.1875% 0
SF R. of Co. 01-001 31,500 10,000 21,500 6.8750% 1,478.13
TRD-41413 Instructions Inst.pg.10 www.tax.newmexico.gov
Important: Deductions are not the same as business ex-
penses. Do not include business expenses on your Gross
Receipts Tax Return as business expenses are not deduct-
ible or exempt from gross receipts tax.
A taxpayer must maintain in their possession a nontaxable
transaction certicate (NTTC), other acceptable alternative
evidence or documentation for each deduction claimed in
this column. Deductions cannot exceed the gross receipts
reported in Column D for that same location.
For a listing of available deductions, please see FYI-105:
Gross Receipts & Compensating Taxes - An Overview,
available at your local district oce or online at
https://www.tax.newmexico.gov/forms-publications/
REQUIRED DEDUCTION CODES
T5. Deductions Requiring Separate Reporting
D0-001 Uranium Hexauoride (7-9-90) If you sell uranium hexauoride and your receipts are deductible under Section
7-9-90.
D0-002 Manufacturing - Ingredient
(7-9-46(A))
If you sell tangible personal property to a manufacturer who incorporates the
property as an ingredient or component part of a manufactured product and your
receipts are deductible under Section 7-9-46(A).
D0-003 Manufacturing - Consumed
(7-9-46(B))
If you sell tangible personal property that is a manufacturing consumable and
your receipts are deductible under Section 7-9-46(B).
D0-004 Converting Electricity
(7-9-103.1)
If you transmit electricity and provide ancillary services and your receipts are
deductible under Section 7-9-103.1.
D0-005 Electricity Exchange
(7-9-103.2)
If you operate a market or exchange for the sale or trade of electricity and your
receipts are deductible under Section 7-9-103.2.
D0-006 Sale of Ag Implement or Aircraft
50% (7-9-62(A))
If you sell agricultural implements, vehicles or aircraft and your receipts 50% of
can be deducted under Section 7-9-62(A).
D0-007 Sale of Aircraft or Flight Sup-
port (7-9-62(B))
If you sell aircraft, provide ight support and training and your receipts are de-
ductible under Section 7-9-62(B).
D0-008 Aircraft Parts and Maintenance
(7-9-62 (C))
If you sell aircraft parts, provide maintenance services for aircraft and aircraft
parts and your receipts are deductible under Section 7-9-62(C).
D0-009 Commercial/Military Aircraft
(7-9-62.1)
If you sell or provide services for commercial and military aircraft and your receipts
are deductible under Section 7-9-62.1.
D0-010 Medicare
(7-9-77.1(A))
If you provide medical and health care services to Medicare beneciaries and
your receipts are deductible under Section 7-9-77.1(A).
D0-011 TRICARE Program
(7-9-77.1(C))
If you provide medical and health care services as a third-party administrator
for the TRICARE program and your receipts are deductible under Section 7-9-
77.1(C).
D0-012 Indian Health Service
(7-9-77.1 (D))
If you provide medical and health care services to Indian Health Service of the
United States Department of Health and Human Services to covered beneciaries
and your receipts are deductible under Section 7-9-77.1(D).
D0-013 Medicare - Clinical Laboratory
(7-9-77.1(E))
If you are a clinical laboratory and provide medical and health care services
to Medicare beneciaries and your receipts are deductible under Section 7-9-
77.1(E).
D0-014 Medicare - Home Health
(7-9-77.1 (F))
If you are a home health agency and provide medical, other health and pallia-
tive services to Medicare beneciaries and your receipts are deductible under
Section 7-9-77.1(F)
D0-015 Medicare - Dialysis Facility
(7-9-77.1(G))
Prior to July 1, 2032, if you are a dialysis facility and you provide medical and
other health services to Medicare beneciaries and your receipts are deductible
under Section 7-9-77.1(G).
D0-016 Durable Medical Equipment
(7-9-73.3)
If you sell or rent durable medical equipment or medical supplies and your receipts
are deductible under Section 7-9-73.3.
D0-017 Military Transformational Ac-
quisition (7-9-94)
If you perform research and development, test and evaluation services at New
Mexico major range and test facility bases and your receipts are from military
transformational acquisition programs and deductible under Section 7-9-94.
TRD-41413 Instructions Inst.pg.11 www.tax.newmexico.gov
COLUMN G. Taxable Gross Receipts
Column D minus Column F. Note: This amount can never
be less than zero.
COLUMN H. Tax Rate
Enter the rate from the Gross Receipts and Compensating
Tax Rate Schedule or a special tax rate if you entered the
special rate code “NH" for non-prot hospitals.
COLUMN I. Gross Receipts Tax Due
Enter the Gross Receipts Tax Due for each line by multiply-
ing Column G by Column H.
ROW A THROUGH B
ROW A. COLUMN D and COLUMN F.
Row A allows for the subtotal amounts from page 1 of the
return for Column D and Column F.
ROW A. COLUMN I. Enter the total amount of gross
receipts tax due here.
Use this row to provide the subtotal of gross receipts tax due
from the above rows.
ROW B. COLUMN D and COLUMN F.
Row B allows for the subtotal amounts from all return Sched-
ule A’s used in determining your ling tax liability. Please
include the subtotal amounts for Column D and Column F in
the space provided at the bottom of these columns on page 1.
ROW B. COLUMN I. Enter the total amount of gross
receipts tax from all Schedule A pages.
Use this row to provide the subtotal of gross receipts tax due
from all Schedule A’s used to determine your tax liability for
the return you are ling.
LINES 1 THROUGH 8
LINE 1. Total Gross Receipts Tax.
Enter the sum of all Column I, Row A and Row B on Line 1
for the total amount of gross receipts tax due. Remember
to include all of the Column I in your calculation from any
additional Schedule A pages for the reporting period.
LINE 2. Business Related Tax Credits Applied
If you do not have any Business-Credits to apply, skip Line 2.
Business-Related business tax credits applied from Sched-
D0-018 Directed Energy and Satellites
(7-9-115)
If you sell goods and services to the United States Department of Defense
related to directed energy or satellites and your receipts are deductible under
Section 7-9-115.
D0-019 Border Zone Trade-Support
Company (7-9-56.3)
If you are a trade-support company and have receipts from business activities
and operations at the business’ border location and your receipts are deductible
under Section 7-9-56.3.
D0-020 Small Business Saturday
(7-9-116)
If you are a qualied small business and have receipts from the sale at retail of
certain tangible personal property on the rst Saturday after Thanksgiving and
your receipts are deductible under Section 7-9-116.
D0-022 Jet Fuel 40%
(7-9-83)
If you sell jet fuel for use in turboprop or jet engines 40% can be deducted under
Section 7-9-83.
D0-023 Back to School Tax Holiday
(7-9-95)
If you have receipts from retail sales of specied tangible personal property, if
the sale of the property occurs during the period between 12:01 a.m. on the rst
Friday in August and ending at midnight the following Sunday your receipts are
deductible under Section 7-9-95.
D0-024 Dispenser's License Holder
(7-9-119)
The receipts of a dispenser liquor license holder who held the license on June
30, 2021, may be deducted up to $50,000 from the sale of alcoholic beverages
for taxable years 2022 through 2025 as long as the sales of alcoholic beverages
for consumption o premises are less than 50% of total alcoholic beverage
sales.
D0-025 Manufacturing - Equipment
7-9-46(C)
If you sell or lease qualied equipment to a person engaged in the business of
manufacturing or a manufacturing service provider under Section 7-9-46(C). The
investment credit shall not be claimed on the same equipment.
D0-026 Hospice or Nursing Home
(7-9-77.1(B))
If your receipts are for medical and other health and palliative services provided
by hospice or nursing home to Medicare beneciaries and your receipts are
deducted under Section 7-9-77.1(B).
D0-027 Sales of services to manufac-
turers (7-9-46.1)
If your receipts are from selling professional services to a person engaged in
the business of manufacturing and your receipts are deductible under Section
7-9-46.1. The professional service has to be related to the product that the buyer
is in the business of manufacturing.
D0-028 Feminine Hygiene Products
(7-9-120)
If your receipts are from the sale of feminine hygiene products and your receipts
are deductible under Section 7-9-120.
TRD-41413 Instructions Inst.pg.12 www.tax.newmexico.gov
ule CR, line A. Attach Schedule CR. The amount on this line
should not be more than Line 1. For information about these
credits, see the instructions for Schedule CR.
If you are eligible,
do the following:
• C
omplete Schedule CR
.
• From Schedule CR, line A, enter the total amount you
claimed and applied to your tax due one TRD-41413, line
2,
• From Schedule CR, line B, enter the total amount of tax
credit that may be refunded to you, on TRD-41413, line 7.
See instructions for line 7.
• A
ttach Schedule CR (and
any required forms or docu-
mentation to support your claim)
to your TRD-41413
.
LINE 3. Net Tax
Subtract Line 2 from Line 1. If no amount was claimed on
Line 2, carry amount in Line 1 down to Line 3. This amount
cannot be more than Line 1.
LINE 4. Penalty.
If you le late and owe tax, or if you do not pay the tax on or
before the date your return is due, enter penalty here.
Penalty is applied for failure to pay or le on time. Penalty is
calculated at a rate of 2% of Line 4 per month or partial month
(any fraction of a month is a full month) the TRD-41413 or
payment is late, up to 20% of the tax due or a minimum of
$5.00, whichever is greater.
Note: The minimum $5.00 Penalty is also imposed for failure
to le this form even if no tax is due.
LINE 5. Interest
See Example 4. Interest is calculated daily but the rate will be
set at the rate established for individual income tax purposes
by the U.S. Internal Revenue Code (IRC). The IRC rate,
which changes quarterly, is announced by the IRS in the last
month of the previous quarter. The annual and daily interest
rates for each quarter are posted on our website at https://
www.tax.newmexico.gov/individuals/le-your-taxes-overview/
penalty-interest-rates/.
Tax Due X Quarterly Interest X Number of Days Late
= Interest Due
Example 4 (Line 5): Taxpayer’s tax due on Line 3 is $1,000.
The payment due is fteen days late.
To calculate the interest due: multiply $1,000 by the daily
rate of 0.01643856% (the daily interest rate for the 2nd
quarter of 2019). The result is $0.16438356, which is the
interest due for one day. Multiply $0.1643856 by fteen
(the number of days the payment is late). The interest is
$2.465753425. (Round this number to the nearest cent)
Enter the interest due of $2.47 on Line 5.
$1,000 X 0.00016438356 X 15 = $2.465753425
Note: You are not liable for interest if the total interest due
is less than $1.00.
Important: When you pay your principal tax liability, interest
stops accruing. Because it stops accruing, you do not need
to calculate the amount of interest due on your return past
the date you pay the principal tax.
LINE 6. Total Amount Due
Add Lines 3, 4 and 5. A TRD-41413 payment should not be
combined on the same check or money order with any other
tax or fee being paid to the Department. If possible include
your New Mexico Business Tax Identication Number (NMB-
TIN).
Please send your completed Form TRD-41413, Gross Re-
ceipts Tax Return with payment to:
New Mexico Taxation and Revenue Department
P.O. Box 25128
Santa Fe, NM 87504-5128
Important: Continue to Line 7 only if you are claiming refund-
able business-related credits.
Paying Your Taxes
Make your check or money order payable to New Mexico
Taxation and Revenue Department. Mail the GRT-PV with
your payment to:
New Mexico Taxation and Revenue Department
P.O. Box 25128
Santa Fe, NM 87504-5128
Important: Put your NMBTIN and ling period on your check
or money order.
Taxpayer Access Point (TAP): https://tap.state.nm.us
If you le using TAP and you owe tax, you will be given the
option to pay your tax once you are nished ling your return.
You may use a credit card for an online payment. You can
also pay by electronic check, or mail a check or money order
to the Department with a payment voucher. Note: A conve-
nience fee is applied for using a credit card. The State of New
Mexico uses this fee, calculated on the transaction amount,
to pay charges from the credit card companies. There is no
charge for an electronic check.
LINE 7. Refundable Business-Related Tax Credits.
Refundable Business-Related tax credits applied from Sched-
ule CR, line B. DO NOT include business-related tax credit
amounts applied to your tax liability on Line 2. Attach Sched-
ule CR and required supporting documentation specied on
Schedule CR to your TRD-41413, Gross Receipts Tax Return.
LINE 8. Overpayment
Subtract Line 7 from Line 6, enter total overpayment/refund-
able credit here.
Important: Any overpayment or refund requests must be ac-
TRD-41413 Instructions Inst.pg13 www.tax.newmexico.gov
companied by a completed RPD-41071, Application for Tax
Refund and any required additional documentation. Providing
this information will decrease the time it takes to review and
process your refund request.
FUEL ONLY- This box replaces the reporting requirement for
information return form RPD-41296, Report on Sales or Use
of Fuel Specially Prepared and Sold for Use in Turboprop or
Jet-Type Engines.
• Enter the total amount of gross receipts tax attributable
to the sale of fuel specially prepared and sold for use in
turbo-prop or jet-type engine.
Before Filing Your Paper Return
Now that you have completed your TRD-41413:
1. Check the gures and your arithmetic on your TRD-41413
and on all your attachments. Make sure these are original,
ocial TRD-41413 form and Schedules.
2. If you created a working TRD-41413, use blue or black ink
to carefully transfer your gures onto the clean TRD-41413
you plan to submit.
3. Sign and date your TRD-41413.
4. If your return shows tax due on Line 6, complete the GRT-
PV payment voucher.
5. Assemble your return as shown for most ecient process-
ing. If there is a tax due, place your payment and voucher
at the front of the return.
6. Make a copy of your original return and attachments for
your records, and keep it in a safe place in case you need
to refer to it later. If someone prepares your return for you,
get a copy for your records.
Important: Do not staple or tape your payment to the pay-
ment voucher.
REFUNDS
Refunds
If your account has an overpayment and you are due a
refund or you are claiming a refundable business-related
tax credit you must submit Form RPD-41071, Application
for Tax Refund and all required supporting documentation.
Information Required to Claim a Refund
According to Section 7-1-26 NMSA 1978, the following in-
formation is required to claim a refund:
• Taxpayer's name, address, and identication number
• Type of tax for which the refund is claimed, the credit or
rebate denied, or the property levied upon
• Sum of money or other property claimed
• Period(s) for which the overpayment was made
• Brief statement of the facts and law on which the claim
is based, referred to as the basis for refund, and docu-
mentation to support and substantiate the taxpayer's
basis for the refund.
• If applicable, a copy of an amended return for each tax
period for which the refund is claimed.
See Form RPD-41071, Application for Tax Refund for
more information.
INTEREST AND PENALTIES
Interest
Interest accrues on tax that is not paid on or before the due
date of your return.
Important: Interest is a charge for the use of money and by
law it cannot be waived.
When you pay your principal tax liability, penalty and interest
stop accruing.
Negligence Penalty for Late Filing or Late Payment
If you le late and owe tax, or if you do not pay your tax when
due, you receive a penalty of 2% of the tax due for each
month or part of a month you do not le the return or you do
not pay the tax, up to a maximum of 20%.
This penalty applies when your failure to timely le or pay is
due to negligence or disregard of the rules and regulations,
but without intent to defraud.
Tax Fraud
A person is guilty of tax fraud if the person:
• Falsies any return, statement, or other document;
• Willfully assists, procures, advises, or counsels the ling
of a false return, statement, or document;
• Files any return electronically, knowing the information
on the return is not true and correct as to every material
matter; or
• Removes, conceals, or releases or aids in the removal,
concealment, or release of any property on which levy is
authorized by the Department.
Whoever commits tax fraud may be found guilty of a petty
misdemeanor, misdemeanor, fourth degree felony, third de-
gree felony, or second degree felony. Additional information
can be located under Section 7-1-73 NMSA 1978.
Returned Check Penalty
A check that is not paid by a nancial institution does not
constitute payment. A penalty of $20 is assessed for a bad
check in addition to other penalties that may apply to a late
payment.
TRD-41413 Instructions Inst.pg14 www.tax.newmexico.gov
YOUR RIGHTS UNDER THE TAX LAW
Your Rights
To help avoid tax problems, keep accurate tax records and
stay current with tax law changes. Information in these instruc-
tions and other Department publications help you do both.
While you can resolve most tax problems informally, it is
important to understand you must exercise certain rights
provided to you under law within specic time frames. If
the Department makes an adjustment to your return, the
Departments sends you a notice explaining the adjustment
and the procedures to use if you disagree.
Useful Publications
Publication FYI-402, Taxpayer Remedies and FYI-406,
Your Rights Under the Tax Law are available at www.tax.
newmexico.gov. At the top, click FORMS & PUBLICATIONS,
then select FYIs from the Publications folder.
Refunds
If the Department denies your claim for refund in whole or
in part, you may le a protest with the Department within 90
days of either mailing or service of the denial, or you may
le a lawsuit with the Santa Fe District Court.
If the Department requests additional relevant documentation
from you, the claim is not complete until the documentation
is received within the specied time period. The date the
complete claim is submitted will determine when the 180 days
begin. If you do not provide the additional requested relevant
documentation, the claim for refund remains incomplete and
will not be processed.
OTHER NEW MEXICO GRT DEDUCTIONS
T6. Other New Mexico GRT Deductions
Statute
Reference
Short Title Summary
7-9-47 Tangible personal prop-
erty or license for resale
Receipts from sales of tangible personal property or licenses may be deducted
if the sale is made to a person who delivers a nontaxable transaction certicate
(NTTC) or alternative evidence to the seller.
7-9-48 Service for resale Receipts from selling a service for resale may be deducted from if the sale is
made to a person who delivers a NTTC or alternative evidence to the seller.
7-9-49 Tangible personal
property and licenses for
leasing
Receipts from selling tangible personal property and licenses may be deducted if
the sale is made to a person who delivers a NTTC or alternative evidence to the
seller. Does not apply to furniture or appliances, the receipts from the rental or
lease; coin-operated machines; or manufactured homes.
7-9-50 Lease for subsequent
lease
Receipts from leasing tangible personal property or licenses may be deducted
from gross receipts if the lease is made to a lessee who delivers a NTTC or al-
ternative evidence to the lessor .Does not apply to furniture or appliances, the re-
ceipts from the rental or lease; coin-operated machines; or manufactured homes.
7-9-51 Construction material Receipts from selling construction material may be deducted if the sale is made to
a person engaged in the construction business who delivers a NTTC or alterna-
tive evidence to the seller.
7-9-52 Construction and related
services
Receipts from selling a construction service or a construction related service may
be deducted if the sale is made to a person engaged in the construction business
who delivers a NTTC or alternative evidence to the person performing the con-
struction service or a construction related service.
7-9-52.1 Lease of construction
equipment
Receipts from leasing construction equipment may be deducted if the construc-
tion equipment is leased to a person engaged in the construction business who
delivers a NTTC or alternative evidence to the person leasing the construction
equipment.
7-9-53 Sale or lease of real
property
Receipts from the sale or lease of real property and from the lease of a manufac-
tured home.
7-9-54 Sales to governmental
agencies
Deductions from receipts from selling tangible personal property or from selling
licenses to use digital goods for the purpose of loaning those digital goods to the
public, to the United States or to New Mexico or a governmental unit, subdivision,
agency, department or instrumentality thereof, Indian tribe, nation or pueblo or a
governmental unit, subdivision, agency, department or instrumentality thereof for
use on Indian reservations or pueblo grants.
7-9-54.1 Sale of aerospace ser-
vices to certain organiza-
tions
Receipts from performing or selling an aerospace service for resale may be de-
ducted from gross receipts if the sale is made to a buyer who delivers a NTTC or
alternative evidence.
TRD-41413 Instructions Inst.pg15 www.tax.newmexico.gov
7-9-54.2 Spaceport operations Receipts from launching, operating or recovering space vehicles or payloads in
New Mexico, preparing a payload in New Mexico, operating a spaceport in New
Mexico, receipts from the provision of research, development, testing and evalu-
ation services for the United States air force operationally responsive space pro-
gram may be deducted.
7-9-54.3 Wind and solar equip-
ment to governments
Receipts from selling wind generation equipment or solar generation equipment
to a government for the purpose of installing a wind or solar electric generation
facility may be deducted so long as not included in energy tax credit claim.
7-9-55 Transaction in interstate
commerce
Receipts from transactions in interstate commerce may be deducted from gross
receipts to the extent that the imposition of the gross receipts tax would be un-
lawful under the United States constitution; Receipts from transmitting messages
or conversations by radio receipts, from the sale of radio or television broadcast
time under certain circumstances may be deducted.
7-9-56 Intrastate transportation
and services interstate
commerce
Receipts from transporting persons or property from one point to another in this
state; receipts from handling, storage, drayage or packing of property or any other
accessorial services on property, receipts from providing telephone or telegraph
services in this state that will be used by other persons in providing telephone or
telegraph services to the nal user may be deducted.
7-9-56.1 Certain telecommunica-
tion and internet services
Receipts from providing leased telephone lines, telecommunications services,
internet services, internet access services or computer programming that will be
used by other persons in providing internet access and related services to the -
nal user may be deducted from gross receipts if the sale is made to a person who
is subject to the gross receipts tax or the interstate telecommunications gross
receipts tax.
7-9-56.2 Hosting world wide web
sites
Receipts from hosting world wide web sites may be deducted from gross receipts.
For purposes of this section, "hosting" means storing information on computers
attached to the internet.
7-9-57 Services to an out-of-
state buyer
Receipts from performing a service may be deducted if the sale of the service is
made to an out-of-state buyer who delivers to the seller either a NTTC, alternative
evidence, or other evidence acceptable to the secretary unless the buyer of the
service or any of the buyer's employees or agents makes initial use of the product
of the service in New Mexico or takes delivery of the product of the service in New
Mexico.
7-9-57.2 Sale of software devel-
opment services
The receipts of an eligible software development company from the sale of soft-
ware development services that are performed in a qualied area may be de-
ducted.
7-9-58 Agriculture-Feed and
certain fertilizers
Receipts from selling feed for livestock (including the baling wire or twine used
to contain the feed), sh raised for human consumption, poultry or for animals
raised for their hides or pelts, seeds, roots, bulbs, plants, soil conditioners, fertiliz-
ers, insecticides, germicides, insects used to control populations of other insects,
fungicides or weedicides or water for irrigation to persons engaged in the busi-
ness of farming or ranching and receipts of auctioneers from selling livestock or
other agricultural products at auction (7-9-58). Requirement: farmer or rancher
statement.
7-9-59 Receipts for certain agri-
culture production
Receipts from warehousing grain or other agricultural products and receipts from
threshing, cleaning, growing, cultivating or harvesting agricultural products in-
cluding the ginning of cotton, testing or transporting milk for the producer or non-
prot marketing association from the farm to a milk processing or dairy product
manufacturing plant or processing for growers, producers or nonprot marketing
associations of agricultural products raised for food and ber, including livestock.
7-9-60 Sales to certain 501(c)
(3) organizations
Receipts from selling tangible personal property to 501(c)(3) organizations may
be deducted if the sale is made to an organization that delivers a NTTC or alter-
native evidence to the seller. Does not apply to receipts from selling construction
material, excluding tangible personal property.
TRD-41413 Instructions Inst.pg16 www.tax.newmexico.gov
7-9-61.1 Certain loan receipts Receipts from charges made in connection with the origination, making or as-
sumption of a loan or from charges made for handling loan payments may be
deducted.
7-9-61.2 Sales to state-chartered
credit unions
Receipts from selling tangible personal property to credit unions chartered under
the provisions of the Credit Union Act are deductible to the same extent that re-
ceipts from the sale of tangible personal property to federal credit unions may be
deducted.
7-9-63 Publication sales Receipts from publishing newspapers or magazines, except from selling advertis-
ing space, may be deducted; Receipts from selling magazines at retail may not
be deducted.
7-9-64 Newspaper sales Receipts from selling newspapers, except from selling advertising space may be
deducted.
7-9-65 Chemicals and reagents Receipts from selling chemicals or reagents to any mining, milling or oil company
for use in processing ores or oil in a mill, smelter or renery or in acidizing oil
wells, and receipts from selling chemicals or reagents in lots in excess of eigh-
teen tons to any hard-rock mining or milling company for use in any combination
of extracting, leaching, milling, smelting, rening or processing ore at a mine site,
may be deducted from gross receipts. Receipts from selling explosives, blasting
powder or dynamite may not be deducted from gross receipts.
7-9-66 Commissions for sale
of Tangible Personal
Property
Receipts derived from commissions on sales of tangible personal property which
are not subject to the gross receipts tax receipts of the owner of a dealer store
derived from commissions received for performing the service of selling from the
owner's dealer store a principal's tangible personal property may be deducted.
7-9-66.1 Certain real estate com-
missions
Receipts from real estate commissions on that portion of the transaction subject
to gross receipts tax pursuant to Subsection A of Section 7-9-53 NMSA 1978 may
be deducted with supporting documents.
7-9-67 Refunds; uncollectible
debts
Refunds and allowances made to buyers or amounts written o the books as an
uncollectible debt under certain circumstances.
7-9-68 Warranty obligations Receipts of a dealer from furnishing goods or services to the purchaser of tan-
gible personal property to fulll a warranty obligation of the manufacturer of the
property may be deducted.
7-9-69 Administrative and ac-
counting services
Receipts of a business entity for administrative, managerial, accounting and cus-
tomer services performed by it for an aliate upon a nonprot or cost basis and
receipts of a business entity from an aliate for the joint use or sharing of oce
machines and facilities upon a nonprot or cost basis may be deducted.
7-9-70 Rent or lease of vehicles
used in interstate com-
merce
Receipts from the rental or leasing of vehicles used in the transportation of pas-
sengers or property for hire in interstate commerce under the regulations or au-
thorization of any agency of the United States may be deducted.
7-9-71 Trade-in allowance That portion of the receipts of a seller that is represented by a trade-in of tangible
personal property of the same type being sold, except for the receipts represent-
ed by a trade-in of a manufactured home, may be deducted.
7-9-73 Sale of prosthetic de-
vices
Receipts from selling prosthetic devices may be deducted if the sale is made to
a person who is licensed to practice medicine, osteopathic medicine, dentistry,
podiatry, optometry, chiropractic or professional nursing and who delivers a NTTC
or alternative evidence to the seller.
7-9-73.1 Hospitals licenced by
NMDOH
60% of the receipts of hospitals licensed by the department of health may be
deducted; provided that this deduction may be applied only to the taxable gross
receipts remaining after all other appropriate deductions have been taken, 60% of
the receipts of a hospital licensed by the department of health may be deducted.
7-9-73.2 Prescription drugs;
oxygen
Receipts from the sale of prescription drugs and oxygen and oxygen services
provided by a licensed medicare durable medical equipment provider and can-
nabis products that are sold in accordance with the Lynn and Erin Compassionate
Use Act may be deducted.
TRD-41413 Instructions Inst.pg17 www.tax.newmexico.gov
7-9-74 Sale of property used
in the manufacture of
jewelry
Receipts from selling tangible personal property may be deducted if the sale is
made to a person who states in writing that he will use the property so purchased
in manufacturing jewelry.
7-9-75 Services performed di-
rectly on product manu-
factured
Receipts from selling the service of combining or processing components or ma-
terials may be deducted if the sale is made to a person engaged in the business
of manufacturing who delivers a NTTC or alternative evidence to the seller.
7-9-76 Travel agents' commis-
sions paid by certain
entities
Receipts of travel agents derived from commissions paid by maritime transporta-
tion companies and interstate airlines, railroads and passenger buses for book-
ing, referral, reservation or ticket services may be deducted.
7-9-76.1 Resale of certain manu-
factured homes
Receipts from the resale of a manufactured home may be deducted from gross
if the sale is made of a manufactured home that was subject to the gross re-
ceipts, compensating or motor vehicle excise tax upon its initial sale or use in
New Mexico.
7-9-76.2 Lease or License of cer-
tain lms and tapes
Receipts from the leasing or licensing of theatrical and television lms and tapes
to a person engaged in the business of providing public or commercial entertain-
ment from which gross receipts are derived may be deducted.
7-9-85 Certain Section 501(c)
fundraisers
Receipts from not more than two fundraising events annually conducted by an
organization that is exempt from the federal income tax as an organization de-
scribed in Section 501(c), other than an organization described in Section 501(c)
(3), of the United States Internal Revenue Code of 1986, as amended may be
deducted.
7-9-87 Lottery retailer receipts Receipts of a lottery game retailer from selling lottery tickets pursuant to the New
Mexico Lottery Act [Chapter 6, Article 24 NMSA 1978] may be deducted.
7-9-89 Sales to certain ac-
credited diplomats and
missions
Receipts from selling or leasing property to, or from performing services for, an
accredited foreign mission or an accredited member of a foreign mission may be
deducted when a treaty in force to which the United States is a party requires
forbearance of tax when the legal incidence is upon the buyer or when the tax is
customarily passed on to the buyer.
7-9-97 Certain purchases by or
on behalf of the state
Receipts from the sale of property or services purchased by or on behalf of the
state from funds obtained from the forfeiture of nancial assurance pursuant to
the New Mexico Mining Act [Chapter 69, Article 36 NMSA 1978] or the forfeiture
of nancial responsibility pursuant to the Water Quality Act [Chapter 74, Article 6
NMSA 1978] may be deducted.
7-9-99 Construction services for
new hospital
Receipts from selling an engineering, architectural or construction service used
in the new facility construction of a sole community provider hospital [qualifying
hospital] that is located in a federally designated health professional shortage
area may be deducted if the sale of the engineering, architectural or construction
service is made to a foundation or a nonprot organization under certain circum-
stances.
7-9-100 Construction equipment
or materials for new
hospital
Receipts from selling construction equipment or construction materials used in
the new facility construction of a sole community provider hospital [qualifying hos-
pital] that is located in a federally designated health professional shortage area
may be deducted if the sale of the construction equipment or construction materi-
als is made to a foundation or a nonprot organization.
7-9-101 Equipment for electric
transmission or storage
facilities
Receipts from selling equipment to the New Mexico renewable energy transmis-
sion authority or an agent or lessee of the authority may be deducted if the equip-
ment is installed as part of an electric transmission facility or an interconnected
storage facility acquired by the authority pursuant to the New Mexico Renewable
Energy Transmission Authority Act.
7-9-103 Services for Electric
transmission and storage
facilities
Receipts from providing services to the New Mexico renewable energy transmis-
sion authority or an agent or lessee of the authority for the planning, installation,
repair, maintenance or operation of an electric transmission facility or an inter-
connected storage facility acquired by the authority pursuant to the New Mexico
Renewable Energy Transmission Authority Act.
TRD-41413 Instructions Inst.pg18 www.tax.newmexico.gov
7-9-104 Nonathletic special event
at qualifying location
Prior to July 1, 2027, receipts received from admissions to a nonathletic special
event held at a venue that is located on the campus of a post-secondary educa-
tional institution within fty miles of the New Mexico border and that accommo-
dates at least ten thousand persons may be deducted.
7-9-107 Professional boxing,
wrestling, martial arts
Receipts from producing or staging a professional boxing, wrestling or martial
arts contest that occurs in New Mexico, including receipts from ticket sales and
broadcasting, may be deducted.
7-9-108 Mutual funds, hedge
funds or REIT services
Receipts from fees received for performing management or investment advisory
services for a mutual fund, hedge fund or real estate investment trust may be
deducted.
7-9-109 Cattle Veterinary Medical
Services
Receipts from sales of veterinary medical services, medicine or medical supplies
used in the medical treatment of cattle may be deducted if the sale is made to a
person who states in writing that the person is regularly engaged in the business
of ranching or farming, including dairy farming, in New Mexico or if the sale is
made to a veterinarian who holds a valid license pursuant to the Veterinary Prac-
tice Act and who is providing veterinary medical services, medicine or medical
supplies in the treatment of cattle owned by that person.
7-9-110.1 Locomotive Engine Fuel Receipts from the sale of fuel to a common carrier to be loaded or used in a loco-
motive engine may be deducted.
7-9-111 Hearing, vision aids and
related services
Receipts that are not exempt from gross receipts taxation and are not deductible
pursuant to another provision of the Gross Receipts and Compensating Tax Act
that are from the sale of vision aids or hearing aids or related services may be
deducted.
7-9-112 Solar Energy System
sale or installation
Receipts from the sale and installation of solar energy systems may be deducted.
For further information see the FYI-105, Gross Receipts & Compensating Taxes
- An Overview.
7-9-117 Marketplace Seller A marketplace seller may deduct receipts for sales, leases and licenses of tan-
gible personal property, sales of licenses and sales of services or licenses for use
of real property that are collected and paid by a marketplace provider.
TRD-41413 Instructions Inst.pg19 www.tax.newmexico.gov
Most tax transactions happen without problems. Sometimes, thought,
troubles arise through misunderstanding, mathematical error, missed
deadlines, lost papers, high volume of transactions and many other
situations. Changes in the law may make earlier information outdated.
Over the years the Legislature and the Department have created ways
to handle diculties according to the provisions of the state tax code.
Following are some of your rights as outlined in Sections 7-1-4.1 through
7-1-4.3 NMSA 1978:
• The right to available public information and prompt and courteous
tax assistance;
• The right to representation and advice by counsel or other qualied
representatives at any time during your interactions with the Depart-
ment according to provisions of Section 7-1-24 NMSA 1978, or with
the Administrative Hearings Oce in accordance with the provisions
of the Administrative Hearings Oce Act;
• The right to have audits, inspections of records and meetings con-
ducted at a reasonable time and place according to Section 7-1-11
NMSA 1978;
• The right to have the Department conduct its audits in a timely and
ecient manner and be entitled to the correct calculation of interest
as provided in the Tax Administration Act under Section 7-1-67 and
7-1-68 NMSA 1978;
• The right to simple, non-technical information explaining procedures,
remedies and rights during audit, protest , appeals and collection pro-
ceedings under the Tax Administration Act;
• The right to receive an explanation of audit results and the basis for
audits, assessments or denials of refunds that identify tax, interest or
penalty due;
• The right to seek review through formal or informal proceedings of
ndings or unfavorable decisions arising from determinations during
audit or protest procedures according to Section 7-1-24 NMSA 1978
and the Administrative Hearings Oce Act;
• The right to have your tax information kept condential unless other-
wise specied by law in Sections 7-1-8 through 7-1-8.11 NMSA 1978;
• The right to an abatement of an assessment of taxes incorrectly, er-
roneously or illegally made (Section 7-1-28 NMSA 1978) and a right to
seek a compromise of an asserted tax liability. When the Secretary of
Taxation and Revenue in good faith doubts that you owe us what we
claim you owe, you also have the right to seek a compromise if one
exists in your particular case (Section 7-1-20 NMSA 1978);
• The right to clear information of the consequences if a tax assessment
is not paid, secured, protested or otherwise provided for according to
Section 7-1-16 NMSA 1978. If you become a delinquent taxpayer,
upon notice of delinquency you have the right to timely notice of col-
lection actions that require sale or seizure of your property under the
Tax Administration Act, and
• The right to apply to pay your tax obligations by installment payment
agreements according to the provisions of Section 7-1-21 NMSA
1978.
Condentiality Provisions:
Statutes protecting the privacy of your taxes are strict and are outlined
in Sections 7-1-8 through 7-1-8.11 NMSA 1978. Section 7-1-8.2 NMSA
1978 limits requiring the Department to answer questions about whether
a taxpayer is registered to do business in New Mexico or is registered for
other tax programs. It does not allow employees to say whether you have
led a return. Employees may discuss your account only with you or your
authorized representative. A hearing ocer’s written ruling on questions
of evidence or procedure pursuant to the Administrative Hearings Oce
Act are in the public domain. The name and identication number of the
taxpayer requesting the ruling are not public record. Public record includes
the monthly gasoline tax reports of numbers of gallons of gasoline and
ethanol-blended fuels received and deducted, and the tax paid by each
ler or taxpayer pays. Identities of rack operators, importers, blenders,
suppliers or distributors and the number of gallons of gasoline and other
fuels are public record. The Department may reveal to the Gaming Control
Board the tax returns of license applicants and their aliates.
Audit Provisions:
The Department must provide you with written, dated notice that an audit
is about to begin on a specic date, and the notice must tell you which tax
programs and reporting periods will be covered. We must issue a second
notice, which states any outstanding records or books of account requested
and not yet received, between 60 and 180 days after the audit begins.
If you do not produce the records within 90 days, the Department can
issue an assessment of tax on the basis of the information as it stands.
If you need additional time, you must submit a specic request in writing.
Interest on outstanding liabilities accrues if the Department does not is-
sue an assessment within 180 days of the notice of outstanding records
or books, or within 90 days after time has expired under your request for
additional time; however, you are entitled to an abatement of interest for
the period of time after you have complied with Department requests and
the Department has not acted on the audit.
Administrative Hearing Procedures:
A hearing ocer may not engage or participate in any way in the enforce-
ment or formulation of general tax policy other than to conduct hearings.
You may request the Chief Hearing Ocer of the Administrative Hear-
ings Oce determine if a hearing ocer has engaged or participated in
the enforcement or formulation of tax policy and if the hearing ocer’s
activities have aected his or her impartiality. The Chief Hearing Ocer
may designate another hearing ocer for the matter. Hearing ocers
may not communicate unilaterally about a matter you have protested
while that matter is still pending. The chief hearing ocer may appoint
another hearing ocer if that occurs. You may request a written ruling on
any contested question of evidence in matters in which you have led a
pending written protest. You also may request that two or more protests
on related issues be combined and heard jointly, and the hearing ocer
shall grant the request unless it creates an unreasonable burden on the
Department.
Credit Claims:
The Department has 120 days from the ling date to approve or deny
a statutory tax credit. If it does not act, the credit is approved. For more
information see Section 7-1-29.2 NMSA 1978.
Refund Osets:
The Secretary decides whether a refund of tax due you may be oset
against your other tax liabilities, and you will receive notice that the refund
will be made accordingly. You are entitled to interest until the tax liability
is credited with the refund amount. Please see the paragraph above on
“Audit Provisions” for interest due to you if the Department does not oset
a refund or credit against your other tax liabilities within the prescribed
time. The Department may make a direct refund of overpaid taxes to the
taxpayer without requiring the taxpayer to le a refund claim. The Depart-
ment does not have to pay interest on credits or refunds if it applies the
amount to a tax interception program, to an estimated payment, or to
oset prior liabilities of the taxpayer.
Awarding of Costs and Fees:
If you prevail in an administrative or court proceeding brought by you or
against you after July 1, 2003, under the Tax Administration Act, you may
be entitled to a judgment or a settlement for reasonable administrative
costs connected to the action.
Penalty:
The Department may not assess penalty against you if you fail to pay
tax when due because of a mistake of law made in good faith and on
reasonable grounds. If the Secretary determines that it is unfair to hold a
spouse or former spouse liable for payment of unpaid taxes, the Secretary
may decline to take action against the spouse or former spouse of the
person who actually owes the tax. In extreme cases of delinquency under
Section 7-1-53 NMSA 1978 the Department may enjoin a taxpayer from
continuing in business after a hearing and until the delinquency is cleared.
New Mexico Taxpayer Bill of Rights
TRD-41413 Instructions Inst.pg.20 www.tax.newmexico.gov
GRT - Filer's Kit 5 www.tax.newmexico.gov
TRD-41413
Rev. 07/01/2023
*30300200*
New Mexico Taxation and Revenue Department
GROSS RECEIPTS TAX RETURN
Signature of taxpayer or authorized agent Print Name Title Date
I declare that I have examined this return including any accompanying schedules and statements, and to the best of my knowledge and belief, it is true,
correct and complete.
Column A Column B Column C Column D Column E Column F Column G Column H Column I
Municipality/
County Name
Location
Code
Special Rate
Code
Gross Receipts
(excluding Tax)
Deduction
Code
Deduction
Amount
Taxable
Gross
Receipts
Tax Rate
Gross Receipts
Tax Due
Enter the total amount of gross receipts (excluding tax) here:
A. Enter the total amount of gross
receipts tax due here:
+
If Schedule A pages are attached, enter total of columns D
and I: :
B. Enter the total amount of gross re-
ceipts tax from all Schedule A pages:
+
1. Total Gross Receipts Tax. (Add line A and B, enter amount here) .................................... 1.
=
2. Business-Related tax credits applied, from Schedule CR, line A. Attach Sched-
ule CR. (This line cannot be more than line 1) .................................................................... 2.
-
3. Net Tax. (Subtract line 2 from line 1, enter amount here) ...................................................... 3.
=
4. Penalty. ....................................................................................................................... 4.
+
5. Interest. ....................................................................................................................... 5.
+
6. Total Amount Due. (Add lines 3, 4, and 5, enter amount here) .......................................... 6.
=
7. Refundable business-related tax credits applied, from Schedule CR, line B. At-
tach Schedule CR. ...................................................................................................... 7.
-
8. Overpayment. Attach RPD-41071 (Subtract line 6 from line 7, enter amount here) ............ 8.
=
Fuel
Only
Total amount of taxable gross receipts attributable to the sale of fuel specially prepared and sold for use in
turboprop or jet-type engine. (This line replaces RPD-41296, which has been retired)
New Mexico Business Tax Identication Number (NMBTIN)
Federal Employer Identication Number (FEIN) Social Security Number (SSN)
Business Name (Print)
q If the address is new or changed, mark this box. If there are any additional changes to your NMBTIN
please complete and send in ACD-31015, Business Tax Registration Application and Update Form.
Mailing Address (Number and street)
City State Postal/ZIP Code
If foreign address, enter country Foreign Province or state
E-mail address Phone Number
Tax Period
Beginning (MM/DD/CCYY) Ending (MM/DD/CCYY)
Amended Return
q Amended Return
Check the box above only if you are amending over your original return. Be
sure to ll out this return as it should have been originally led for the specied
Tax Period. The amended return will override all information reported on your
original return. Reason for amending, see instructions for more information.
IMPORTANT: If your amended return will result in an overpayment or refund
due, you must attach RPD-41071, Application For Refund and supporting
documentation to justify your refund request. Incomplete requests can result in
a refund delay, request for information, or denial.
Reason for amending:
This report can be led online at https://tap.state.nm.us OR
Mail to: Taxation and Revenue Department,
P.O. Box 25128, Santa Fe, NM 87504-5128
GRT - Filer's Kit 6 www.tax.newmexico.gov
TRD-41413
Rev. 07/01/2023
*30310200*
New Mexico Taxation and Revenue Department
GROSS RECEIPTS TAX
Schedule A
Column A Column B Column C Column D Column E Column F Column G Column H Column I
Municipality/
County Name
Location
Code
Special Rate
Code
Gross Receipts
(excluding Tax)
Deduction
Code
Deduction
Amount
Taxable
Gross
Receipts
Tax Rate
Gross Receipts
Tax Due
Enter the total amount of gross receipts (excluding tax) here:
Enter the total amount of gross
receipts tax due here:
Use this page if additional space is needed to report gross receipts from multiple locations. Attach this page to the
Form TRD-41413.
Page ______ of ______
New Mexico Business Tax Identication Number - NMBTIN (Print)
Tax Period
Beginning (MM/DD/CCYY) Ending (MM/DD/CCYY)
Do not submit a photocopy of these forms to the Department. If additional space is needed, please obtain an original form from your local district of-
ce, consider ling an electronic return through the Department's online ling system the taxpayer access point (TAP) or download the form from our
website at www.tax.newmexico.gov.
GRT - Filer's Kit 7 www.tax.newmexico.gov
TRD-41413
Rev. 07/01/2023
*30300200*
New Mexico Taxation and Revenue Department
GROSS RECEIPTS TAX RETURN
Signature of taxpayer or authorized agent Print Name Title Date
I declare that I have examined this return including any accompanying schedules and statements, and to the best of my knowledge and belief, it is true,
correct and complete.
Column A Column B Column C Column D Column E Column F Column G Column H Column I
Municipality/
County Name
Location
Code
Special Rate
Code
Gross Receipts
(excluding Tax)
Deduction
Code
Deduction
Amount
Taxable
Gross
Receipts
Tax Rate
Gross Receipts
Tax Due
Enter the total amount of gross receipts (excluding tax) here:
A. Enter the total amount of gross
receipts tax due here:
+
If Schedule A pages are attached, enter total of columns D
and I: :
B. Enter the total amount of gross re-
ceipts tax from all Schedule A pages:
+
1. Total Gross Receipts Tax. (Add line A and B, enter amount here) .................................... 1.
=
2. Business-Related tax credits applied, from Schedule CR, line A. Attach Sched-
ule CR. (This line cannot be more than line 1) .................................................................... 2.
-
3. Net Tax. (Subtract line 2 from line 1, enter amount here) ...................................................... 3.
=
4. Penalty. ....................................................................................................................... 4.
+
5. Interest. ....................................................................................................................... 5.
+
6. Total Amount Due. (Add lines 3, 4, and 5, enter amount here) .......................................... 6.
=
7. Refundable business-related tax credits applied, from Schedule CR, line B. At-
tach Schedule CR. ...................................................................................................... 7.
-
8. Overpayment. Attach RPD-41071 (Subtract line 6 from line 7, enter amount here) ............ 8.
=
Fuel
Only
Total amount of taxable gross receipts attributable to the sale of fuel specially prepared and sold for use in
turboprop or jet-type engine. (This line replaces RPD-41296, which has been retired)
New Mexico Business Tax Identication Number (NMBTIN)
Federal Employer Identication Number (FEIN) Social Security Number (SSN)
Business Name (Print)
q If the address is new or changed, mark this box. If there are any additional changes to your NMBTIN
please complete and send in ACD-31015, Business Tax Registration Application and Update Form.
Mailing Address (Number and street)
City State Postal/ZIP Code
If foreign address, enter country Foreign Province or state
E-mail address Phone Number
Tax Period
Beginning (MM/DD/CCYY) Ending (MM/DD/CCYY)
Amended Return
q Amended Return
Check the box above only if you are amending over your original return. Be
sure to ll out this return as it should have been originally led for the specied
Tax Period. The amended return will override all information reported on your
original return. Reason for amending, see instructions for more information.
IMPORTANT: If your amended return will result in an overpayment or refund
due, you must attach RPD-41071, Application For Refund and supporting
documentation to justify your refund request. Incomplete requests can result in
a refund delay, request for information, or denial.
Reason for amending:
This report can be led online at https://tap.state.nm.us OR
Mail to: Taxation and Revenue Department,
P.O. Box 25128, Santa Fe, NM 87504-5128
GRT - Filer's Kit 8 www.tax.newmexico.gov
TRD-41413
Rev. 07/01/2023
*30310200*
New Mexico Taxation and Revenue Department
GROSS RECEIPTS TAX
Schedule A
Column A Column B Column C Column D Column E Column F Column G Column H Column I
Municipality/
County Name
Location
Code
Special Rate
Code
Gross Receipts
(excluding Tax)
Deduction
Code
Deduction
Amount
Taxable
Gross
Receipts
Tax Rate
Gross Receipts
Tax Due
Enter the total amount of gross receipts (excluding tax) here:
Enter the total amount of gross
receipts tax due here:
Use this page if additional space is needed to report gross receipts from multiple locations. Attach this page to the
Form TRD-41413.
Page ______ of ______
New Mexico Business Tax Identication Number - NMBTIN (Print)
Tax Period
Beginning (MM/DD/CCYY) Ending (MM/DD/CCYY)
Do not submit a photocopy of these forms to the Department. If additional space is needed, please obtain an original form from your local district of-
ce, consider ling an electronic return through the Department's online ling system the taxpayer access point (TAP) or download the form from our
website at www.tax.newmexico.gov.
GRT - Filer's Kit 9 www.tax.newmexico.gov
TRD-41413
Rev. 07/01/2023
*30300200*
New Mexico Taxation and Revenue Department
GROSS RECEIPTS TAX RETURN
Signature of taxpayer or authorized agent Print Name Title Date
I declare that I have examined this return including any accompanying schedules and statements, and to the best of my knowledge and belief, it is true,
correct and complete.
Column A Column B Column C Column D Column E Column F Column G Column H Column I
Municipality/
County Name
Location
Code
Special Rate
Code
Gross Receipts
(excluding Tax)
Deduction
Code
Deduction
Amount
Taxable
Gross
Receipts
Tax Rate
Gross Receipts
Tax Due
Enter the total amount of gross receipts (excluding tax) here:
A. Enter the total amount of gross
receipts tax due here:
+
If Schedule A pages are attached, enter total of columns D
and I: :
B. Enter the total amount of gross re-
ceipts tax from all Schedule A pages:
+
1. Total Gross Receipts Tax. (Add line A and B, enter amount here) .................................... 1.
=
2. Business-Related tax credits applied, from Schedule CR, line A. Attach Sched-
ule CR. (This line cannot be more than line 1) .................................................................... 2.
-
3. Net Tax. (Subtract line 2 from line 1, enter amount here) ...................................................... 3.
=
4. Penalty. ....................................................................................................................... 4.
+
5. Interest. ....................................................................................................................... 5.
+
6. Total Amount Due. (Add lines 3, 4, and 5, enter amount here) .......................................... 6.
=
7. Refundable business-related tax credits applied, from Schedule CR, line B. At-
tach Schedule CR. ...................................................................................................... 7.
-
8. Overpayment. Attach RPD-41071 (Subtract line 6 from line 7, enter amount here) ............ 8.
=
Fuel
Only
Total amount of taxable gross receipts attributable to the sale of fuel specially prepared and sold for use in
turboprop or jet-type engine. (This line replaces RPD-41296, which has been retired)
New Mexico Business Tax Identication Number (NMBTIN)
Federal Employer Identication Number (FEIN) Social Security Number (SSN)
Business Name (Print)
q If the address is new or changed, mark this box. If there are any additional changes to your NMBTIN
please complete and send in ACD-31015, Business Tax Registration Application and Update Form.
Mailing Address (Number and street)
City State Postal/ZIP Code
If foreign address, enter country Foreign Province or state
E-mail address Phone Number
Tax Period
Beginning (MM/DD/CCYY) Ending (MM/DD/CCYY)
Amended Return
q Amended Return
Check the box above only if you are amending over your original return. Be
sure to ll out this return as it should have been originally led for the specied
Tax Period. The amended return will override all information reported on your
original return. Reason for amending, see instructions for more information.
IMPORTANT: If your amended return will result in an overpayment or refund
due, you must attach RPD-41071, Application For Refund and supporting
documentation to justify your refund request. Incomplete requests can result in
a refund delay, request for information, or denial.
Reason for amending:
This report can be led online at https://tap.state.nm.us OR
Mail to: Taxation and Revenue Department,
P.O. Box 25128, Santa Fe, NM 87504-5128
GRT - Filer's Kit 10 www.tax.newmexico.gov
TRD-41413
Rev. 07/01/2023
*30310200*
New Mexico Taxation and Revenue Department
GROSS RECEIPTS TAX
Schedule A
Column A Column B Column C Column D Column E Column F Column G Column H Column I
Municipality/
County Name
Location
Code
Special Rate
Code
Gross Receipts
(excluding Tax)
Deduction
Code
Deduction
Amount
Taxable
Gross
Receipts
Tax Rate
Gross Receipts
Tax Due
Enter the total amount of gross receipts (excluding tax) here:
Enter the total amount of gross
receipts tax due here:
Use this page if additional space is needed to report gross receipts from multiple locations. Attach this page to the
Form TRD-41413.
Page ______ of ______
New Mexico Business Tax Identication Number - NMBTIN (Print)
Tax Period
Beginning (MM/DD/CCYY) Ending (MM/DD/CCYY)
Do not submit a photocopy of these forms to the Department. If additional space is needed, please obtain an original form from your local district of-
ce, consider ling an electronic return through the Department's online ling system the taxpayer access point (TAP) or download the form from our
website at www.tax.newmexico.gov.
GRT - Filer's Kit 11 www.tax.newmexico.gov
TRD-41413
Rev. 07/01/2023
*30300200*
New Mexico Taxation and Revenue Department
GROSS RECEIPTS TAX RETURN
Signature of taxpayer or authorized agent Print Name Title Date
I declare that I have examined this return including any accompanying schedules and statements, and to the best of my knowledge and belief, it is true,
correct and complete.
Column A Column B Column C Column D Column E Column F Column G Column H Column I
Municipality/
County Name
Location
Code
Special Rate
Code
Gross Receipts
(excluding Tax)
Deduction
Code
Deduction
Amount
Taxable
Gross
Receipts
Tax Rate
Gross Receipts
Tax Due
Enter the total amount of gross receipts (excluding tax) here:
A. Enter the total amount of gross
receipts tax due here:
+
If Schedule A pages are attached, enter total of columns D
and I: :
B. Enter the total amount of gross re-
ceipts tax from all Schedule A pages:
+
1. Total Gross Receipts Tax. (Add line A and B, enter amount here) .................................... 1.
=
2. Business-Related tax credits applied, from Schedule CR, line A. Attach Sched-
ule CR. (This line cannot be more than line 1) .................................................................... 2.
-
3. Net Tax. (Subtract line 2 from line 1, enter amount here) ...................................................... 3.
=
4. Penalty. ....................................................................................................................... 4.
+
5. Interest. ....................................................................................................................... 5.
+
6. Total Amount Due. (Add lines 3, 4, and 5, enter amount here) .......................................... 6.
=
7. Refundable business-related tax credits applied, from Schedule CR, line B. At-
tach Schedule CR. ...................................................................................................... 7.
-
8. Overpayment. Attach RPD-41071 (Subtract line 6 from line 7, enter amount here) ............ 8.
=
Fuel
Only
Total amount of taxable gross receipts attributable to the sale of fuel specially prepared and sold for use in
turboprop or jet-type engine. (This line replaces RPD-41296, which has been retired)
New Mexico Business Tax Identication Number (NMBTIN)
Federal Employer Identication Number (FEIN) Social Security Number (SSN)
Business Name (Print)
q If the address is new or changed, mark this box. If there are any additional changes to your NMBTIN
please complete and send in ACD-31015, Business Tax Registration Application and Update Form.
Mailing Address (Number and street)
City State Postal/ZIP Code
If foreign address, enter country Foreign Province or state
E-mail address Phone Number
Tax Period
Beginning (MM/DD/CCYY) Ending (MM/DD/CCYY)
Amended Return
q Amended Return
Check the box above only if you are amending over your original return. Be
sure to ll out this return as it should have been originally led for the specied
Tax Period. The amended return will override all information reported on your
original return. Reason for amending, see instructions for more information.
IMPORTANT: If your amended return will result in an overpayment or refund
due, you must attach RPD-41071, Application For Refund and supporting
documentation to justify your refund request. Incomplete requests can result in
a refund delay, request for information, or denial.
Reason for amending:
This report can be led online at https://tap.state.nm.us OR
Mail to: Taxation and Revenue Department,
P.O. Box 25128, Santa Fe, NM 87504-5128
GRT - Filer's Kit 12 www.tax.newmexico.gov
TRD-41413
Rev. 07/01/2023
*30310200*
New Mexico Taxation and Revenue Department
GROSS RECEIPTS TAX
Schedule A
Column A Column B Column C Column D Column E Column F Column G Column H Column I
Municipality/
County Name
Location
Code
Special Rate
Code
Gross Receipts
(excluding Tax)
Deduction
Code
Deduction
Amount
Taxable
Gross
Receipts
Tax Rate
Gross Receipts
Tax Due
Enter the total amount of gross receipts (excluding tax) here:
Enter the total amount of gross
receipts tax due here:
Use this page if additional space is needed to report gross receipts from multiple locations. Attach this page to the
Form TRD-41413.
Page ______ of ______
New Mexico Business Tax Identication Number - NMBTIN (Print)
Tax Period
Beginning (MM/DD/CCYY) Ending (MM/DD/CCYY)
Do not submit a photocopy of these forms to the Department. If additional space is needed, please obtain an original form from your local district of-
ce, consider ling an electronic return through the Department's online ling system the taxpayer access point (TAP) or download the form from our
website at www.tax.newmexico.gov.
GRT - Filer's Kit 13 www.tax.newmexico.gov
TRD-41413
Rev. 07/01/2023
*30300200*
New Mexico Taxation and Revenue Department
GROSS RECEIPTS TAX RETURN
Signature of taxpayer or authorized agent Print Name Title Date
I declare that I have examined this return including any accompanying schedules and statements, and to the best of my knowledge and belief, it is true,
correct and complete.
Column A Column B Column C Column D Column E Column F Column G Column H Column I
Municipality/
County Name
Location
Code
Special Rate
Code
Gross Receipts
(excluding Tax)
Deduction
Code
Deduction
Amount
Taxable
Gross
Receipts
Tax Rate
Gross Receipts
Tax Due
Enter the total amount of gross receipts (excluding tax) here:
A. Enter the total amount of gross
receipts tax due here:
+
If Schedule A pages are attached, enter total of columns D
and I: :
B. Enter the total amount of gross re-
ceipts tax from all Schedule A pages:
+
1. Total Gross Receipts Tax. (Add line A and B, enter amount here) .................................... 1.
=
2. Business-Related tax credits applied, from Schedule CR, line A. Attach Sched-
ule CR. (This line cannot be more than line 1) .................................................................... 2.
-
3. Net Tax. (Subtract line 2 from line 1, enter amount here) ...................................................... 3.
=
4. Penalty. ....................................................................................................................... 4.
+
5. Interest. ....................................................................................................................... 5.
+
6. Total Amount Due. (Add lines 3, 4, and 5, enter amount here) .......................................... 6.
=
7. Refundable business-related tax credits applied, from Schedule CR, line B. At-
tach Schedule CR. ...................................................................................................... 7.
-
8. Overpayment. Attach RPD-41071 (Subtract line 6 from line 7, enter amount here) ............ 8.
=
Fuel
Only
Total amount of taxable gross receipts attributable to the sale of fuel specially prepared and sold for use in
turboprop or jet-type engine. (This line replaces RPD-41296, which has been retired)
New Mexico Business Tax Identication Number (NMBTIN)
Federal Employer Identication Number (FEIN) Social Security Number (SSN)
Business Name (Print)
q If the address is new or changed, mark this box. If there are any additional changes to your NMBTIN
please complete and send in ACD-31015, Business Tax Registration Application and Update Form.
Mailing Address (Number and street)
City State Postal/ZIP Code
If foreign address, enter country Foreign Province or state
E-mail address Phone Number
Tax Period
Beginning (MM/DD/CCYY) Ending (MM/DD/CCYY)
Amended Return
q Amended Return
Check the box above only if you are amending over your original return. Be
sure to ll out this return as it should have been originally led for the specied
Tax Period. The amended return will override all information reported on your
original return. Reason for amending, see instructions for more information.
IMPORTANT: If your amended return will result in an overpayment or refund
due, you must attach RPD-41071, Application For Refund and supporting
documentation to justify your refund request. Incomplete requests can result in
a refund delay, request for information, or denial.
Reason for amending:
This report can be led online at https://tap.state.nm.us OR
Mail to: Taxation and Revenue Department,
P.O. Box 25128, Santa Fe, NM 87504-5128
GRT - Filer's Kit 14 www.tax.newmexico.gov
TRD-41413
Rev. 07/01/2023
*30310200*
New Mexico Taxation and Revenue Department
GROSS RECEIPTS TAX
Schedule A
Column A Column B Column C Column D Column E Column F Column G Column H Column I
Municipality/
County Name
Location
Code
Special Rate
Code
Gross Receipts
(excluding Tax)
Deduction
Code
Deduction
Amount
Taxable
Gross
Receipts
Tax Rate
Gross Receipts
Tax Due
Enter the total amount of gross receipts (excluding tax) here:
Enter the total amount of gross
receipts tax due here:
Use this page if additional space is needed to report gross receipts from multiple locations. Attach this page to the
Form TRD-41413.
Page ______ of ______
New Mexico Business Tax Identication Number - NMBTIN (Print)
Tax Period
Beginning (MM/DD/CCYY) Ending (MM/DD/CCYY)
Do not submit a photocopy of these forms to the Department. If additional space is needed, please obtain an original form from your local district of-
ce, consider ling an electronic return through the Department's online ling system the taxpayer access point (TAP) or download the form from our
website at www.tax.newmexico.gov.
GRT - Filer's Kit 15 www.tax.newmexico.gov
TRD-41413
Rev. 07/01/2023
*30300200*
New Mexico Taxation and Revenue Department
GROSS RECEIPTS TAX RETURN
Signature of taxpayer or authorized agent Print Name Title Date
I declare that I have examined this return including any accompanying schedules and statements, and to the best of my knowledge and belief, it is true,
correct and complete.
Column A Column B Column C Column D Column E Column F Column G Column H Column I
Municipality/
County Name
Location
Code
Special Rate
Code
Gross Receipts
(excluding Tax)
Deduction
Code
Deduction
Amount
Taxable
Gross
Receipts
Tax Rate
Gross Receipts
Tax Due
Enter the total amount of gross receipts (excluding tax) here:
A. Enter the total amount of gross
receipts tax due here:
+
If Schedule A pages are attached, enter total of columns D
and I: :
B. Enter the total amount of gross re-
ceipts tax from all Schedule A pages:
+
1. Total Gross Receipts Tax. (Add line A and B, enter amount here) .................................... 1.
=
2. Business-Related tax credits applied, from Schedule CR, line A. Attach Sched-
ule CR. (This line cannot be more than line 1) .................................................................... 2.
-
3. Net Tax. (Subtract line 2 from line 1, enter amount here) ...................................................... 3.
=
4. Penalty. ....................................................................................................................... 4.
+
5. Interest. ....................................................................................................................... 5.
+
6. Total Amount Due. (Add lines 3, 4, and 5, enter amount here) .......................................... 6.
=
7. Refundable business-related tax credits applied, from Schedule CR, line B. At-
tach Schedule CR. ...................................................................................................... 7.
-
8. Overpayment. Attach RPD-41071 (Subtract line 6 from line 7, enter amount here) ............ 8.
=
Fuel
Only
Total amount of taxable gross receipts attributable to the sale of fuel specially prepared and sold for use in
turboprop or jet-type engine. (This line replaces RPD-41296, which has been retired)
New Mexico Business Tax Identication Number (NMBTIN)
Federal Employer Identication Number (FEIN) Social Security Number (SSN)
Business Name (Print)
q If the address is new or changed, mark this box. If there are any additional changes to your NMBTIN
please complete and send in ACD-31015, Business Tax Registration Application and Update Form.
Mailing Address (Number and street)
City State Postal/ZIP Code
If foreign address, enter country Foreign Province or state
E-mail address Phone Number
Tax Period
Beginning (MM/DD/CCYY) Ending (MM/DD/CCYY)
Amended Return
q Amended Return
Check the box above only if you are amending over your original return. Be
sure to ll out this return as it should have been originally led for the specied
Tax Period. The amended return will override all information reported on your
original return. Reason for amending, see instructions for more information.
IMPORTANT: If your amended return will result in an overpayment or refund
due, you must attach RPD-41071, Application For Refund and supporting
documentation to justify your refund request. Incomplete requests can result in
a refund delay, request for information, or denial.
Reason for amending:
This report can be led online at https://tap.state.nm.us OR
Mail to: Taxation and Revenue Department,
P.O. Box 25128, Santa Fe, NM 87504-5128
GRT - Filer's Kit 16 www.tax.newmexico.gov
TRD-41413
Rev. 07/01/2023
*30310200*
New Mexico Taxation and Revenue Department
GROSS RECEIPTS TAX
Schedule A
Column A Column B Column C Column D Column E Column F Column G Column H Column I
Municipality/
County Name
Location
Code
Special Rate
Code
Gross Receipts
(excluding Tax)
Deduction
Code
Deduction
Amount
Taxable
Gross
Receipts
Tax Rate
Gross Receipts
Tax Due
Enter the total amount of gross receipts (excluding tax) here:
Enter the total amount of gross
receipts tax due here:
Use this page if additional space is needed to report gross receipts from multiple locations. Attach this page to the
Form TRD-41413.
Page ______ of ______
New Mexico Business Tax Identication Number - NMBTIN (Print)
Tax Period
Beginning (MM/DD/CCYY) Ending (MM/DD/CCYY)
Do not submit a photocopy of these forms to the Department. If additional space is needed, please obtain an original form from your local district of-
ce, consider ling an electronic return through the Department's online ling system the taxpayer access point (TAP) or download the form from our
website at www.tax.newmexico.gov.
GRT - Filer's Kit 17 www.tax.newmexico.gov
TRD-41413
Rev. 07/01/2023
*30320200*
Credit Type Code Credit Name and Attachments Required to Claim Credit
Non-Refundable (claim credits in column C only)
A01 Aordable housing tax credit. Attach RPD-41301 and MFA investment vouchers.
A04 Advanced energy tax credit. Attach RPD-41334 and approval letter. (GRT excluding local options) Repealed July 1, 2023
A06 Alternative energy product manufacturers tax credit. Attach RPD-41331. (GRT excluding local options)
B03 Biodiesel blending facility tax credit. Attach RPD-41321.
H01 High-wage Jobs tax credit. Attach RPD-41290. (GRT excluding local options)
I01 Investment tax credit. Attach RPD-41212.
L02 Laboratory partnership with small business tax credit. Attach RPD-41325. (GRT excluding local options)
R01 Rural job tax credit. Attach RPD-41243. (GRT excluding local options)
T03 Technology readiness gross receipts tax credit. Attach TRD-41407. (GRT excluding local options)
U01 Unpaid Doctor Services Credit. Attach RPD-41323.
Refundable (apply credit amount to tax due in column C and amount to refund in column D)
H01 High-wage Jobs tax credit. RPD-41290. (GRT excluding local options)
I01 Investment tax credit. Attach RPD-41212.
T02 Technology jobs and research and development (additional) tax credit. Attach RPD-41386.
A. TOTAL applied to tax liability due.........................................
Enter the sum of column C. Also enter this amount on TRD-41413, page 1, line 2.
If you are claiming more that 20 credits, include the amounts from your Supplemental Schedule CR.
B. TOTAL portion of tax credits to refund (credit type H01, I01, and T02)................................................
Enter the sum of column D. Also enter this amount on TRD-41413, page 1, line 7.
If claiming more than 20 credits, include all refundable amounts of credit type H01, I01, and T02 from your Supplemental Schedule CR.
Column A Column B Column C Column D
Credit Type
Code
Credit Approval Number Amount of Credit
Applied to Tax Due
Amount of Credit
to Refund
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
15.
16.
17.
18.
19.
20.
New Mexico Business Tax Identication Number- NMBTIN
Use this schedule to claim the business-related tax credits listed on this form that you may take against New Mexico gross receipts tax. If applicable, you
may also claim the refundable portion of approved tax credits using this schedule. On your TRD-41413, Gross Receipts Tax Return, line 2, enter the total
tax credits you claimed on line A of this schedule to apply to tax due. On TRD-41413, line 3, enter the total refundable part of the tax credits claimed on
line B of this schedule. Be sure to attach the appropriate backup documentation to support each tax credit. When claiming these credits, you must attach
Schedule CR to your TRD-41413. To calculate the amount you may claim for any tax year, refer to the claim form for the credit, or if no claim form, refer to
the instructions. For a complete description of the credits, see the TRD-41413 instructions and FYI-106, Claiming Business-Related Tax Credits
for Individuals and Businesses.
Important: Fill out columns A-D, rows 1-20 if applicable. Incomplete claim forms may result in denial of the credit. You must use the table below, substitute schedules or
tables are not allowed.
Business Name (Print)
New Mexico Taxation and Revenue Department
GROSS RECEIPTS TAX
BUSINESS-RELATED TAX CREDIT
Schedule CR
GRT - Filer's Kit 18 www.tax.newmexico.gov
TRD-41413
Rev. 07/01/2023
*30330200*
If you are claiming more than twenty tax credits on your TRD-41413, Gross Receipts Return, use this Supplemental Schedule CR. Claim the rst
twenty on Schedule CR and then claim the twenty rst and any additional credits on a Supplemental Schedule CR. The credit type codes and names are
listed on Schedule CR.
If you need more space, use multiple Supplemental Schedules CRs.
You must attach Schedule CR and all Supplemental Schedules CRs to your TRD-41413.
If they are not attached, the Department denies any additional tax credit claims.
Column A Column B Column C Column D
Credit Type
Code
Credit Approval Number Amount of Credit
Applied to Tax Due
Amount of Credit
to Refund
21.
22.
23.
24.
25.
26.
27.
28.
29.
30.
31.
32.
33.
34.
35.
36.
37.
38.
39.
40.
41.
42.
43.
44.
45.
Total applied on this sheet ..............................................................
Enter the sum of column C. Include this amount on Schedule CR, line A.
Portion of tax credits to refund (credit type H01, I01, and T02)........................................................................
Enter the sum of column D. Include this amount on Schedule CR, line B.
New Mexico Taxation and Revenue Department
GROSS RECEIPTS TAX
BUSINESS-RELATED TAX CREDIT
Supplemental Schedule CR
New Mexico Business Tax Identication Number- NMBTIN
Business Name (Print)
GRT - Filer's Kit 19 www.tax.newmexico.gov
,
GRT-PV Gross Receipts Tax Payment Voucher
AMOUNT ENCLOSED
.
Make your check or money order payable to:
New Mexico Taxation and Revenue Department
Using your own envelope,
mail payment and voucher to:
New Mexico Taxation and Revenue Department
P.O. Box 25128, Santa Fe, NM 87504-5128
Filing Period End Date:
,
.
mm/dd/ccyy
,
BUSINESS NAME
NMBTIN SSN FEIN
ADDRESS CITY, STATE, ZIP
Filing Frequency: o Monthly o Quarterly o Semiannually p Other:
(CUT ON THE DOTTED LINE)
Please cut on the dotted line to detach the voucher and then submit it with your payment to the Department.
MAIL GRT-PV and payment to:
New Mexico Taxation and Revenue Department
PO Box 25128
Santa Fe, NM 87504-5128
New Mexico Taxation and Revenue Department
GRT-PV Gross Receipts Tax Payment Voucher
You may submit a payment with the payment voucher below or pay gross receipts taxes online at no charge by electronic check. You can
pay online through Taxpayer Access Point (TAP). Go to https://tap.state.nm.us and under PAYMENTS, click Make a Payment, and then
Business. The electronic check authorizes the Department to debit your checking account in the amount and on the date you specify.
You may also use a credit card for your online payment. A convenience fee is applied for using a credit card. The State of New Mexico
uses this fee, calculated on the transaction amount, to pay charges from the credit card companies.
SUBMIT ONLY A HIGH-QUALITY PRINTED, ORIGINAL FORM AND FOLLOW THESE INSTRUCTIONS. With the high-speed scanners
the Department uses when processing payment vouchers, a quality form helps ensure accuracy. Do not use a photocopy of the voucher.
Because the scanners can read only one page size to process vouchers, it is important to cut on the dotted line only. When printing
the voucher from the Department website or a software product, prevent resizing by setting the printer’s page scaling function to None.
IMPORTANT: ALWAYS INCLUDE YOUR PAYMENT WITH THE PAYMENT VOUCHER.
NOTE: When you provide a check as payment, you authorize us to use information from your check to make a one-time electronic fund
transfer from your account. When we use information from your check to make an electronic fund transfer, funds may be withdrawn from
your account as soon as the same day you make your payment.
q
Are you using the correct form? This form is for a taxpayer who wants to make a payment for their gross
receipts tax return.
q
Did you indicate the correct ling period for which you are making the payment?
q
Are name(s) and address complete, correct, and legible?
q
Is the New Mexico Business Tax Identication Number (NMBTIN)?
q
Are the Social Security Number (SSN), and Federal Employer Identication Number (FEIN) legible?
q
Did you write the NMBTIN on your, GRT-PV and correct ling period on your check or money order?
q
Is your check or money order signed and is your payment in the envelope with the voucher?
q
Did you mail your GRT-PV and payment to the address below?
Checklist for Filling Out and Mailing the Payment Voucher
This is NOT a tax return. You will need to submit TRD-41413, Gross Receipts
Tax Return even if you are ling a return for zero receipts for the ling period.
GRT - Filer's Kit 20 www.tax.newmexico.gov
GRT - Filer's Kit 21 www.tax.newmexico.gov
.
.
,
GRT-PV Gross Receipts Tax Payment Voucher
AMOUNT ENCLOSED
Make your check or money order payable to:
New Mexico Taxation and Revenue Department
Using your own envelope,
mail payment and voucher to:
New Mexico Taxation and Revenue Department
P.O. Box 25128, Santa Fe, NM 87504-5128
Filing Period End Date:
,
mm/dd/ccyy
,
BUSINESS NAME
NMBTIN SSN FEIN
ADDRESS CITY, STATE, ZIP
Filing Frequency: o Monthly o Quarterly o Semiannually p Other:
,
GRT-PV Gross Receipts Tax Payment Voucher
AMOUNT ENCLOSED
.
Make your check or money order payable to:
New Mexico Taxation and Revenue Department
Using your own envelope,
mail payment and voucher to:
New Mexico Taxation and Revenue Department
P.O. Box 25128, Santa Fe, NM 87504-5128
Filing Period End Date:
,
.
mm/dd/ccyy
,
BUSINESS NAME
NMBTIN SSN FEIN
ADDRESS CITY, STATE, ZIP
Filing Frequency: o Monthly o Quarterly o Semiannually p Other:
,
GRT-PV Gross Receipts Tax Payment Voucher
AMOUNT ENCLOSED
.
Make your check or money order payable to:
New Mexico Taxation and Revenue Department
Using your own envelope,
mail payment and voucher to:
New Mexico Taxation and Revenue Department
P.O. Box 25128, Santa Fe, NM 87504-5128
Filing Period End Date:
,
.
mm/dd/ccyy
,
BUSINESS NAME
NMBTIN SSN FEIN
ADDRESS CITY, STATE, ZIP
Filing Frequency: o Monthly o Quarterly o Semiannually p Other:
This is NOT a tax return. You will need to submit TRD-41413, Gross Receipts
Tax Return even if you are ling a return for zero receipts for the ling period.
This is NOT a tax return. You will need to submit TRD-41413, Gross Receipts
Tax Return even if you are ling a return for zero receipts for the ling period.
This is NOT a tax return. You will need to submit TRD-41413, Gross Receipts
Tax Return even if you are ling a return for zero receipts for the ling period.
GRT - Filer's Kit 22 www.tax.newmexico.gov
GRT - Filer's Kit 23 www.tax.newmexico.gov
.
.
,
GRT-PV Gross Receipts Tax Payment Voucher
AMOUNT ENCLOSED
Make your check or money order payable to:
New Mexico Taxation and Revenue Department
Using your own envelope,
mail payment and voucher to:
New Mexico Taxation and Revenue Department
P.O. Box 25128, Santa Fe, NM 87504-5128
Filing Period End Date:
,
mm/dd/ccyy
,
BUSINESS NAME
NMBTIN SSN FEIN
ADDRESS CITY, STATE, ZIP
Filing Frequency: o Monthly o Quarterly o Semiannually p Other:
,
GRT-PV Gross Receipts Tax Payment Voucher
AMOUNT ENCLOSED
.
Make your check or money order payable to:
New Mexico Taxation and Revenue Department
Using your own envelope,
mail payment and voucher to:
New Mexico Taxation and Revenue Department
P.O. Box 25128, Santa Fe, NM 87504-5128
Filing Period End Date:
,
.
mm/dd/ccyy
,
BUSINESS NAME
NMBTIN SSN FEIN
ADDRESS CITY, STATE, ZIP
Filing Frequency: o Monthly o Quarterly o Semiannually p Other:
,
GRT-PV Gross Receipts Tax Payment Voucher
AMOUNT ENCLOSED
.
Make your check or money order payable to:
New Mexico Taxation and Revenue Department
Using your own envelope,
mail payment and voucher to:
New Mexico Taxation and Revenue Department
P.O. Box 25128, Santa Fe, NM 87504-5128
Filing Period End Date:
,
.
mm/dd/ccyy
,
BUSINESS NAME
NMBTIN SSN FEIN
ADDRESS CITY, STATE, ZIP
Filing Frequency: o Monthly o Quarterly o Semiannually p Other:
This is NOT a tax return. You will need to submit TRD-41413, Gross Receipts
Tax Return even if you are ling a return for zero receipts for the ling period.
This is NOT a tax return. You will need to submit TRD-41413, Gross Receipts
Tax Return even if you are ling a return for zero receipts for the ling period.
This is NOT a tax return. You will need to submit TRD-41413, Gross Receipts
Tax Return even if you are ling a return for zero receipts for the ling period.
GRT - Filer's Kit 24 www.tax.newmexico.gov
GRT - Filer's Kit 25 www.tax.newmexico.gov
ACD-31015
Rev. 12/08/2022
1
NMBTIN: 0 - - 00- Date Issued:
New Mexico Taxation and Revenue Department
BUSINESS TAX REGISTRATION
Application and Update Form
Section I: Complete all applicable elds, see instructions on page 5 through 7
Please print legibly or type the information on this application.
1. Business Name 2. Please Check One:
o New Registration o Registration Update
3. DBA 4. FEIN, SSN, or ITIN
5. Telephone Number- Business
( )
6. For updates, summarize the changes being requested:
______________________________________________
______________________________________________
______________________________________________
______________________________________________
7. Business E-mail Address
8. Type Of Ownership: (check one)
o Corporation o Estate o General Partnership o Government o Indian Tribe
o Individual o Limited Partnership o Limited Liability Company (LLC)
o Non-Prot Organization Exempt: o501(c)(3) or o501(c)(4) o S Corporation o Trust
9. Mailing Address
City
State Zip Code
County
10. Physical Address
City
State Zip Code
County
11. Change the business registration status for: (Check All That Apply)
o Cannabis Excise Tax o Compensating Tax o Corporate Income and Franchise Tax
o Governmental Gross Receipts Tax o Gross Receipts Tax
o Interstate Telecommunication Gross Receipts Tax o Leased Vehicle Gross Receipts Tax and Surcharge
oNon-wage Withholding Tax o Wage Withholding Tax o Weight Distance Tax o Workers’ Compensation Fee
o Please mail the Gross Receipts Tax, GRT Filer’s Kit to the mailing address provided on # 9.
Note: Any other forms/instructions are available online or by request only, please see instructions for details.
12a. Date business activity started or is anticipated to start in New Mexico:
Month
Day Year
b. Change the business status to: (Check One)
o Active o Closed Eective Date (MM/DD/CCYY):
13. Select Business Tax Filing Status:
o Monthly o Quarterly o Seasonal* o Semiannual o Special Event* o Temporary* o Casual
*If Seasonal/Special Event/Temporary, indicate month(s) in which you will le. (MM/DD/CCYY):
14. Please answer all question:
a. Will the business have 3 or more employees?
o Yes o No
b. Is the business a construction contractor?
o Yes o No
c. Will the business be required to obtain Workers’ Compensation Insurance within 12 months?
o Yes o No
Eective Start Date (MM/DD/CCYY):
GRT - Filer's Kit 26 www.tax.newmexico.gov
ACD-31015
Rev. 12/08/2022
2
15. List Owners, Partners, Corporate Ocers, Association Members, Shareholders, Managers, Ocers, General
Partners, and Proprietors and indicate if you wish to add or delete.
(Attach separate sheet(s) if necessary)
o Add o Delete
First Name Last Name
Social Security Number (SSN or ITIN) Title
Mailing Address (Number and Street) Phone Number
City, State, and Zip Code Email Address
o Add o Delete
First Name Last Name
Social Security Number (SSN or ITIN) Title
Mailing Address (Number and Street) Phone Number
City, State, and Zip Code Email Address
o Add o Delete
First Name Last Name
Social Security Number (SSN or ITIN) Title
Mailing Address (Number and Street) Phone Number
City, State, and Zip Code Email Address
o Add o Delete
First Name Last Name
Social Security Number (SSN or ITIN) Title
Mailing Address (Number and Street) Phone Number
City, State, and Zip Code Email Address
New Mexico Taxation and Revenue Department
BUSINESS TAX REGISTRATION
Application and Update Form
GRT - Filer's Kit 27 www.tax.newmexico.gov
ACD-31015
Rev. 12/08/2022
3
16. Method of accounting
oCash
oAccrual
17. Please check all that apply:
a. Does the business have a physical presence in New Mexico?
o o
b. Is the business a marketplace provider? o o
c. Is the business a marketplace seller? o o
18. Provide the business NAICS code(s). NAICS codes can be found on your federal return or at www.naics.com.
_______________________________________________________
o Add o Delete o Change
Also give a brief description of nature of business:
19. I declare that the information reported on this form and any attached supplement(s) are true and correct:
Print Name Signature Title Date
Section II: Complete this section if you answered question 13 as a monthly, quarterly, or semi-annual ler.
20. Liquor License Type/Number
o Add o Delete o Change
21. Secretary of State Business ID
Number
o Add o Delete o Change
22. Contractor’s License Number
o Add o Delete o Change
Special Tax Programs:
23. Will business sell Gasoline? Note: Bond may be required. 23.
o o
If yes, is business: o Distributor o Indian Tribal o Rack Operator
o Retailer o Wholesaler
24. Will business sell Special Fuels?
Note: Bond may be required. 24. o o
If yes, is business: o Supplier o Wholesaler o Rack Operator
o Retailer
25. Will business sell Cigarettes?
25. o o
If yes, is business: o Distributor o Manufacturer o Retailer
o Wholesaler
26. Will business sell Tobacco Products?
26. o o
If yes, is business: o Distributor o Manufacturer o Retailer
o Wholesaler
27. Will business be a Water Producer?
27. o o
If yes, Type of Water System:
28. Will business be involved in Gaming Activities? 28. o o
If yes, is business: o Bingo and Rae o Distributor o Gaming Operator
o Manufacturer
29. Will business sell Liquor?
29. o o
If yes, if business: o Direct Shipper o Manufacturer o Retailer
o Wholesaler
30. Will business sell Prepaid Wireless Communication, Landline, or Wireless Services?
30. o o
If yes, E-911 registration is required.
Natural Resources:
31. Will business engage in Severing Natural Resources?
31. o o
32. Will business engage in Processing Natural Resources? 32. o o
Oil and Gas:
33. Will business be a Natural Gas Processor?
33. o o
34. Will business be an Oil and Gas Taxes Filer? 34. o o
35. Will business be a Master Operator (Equipment tax)? 35. o o
New Mexico Taxation and Revenue Department
BUSINESS TAX REGISTRATION
Application and Update Form
Yes No
Yes No
GRT - Filer's Kit 28 www.tax.newmexico.gov
ACD-31015
Rev. 12/08/2022
4
New Mexico Taxation and Revenue Department
BUSINESS TAX REGISTRATION
Application and Update Form
36. If applicable, provide former
owner’s:
NMBTIN:
Business Name:
37. Are you operating any other
business(es) in New Mexico?
o Yes
o No
If yes, provide:
NMBTIN.
Business Name:
38. Primary type of business in NM
(Check all that apply)
39. Is the business a Government Entity?
o Yes o No
40. Is the business a Government Hospital?
o Yes o No
41. Is the business a Non-Prot Hospital?
o Yes o No
42. Is the business a Retail Food Store?
o Yes o No
43. Is the business a Health Care Practitioner who will deduct receipts under
Section 7-9-93 NMSA 1978?
o Yes o No
If yes, please briey explain the type of health care services provided.
Eective date (MM/DD/CCYY):
Explain where the payments that will be deducted are coming from:
44. Health Care Quality Surcharge: See instructions
Is this business a health care facility?
o Yes o No
If yes, provide:
New Mexico Department of Health License Number
List the following:
DBA:
Administrator Name:
Administrator Phone Number:
Administrator Email Address:
45. Insurance Premium Tax:
Is this business licensed through the Oce of the Superintendent of
Insurance?
o Yes o No
If yes, provide:
National Association of Insurance Commissions (NAIC) Number:
Check all that apply:
o Bail Bonds o Casualty o Risk Retention Group (RRG)
o Life and Health o Property o Vehicle
Surplus Lines?
o Yes o No
If yes, provide National Producer Number (NPN)
Check all that apply: o Agency o Agent o Broker
46. Cannabis Excise Tax:
Is this business licensed through
the Cannabis Control Division of the
Regulation & Licensing Department?
o Yes o No
If yes, check all licenses that apply:
oCannabis retailer
oIntegrated Cannabis Microbusiness
oVertically Integrated Cannabis
Provide at least one license ID:
_________________________
Issuance date: _________________
Expiration date: ________________
Attachment required: see instructions.
Add Delete
o o
Accommodation, Food Ser-
vices, and Drinking Places
o o
Administrative and Support
Services
o o
Agriculture, Forestry,
Fishing and Hunting
o o
Arts, Entertainment and
Recreation Management
o o
Construction
o o
Educational Services
o o
Extraction of Natural
Resources
o o
Finance and Insurance
o o
Health Care and
Social Assistance
o o
Information
o o
Manufacturing
o o
Oil and Gas Extraction and
Processing
o o
Professional, Scientic and
Technical Services
o o
Real Estate and Leasing of
Real Property
o o
Rental and Leasing of Tan-
gible Personal Property
o o
Retail Trade
o o
Transportation and Ware-
housing
o o
Utilities
o o
Wholesale Trade
o o
Other Services
GRT - Filer's Kit 29 www.tax.newmexico.gov
ACD-31015
Rev. 12/08/2022
5
New Mexico Taxation and Revenue Department
BUSINESS TAX REGISTRATION
Instructions
Who is required to submit ACD-31015
This Business Tax Registration Application & Update Form
is for the following tax programs: Cigarette, Compensating,
E911 Service, Gaming Taxes, Gasoline, Gross Receipts,
Special Fuels, Tobacco Products, Withholding, Workers
Compensation Fee, Master of Operations, Natural Gas,
Resources, Severance, Special Fuels, Tobacco Products,
Telecommunications Relay Service, and Water Producer.
Registration is required by New Mexico Statute, Section
7-1-12 NMSA 1978. Supplemental information and general
instructions on reporting will be provided to you.
Should you need assistance completing this application,
please contact the Department:
Phone:1-866-285-2996
Once the completed forms and attachments have been
reviewed and processed a registration certicate will be
mailed to the address provided.
New Applications
Please complete the form in full. All attachments must con-
tain the business name. Mark questions which do not apply
with n/a (not applicable).
Provide completed pages 1 through 3 to the:
NM Taxation and Revenue Department
Attn: Compliance Registration Unit
PO Box 8485
Albuquerque, NM 87198-8485
Apply for a Business Tax ID Online
You can apply for a New Mexico Business Tax Identication
Number (NMBTIN) online using the Departments website,
Taxpayer Access Point (TAP) https://tap.state.nm.us. From
the TAP homepage, under Businesses select Apply for a
New Mexico Business Tax ID. Follow the steps to complete
the business registration.
Updating Business Registration
If this is an update to an existing registration, answer ques-
tions 1 through 4 and then any additional elds where
changes are being made.
Forms and Instructions
The Department provides all forms and instructions on the
Forms & Publications page for all tax programs, https://
www.tax.newmexico.gov/forms-publications/).
If you wish to receive the semi-annual Gross Receipts Tax
forms and instructions, GRT Filer’s Kit, please check the
box on 11 of the Business Tax Registration. If you need
forms mailed to you, please call the Department’s call cen-
ter at: 1-866-285-2996.
Line Instructions
Section I
1. Enter business name of the entity. If business name
is an individual’s name, enter rst name, middle initial,
and last name. If you are updating the legal name, pro-
vide a letter from the IRS showing the correct name and
Federal ID number, or a copy of the individual’s social
security card if a sole proprietor.
2. Please mark the appropriate box indicating if this is a
new registration or an update to an existing registration.
Note: If updating existing registration provide the NMB-
TIN and Date Issued at the top of page 1 in the space
provided.
3. If entity operates under a dierent name than the busi-
ness name, list the name the business is “doing busi-
ness as” (DBA).
4. Enter Federal ID Number (FEIN), Social Security Num-
ber (SSN), or Individual Taxpayer Identication Number
(ITIN).
5. Enter the business telephone number.
6. Enter a summary of the changes being requested on
the form.
7. Enter business e-mail address.
8. Check the type of ownership for the business you are
registering (choose only one). If non-prot, please indi-
cate if you are a 501(c)(3) or (c)(4) and include letter of
determination from the IRS.
9. Enter the address at which the business will receive
mail from the Department (registration certicate, etc.).
10. Specify the physical location address of the business.
(Not a PO Box). If you have multiple locations, please
attach an additional sheet.
11. Specify the tax program(s) you wish to change the busi-
ness registration status for 12a and 12b. Each of these
tax programs have Forms and Instructions please see
the instructions for more detailed information.
a) Cannabis Excise Tax- is an excise tax imposed on
persons selling adult-use cannabis at retail.
b) Compensating Tax- is an excise tax imposed on per-
sons using property or services in New Mexico as de-
rived in Section 7-9-7 NMSA.
c) Corporate Income and Franchise Tax- is imposed on
every corporation and unitary group of corporations with
income from activities of sources in New Mexico with a
Federal ling requirement.
d) Gross Receipts Tax- is imposed on persons engaged
in business in New Mexico for the privilege of doing
business in New Mexico.
e) Governmental Gross Receipts Tax- is imposed on
the receipts of New Mexico state and local government
agencies, institutions, instrumentality or political subdi-
vision for the privilege of engaging in certain activities.
f) Interstate Telecommunications Gross Receipts Tax-
is imposed on persons engaged in business in New
GRT - Filer's Kit 30 www.tax.newmexico.gov
ACD-31015
Rev. 12/08/2022
6
New Mexico Taxation and Revenue Department
BUSINESS TAX REGISTRATION
Instructions
Mexico for the privilege of doing business of providing
interstate telecommunication service in New Mexico.
g) Leased Vehicle Gross Receipts Tax and Surcharge-
is imposed in addition to gross receipts tax on the re-
ceipts of a lessor of automobiles.
h) Non-wage Withholding Tax- is imposed on individu-
als who withhold New Mexico withholding tax from pay-
ments for pension and annuities, gambling winnings, or
some other purpose that does not include wages paid
to employees.
i) Wage Withholding Tax- is imposed on employers who
withhold New Mexico tax from their employees.
j) Weight Distance Tax- is imposed on registrants, own-
ers, and operators of most motor vehicles having a de-
clared gross weight or gross vehicle weight over 26,000
pounds and using highways in New Mexico.
k) Workers’ Compensation Fee- is imposed on every
employer who is covered by the Workers’ Compensa-
tion Act, whether by requirement or election.
12. a) Enter the date you initially derived receipts from per-
forming services, selling property in New Mexico or
leasing property employed in New Mexico; or the date
you anticipate deriving such receipts; or the period in
which the taxable event occurs. Enter month, day and
year.
b) Enter the date business will close if you check TEM-
PORARY or SPECIAL EVENT on ling status in box 13.
If closing a business, request a Letter of Good Standing
or a Certicate of No Tax Due.
13. Filing status: Please select the appropriate ling sta-
tus for reporting, submitting and paying the business’s
combined gross receipts, compensating and withhold-
ing taxes.
a) Monthly - due by the 25th of the following month
if combined taxes due average more than $200 per
month, or if you wish to le monthly regardless of the
amount due.
b) Quarterly – due by the 25th of the month following the
end of the quarter if combined taxes due for the quarter
are less than $600 or an average of less than $200 per
month in the quarter. Quarters are January - March;
April - June; July - September; October - December.
c) Semiannually – due by the 25th of the month follow-
ing the end of the 6-month period if combined taxes
due are less than $1,200 for the semiannual period or
an average less than $200 per month for the 6-month
period. Semiannual periods are January - June; July –
December.
d) Seasonal – indicate month(s) for which you will be
ling. The month in which the business les must be a
period in which the registration is active.
e) Temporary – enter close date on # 12b. The month
in which the business les must be a period in which the
registration is active.
f) Special event – enter close date on # 12b. The month
in which the business les must be a period in which the
registration is active.
g) Casual- due by the 25th of the following month if rel-
evant business activity has occurred and the taxpayer
has an obligation to report it to TRD. Note: Filing status
is for non-prots and Compensating Tax only.
14. a) Indicate whether or not you will have 3 or more em-
ployees.
b) Indicate whether the business is a construction con-
tractor.
c) Indicate whether or not you will be required to pay
the Workers’ Compensation fee to New Mexico. Every
employer who is covered by the Workers’ Compensa-
tion Act, whether by requirement or election must le
and pay the assessment fee and le form RPD-41054
Workers’ Compensation Fee Form (WC-1). For more
information contact the Workers’ Compensation Ad-
ministration at (505) 841-6000 or https://workerscomp.
nm.gov.
15. Required: Enter the Social Security Number (SSN) or
Individual Tax Identication Number (ITIN) for individu-
als; Name and Title, Address, Phone #, and E-mail ad-
dress for all Owners, Partners, Corporate Ocers, As-
sociation Members, Shareholders, Managers, Ocers,
General Partners, and Proprietors. This information is
required. Attached additional pages if necessary.
16. Check the method of accounting used by the business.
a) Cash - report all cash and other consideration re-
ceived but exclude any sales on account (charge sales)
until payment is received.
b) Accrual - report all sales transactions, including cash
sales and sales on account (charge sales) but exclude
cash received on payment of accounts receivable.
17. a) Indicate if the business has physical presence in
New Mexico.
b) Indicate if the business is a marketplace provider,
meaning a person who facilitates the sale, lease or
license of tangible personal property or services or li-
cense for use of real property on a marketplace seller’s
behalf, or on the marketplace provider’s own behalf by
listing or advertising the sale, or collecting payment from
the customer and transmitting payment to the seller.
c) Indicate if the business is a marketplace seller, mean-
ing a person who sells, leases or licenses tangible per-
sonal property or services or licenses the use of real
property through a marketplace provider.
18. Provide the business NAICS code. NAICS codes can
be found on your federal return or at www.naics.com.
You may list as many as needed with a minimum of
one code. Be sure to indicate if you are adding, deleting
or changing the code by selecting the appropriate box.
Also briey describe the nature of the type(s) of busi-
ness in which you will be engaging.
19. The application should be signed by an Owner, Partner,
Corporate Ocer, Association Member, Shareholder, or
GRT - Filer's Kit 31 www.tax.newmexico.gov
ACD-31015
Rev. 12/08/2022
7
Authorized Representative.
Section II:
Complete this section if you answered question 13 as a
monthly, quarterly, or semi-annual ler.
20. If applicable, provide your Liquor License Type and
Number assigned by the Alcohol and Gaming Division
21. If applicable, provide your Secretary of State Business
ID Number. They may be contacted at www.sos.state.
nm.us or by phone at 1-800-477-3632.
22. If applicable, provide your Contractor’s License Num-
ber assigned by the Construction Industries Division.
23-30. The programs listed in this section are
considered Special Tax Programs. Many of these pro-
grams are required to le monthly. Please contact the
Special Tax Programs Unit at (505) 827-0764 with any
questions.
31-32. Answer the questions regarding Natural Resources,
if applicable.
33-35. Answer the questions regarding Oil and Gas, if
applicable.
36. If this is not a new business, enter the former owner’s
New Mexico Taxation and Revenue Department New
Mexico Tax Identication Number (NMBTIN) and busi-
ness name. You may want to complete a form ACD-
31096 Tax Clearance Request.
37. Specify whether you are operating or have operated
any other businesses in New Mexico. If so, enter NMB-
TIN number and business name.
38. Select the primary type(s) of business in which you will
engage. You may select more than one if necessary.
39-42. Please indicate if the business is one of these
specic types, which use special reporting codes.
43. Answer the questions regarding activities as health
care practitioner, if applicable.
44. If you are unsure if you are subject to the Healthcare
Quality Surcharge please contact our Special Tax Pro-
grams Unit at (505) 827-0764.
45. Answer the questions regarding Insurance Premium
Tax, if applicable.
46. Answer the questions regarding the Cannabis Excise
Tax, if applicable If you complete this section, your
license must be attached.
Form Submission
You can apply for and update your Business Registration
online using TAP, https://tap.state.nm.us.
You can also mail or email your application to the Depart-
ment: Important: Please return completed pages 1, 2, 3,
and 4 of the ACD-31015, Business Tax Registration Appli-
cation & Update form.
Mail: NM Taxation and Revenue Department
Attn: Compliance Registration Unit
PO Box 8485
Albuquerque, NM 87198
E-mail: [email protected]
New Mexico Taxation and Revenue Department
BUSINESS TAX REGISTRATION
Instructions
GRT - Filer's Kit 32 www.tax.newmexico.gov
GRT - Filer's Kit 33 www.tax.newmexico.gov
RPD-41071
Rev. 07/01/2021
1
Who Must File This Form. Use this form to apply for a refund of most tax, fees, or surcharges paid to the New Mexico Taxation and
Revenue Department. Unless your claim is an exception (see instructions), you are required to complete this form. See Program Type
table in instructions for more information. Important: An incomplete RPD-41071, Application for Refund may result in a processing delay
or refund denial.
New Mexico Taxation and Revenue Department
APPLICATION FOR REFUND
Section I: Complete all elds, see instructions on page 4
Business/Taxpayer Name (Print) Taxpayer ID (
NMBTIN, FEIN, SSN, or ITIN)
Mailing Address (Number and Street)
City, State, Zip Code Email Address
Contact Name (If applicable) Phone Number
Section II: Complete all elds, see instruction starting on page 4
1. Overpayment Amount. (Amount overpaid to the State of New Mexico) ....... 1.
2. Tax Program Type. (See table T1. Program Type in instructions) ................. 2.
3. Filing Period(s)*. (MM/DD/CCYY-MM/DD/CCYY).......................................... 3.
*If multiple ling periods please specify:
4. Amended Return? (see instructions) o Attached o Previously Submitted o Not Required
5. Basis for Refund:
6. Brief Explanation: (If additional space is needed please attach another page)
Signature: Required
I herby certify and declare that the information reported on this form and any attached supplement(s) are true and correct:
Print Name Signature Date
Title Email Address Phone Number
GRT - Filer's Kit 34 www.tax.newmexico.gov
RPD-41071
Rev. 07/01/2021
2
Valid overpayment: o YES o NO o Need additional information Credit amount $_______________
Amended returns on le: o YES o NO o N / A Credit key____________________
Date requested ______________________________________
Analysis of reason for overpayment:
Documents supporting this refund are on le:
I recommend refund:
Initiated by
Section Supervisor Date
Bureau Chief Date
GENERAL APPROVAL
Secretary or Delegate
IF REQUIRED
Attorney General's Oce
FOR DEPARTMENT USE ONLY
I analyzed the records of the Taxation and Revenue Department on ________________________________________ , 20 _______
and veried the amount of tax overpayment. I hereby certify that a tax refund is due as claimed according to Section 7-1-26 NMSA
1978. The amount of overpayment is for the following taxes:
Tax, Fee, or Surcharge Program Amount Claim Details
1. $
Claim Number
2. $
Serial Number
3. $
Warrant Number
Total Interest to Refund $
Total Amount to Refund $
Section III: Request for Direct Deposit
If you are requesting a refund of tax, fees, or surcharges paid to the New Mexico Taxation and Revenue Department for
any of the programs listed in the instructions (see table T1. Program Type) and would like your refund deposited directly
into your bank account located at a nancial institution inside the territorial jurisdiction of the United States (U.S.), complete
the information. If the information below is incomplete or incorrect, the Department mails the refund to the address on le.
1. Routing number:
2. Account number:
3. Type: Checking Savings
Required: Will this refund go to or
through an account located outside
the territorial jurisdiction of the U.S.?
If yes, you may not use this refund delivery
option.
4. Required: Yes No
GRT - Filer's Kit 35 www.tax.newmexico.gov
RPD-41071
Rev. 07/01/2021
3
Who is required to submit RPD-41071
Use this form to apply for a refund of most tax, fees, or surcharges
paid to the New Mexico Taxation and Revenue Department.
Unless your claim is an exception (described next), you are
required to complete this form and provide all required supporting
documentation. See table T1. Program Type on page 4 for the
tax program types that are required to use the RPD-41071,
Application For Refund in order to request a refund.
Should you need assistance completing this application, please
contact the Department:
Phone: 1-866-809-2335
Exceptions for Filing This Form
If your refund claim is the result of overstating the tax due on
a previously led income tax or an oil and gas tax return (oil
and gas does not include motor fuel tax/fee) and you are ling
an amended return, you do not need to complete and attach
this application for a tax refund. A complete amended return is
sucient to support a valid claim for tax refund.
Exceptions to Filing RPD-41071
The following tax, fee, or surcharge programs require you to le
a special form instead of this RPD-41071, Application for Refund,
to claim a refund for their program:
● Oil and gas taxes other than the oil and gas proceeds
withholding tax, use RPD-41136, Application for Tax Refund
- Oil and Gas.
● Withholding tax on the net income of a pass-through entity
(PTE) reported on PTE New Mexico Information Return
for Pass-Through Entities, use RPD-41373, Application for
Refund of Tax Withheld From Pass-Through Entities.
● Overpayment of tax withheld on RPD-41367, Pass-Through
Entity Withholding Detail (PTW-D) Report, use RPD-41373,
Application for Refund of Tax Withheld From Pass-Through
Entities.
● Vehicle-related or driver-related taxes or fees, use MVD-
10208, Request for Refund.
● Tobacco Products Tax, use RPD-41318, Application for
Tobacco Products Tax Refund.
● Spoiled or damaged cigarette stamp, use RPD-41211,
Application for Refund of Cigarette Tax.
Information Required to Claim a Refund
According to Section 7-1-26 NMSA 1978, the following information
is required to claim a refund:
● Taxpayer's name, address, and identication number
● Type of tax for which the refund is claimed, the credit or
rebate denied, or the property levied upon
● Sum of money or other property claimed
● Period(s) for which the overpayment was made
● Brief statement of the facts and law on which the claim is
based, referred to as the basis for refund, and documentation
to support and substantiate the taxpayer's basis for the refund
● If applicable, a copy of an amended return for each tax period
for which the refund is claimed.
NOTE: To claim a refund of an overpayment due to an oset or
a return adjustment by the De
partment, please attach a copy of
the Oset Notice
or Return Adjustment Notice.
When to Attach an Amended Return
If your refund is the result of overstating the tax, fees, or surcharges
due on a previously led return, you are required to attach a
complete amended return for each aected period which should
include all supporting forms, schedules, and backup as requested
by the instructions.
NOTE: Only one Application for Refund is required per refund
claim regardless of the number of amended ling periods.
IMPORTANT: If you are mandated to electronically le, this
requirement extends to electronic ling of amended returns.
Interest on Overpayment
The Department requires a complete and approved refund claim
before calculating interest on an overpayment. The Department
does not pay interest on refunds for the following tax credits:
Investment, Laboratory partnership with small business,
Technology jobs and research and development, Film production,
Aordable housing, Rural job, or High-wage jobs.
Requirements for Requesting Tax Refunds
The documents to attach when you request a tax refund depend
on the reason for your refund claim. To claim a refund of gross
receipts tax paid because you did not claim:
● An allowable deduction, attach a copy of either of the
following, if applicable:
♦ The nontaxable transaction certicate (NTTC) the buyer
executed so the Department can verify the buyer executed
it properly and timely
♦ Any other documentation necessary to support the
deduction (for example, a farmer or rancher statement)
● An exemption, attach documentation necessary to support
the exemption (for example, invoices or contracts)
See FYI-105, Gross Receipts & Compensating Taxes - An
Overview for more information on deductions, exemptions, and
credits along with required documentation to support a refund
claim:
Benets of Filing Electronically
The Department encourages you to le electronically whenever
possible. You can le electronically on the Departments Taxpayer
Access Point (TAP). Electronic ling is fast, safe, secure, and it
provides these benets:
● Filing is free on the Department website.
● File return, pay, and request a refund.
● View all letters sent by the Department
● View your account and see if there are any missing returns
or payments.
● You can submit a document, all you need is the Letter ID
provided on the letter you received from the Department.
● You can speak with an agent while viewing your account and
they can walk you through using TAP or any notications
you may be seeing on your account.
● You can also provide third-party access to your accountant
New Mexico Taxation and Revenue Department
APPLICATION FOR REFUND
Instructions
RPD-41071
www.tax.newmexico.gov/
GRT - Filer's Kit 36 www.tax.newmexico.gov
RPD-41071
Rev. 07/01/2021
4
to be able to complete returns, le, and pay your tax due.
● The state saves tax dollars in processing costs and results in
faster processing times for returns and payments submitted
to the Department.
● Register for an account or if you already have an account,
log in to le electronically at: https://tap.state.nm.us.
Line Instruction:
Section I:
1. Business/Taxpayer Name. Enter business name of the entity.
If business name is an individual's name, enter rst name,
middle initial, and last name.
2. Taxpayer ID (NMBTIN, FEIN, SSN, or ITIN). Enter in the
tax taxpayer identication number, this would be your New
Mexico Business Tax Identication Number (NMBTIN), which
was previously referred to as your CRS number, your Federal
Employer Identication Number (FEIN), Social Security Number
(SSN), or you Individual Taxpayer Identication Number (ITIN).
3. Mailing Address. Enter the business mailing address. Include
State, City, and Zip Code on line below Mailing Address.
4. Contact Name. Enter a contact name, please provide rst
name and last name.
5. Email Address. Enter in an email address for the contact
person.
6. Phone Number. Enter in the phone number, please include
area code and extention if applicable.
Section II:
1. Overpayment Amount. Enter the overpayment amount being
claimed on the RPD-41071, Application for Refund.
2. Tax Program Type. Enter in the tax Program Type, the program
type can be located in table T1. Program Type.
3. Filing Period(s). Provide the filing period(s) for the
overpayment/refund claim. Provide the ling period date range,
MM/DD/CCYY-MM/DD/CCYY. See examples below:
Example 1: If you are requesting a refund for an income
tax program provide the tax year of the return for which you
led. If you led a 2019 Corporate Income Tax return and are
requesting a refund, enter ling period as 2019.
Example 2: If you are requesting a refund for a business
tax program please provide the ling period(s) in which the
overpayment occurred. If you led a Gross Receipts Tax
return and over reported your tax liability for ling periods
January 1, 2019 to January 31, 2019 and March 1, 2019 to
March 31, 2019, enter ling period as 01/01/2019-01/31/2019,
03/01/2019-03/30/2019.
Example 3: If there are multiple ling period impacted by
the Application for Refund, be sure to list all periods you are
requesting the refund for. If you led a monthly Gross Receipts
Tax return for several ling periods but were reporting under the
incorrect rate for January through May and you led amended
returns resulting in an overpayment in all periods, enter ling
period as 01/01/2019-05/31/2019.
4. Amended Return. Indicate if your Application for Refund has
an amended return attached.
a) Yes- you have attached an amended return and are not
required to le electronically or if you are attaching copies
of your previously led amended returns. NOTE: If you are
mandated to le electronically you must le amended return(s)
electronically.
b) Previously Submitted- you have already led electronically
or have submitted your return by mail.
c) Not Required- if your application for refund is an overstated
tax due, duplicate payment, payment error, or does not require
an amended return. NOTE: In order for your account to be
evaluated for a refund, there must be an existing credit on
your account.
5. Basis for Refund. You basis for refund must be clear.
Example 1: Reporting Error, Deduction, Duplicate Payment,
TRD Adjustment Notice, Refundable Business Credit, Non-
refundable Business Credit, Business Location Change, etc.
New Mexico Taxation and Revenue Department
APPLICATION FOR REFUND
Instructions
RPD-41071
www.tax.newmexico.gov/
T1. Program Type
Acronym Tax Program
AFD Alternative Fuel Excise Tax
BRT Bingo and Rae Tax
CFT Combined Fuel Tax
CIT Corporate Income and Franchise Tax
CMP Compensating Tax
E911 Enhanced 911 Services Surcharge
FID Fiduciary Income Tax
GMD Gaming Manufacturers and Distributors Tax
GMO Gaming Operator Tax
GGR Governmental Gross Receipts Tax
GRT Gross Receipts Tax
HCQ Health Care Quality Surcharge
ITG Interstate Telecommunications Gross Receipts Tax
LVT Leased Vehicle Gross Receipts Tax and Surcharge
LIQ Liquor Excise Tax
LLQ Local Liquor Excise Tax
NWT Non-wage Withholding Tax
OGP Oil and Gas Proceeds Withholding Tax
PIT Personal Income Tax
PRC Railroad Car Company Tax
S-CORP Sub Chapter S Corporate Income Tax
TRS Telecommunications Relay Service Surcharge
WWT Wage Withholding Tax
H2O Water Conservation Fee
WDT Weight Distance Tax
WKC Worker's Compensation Fee
GRT - Filer's Kit 37 www.tax.newmexico.gov
RPD-41071
Rev. 07/01/2021
5
NOTE: If you le on TAP there is a drop-down list of Basis for
Refund options to choose from.
6. Brief Explanation. Provide a brief explanation of why there is
an overpayment or why you are submitting a refund request.
Provide as much detail as you can in order to explain the cause
of the overpayment or request for refund.
Example 1: We led Gross Receipts Tax returns using the
incorrect tax rate. We have amended and made the corrections
to all applicable ling periods. Attach to this application all
documentation that supports your refund claim. A claim for
refund is not valid unless it is complete and veriable. If
additional space is needed, please attach an additional page.
NOTE: To apply all or any part of your refund to another report
period, liability, or another tax, fee, or surcharge program, please
state under Brief Explanation in detail the report period, liability
and program type for which you want to apply the refund.
7. Signature. A signature is required in order to process the
Application for Refund. The taxpayer or the authorized agent
must sign this Application for Refund.
Section III: Request for Direct Deposit
1. The routing number, for bank identication, has nine digits.
If the rst two digits are not 01 through 12 or 21 through 32,
the system will reject the direct deposit and you will be issued
a check.
NOTE: If your check states it is payable through a dierent bank
than the nancial institution where you have your checking or
savings account, do not use the routing number on that check.
Instead, contact your nancial institution for the correct routing
number to enter on this line.
2. Your account number has up to 17 characters. Include hyphens,
but omit spaces and special symbols as you enter the number
from left to right. Leave unused boxes blank. On the sample
check, the account number is 2015551517. Do not include
the check number.
3. Mark an X in the Checking or Savings box to indicate the
type of account.
4. Mark an X in the YES or NO box to answer whether the funds
for your refund would go to or through an account located
outside the U.S. Marking NO means the nancial institution's
location is within the territorial jurisdiction of the U.S., which
includes any of the following:
● Within the U.S.
● On a U.S. military base
● In American Samoa, Guam, the Northern Mariana Islands,
Puerto Rico, or the U.S. Virgin Islands
IMPORTANT: If you mark an X in the YES box, you cannot
use direct deposit. Either use a dierent bank account or to
leave the Request For Direct Deposit section blank to receive
a paper check at the address on le.
If you do not answer the question, the Department mails your
refund to you in a paper check. If you answer the question
incorrectly, the National Automated Clearing House Association
(NACHA) or the Oce of Foreign Assets Control (OFAC) may
delay, reject, or freeze your refund. If your bank does not accept
your Request For Direct Deposit entries, the Department mails
a check to you.
Your Rights and Refund Claims
This sections gives you information about your rights regarding
tax liabilities and osets and about denials of claims.
Tax Liabilities
If you have any tax liability, the Taxation and Revenue Department
may oset all or part of an allowed refund against such liability.
Refund Claim Denials
If the Department denies your claim for refund in whole or in
part, you may le a protest with the Department within 90 days
of either mailing or delivery of the denial, or you may le a lawsuit
in Santa Fe District Court.
If the Department does not take action on your completed claim
within 180 days of receiving your claim, you may elect to treat the
refund claim as denied, which allows you to pursue the remedies
stated in the preceding paragraph.
If the Department requests additional relevant documentation
from you, the claim in not complete. If you submit the requested
documentation within the required time period, the Department
uses the date the Department received the complete
documentation as the start of the 180 days. If you do not provide
the additional relevant documentation, the claim for refund
remains incomplete.
For more information about remedies, please see FYI-402,
Taxpayer Remedies. You can nd FYI-402 at
https://www.tax.newmexico.gov/forms-publications/.
For More Information, Forms, and Instructions
If you have any questions, including which documents to le
with a refund application or an amended return, please call our
Revenue Processing Division at: (866) 809-2335. You can also
visit your local district oce or visit the Department's website:
https://www.tax.newmexico.gov.
To nd copies of tax forms, instructions, and.or publications you
can visit our Forms & Publications web page on the Department
website, https://www.tax.newmexico.gov/forms-publications/.
Form Submission
You can "Request a Refund" and upload all required documentation
online using TAP, https://tap.state.nm.us.
You can also mail your completed RPD-41071, Application for
Refund to the Department:
Mail: Taxation and Revenue Department
P.O. Box 630
Santa Fe, New Mexico 87504-0630
New Mexico Taxation and Revenue Department
APPLICATION FOR REFUND
Instructions
RPD-41071
www.tax.newmexico.gov/
GRT - Filer's Kit 38 www.tax.newmexico.gov
GRT - Filer's Kit 39 www.tax.newmexico.gov
ACD-31050
REV. 7/1/2023
New Mexico Taxation and Revenue Department
APPLICATION FOR NONTAXABLE TRANSACTION CERTIFICATES
All New Mexico buyers/lessees who wish to execute Nontaxable Transaction Certicates (NTTCs) are required to register with the Taxation and Rev-
enue Department (Department) using Form ACD-31015, Business Tax Registration Application and Update Form. Once the registration process
has been completed and a New Mexico Business Tax Identication Number (NMBTIN), formally know as the Combined Reporting System (CRS)
number, has been issued for your business, you may complete the application for nontaxable transaction certicates below and submit it to your
closest district oce or apply online through your Taxpayer Access Point (TAP) account.
IMPORTANT: Fraudulent statements made to obtain certicates, or fraudulent use of certicates received pursuant to this application with intent to
evade or defeat the tax, may subject the person or business to a ne of not more than ten thousand dollars ($10,000) or imprisonment for not more
than ve (5) years or both (Sections 7-1-72 NMSA 1978 and 7-1-73 NMSA 1978).
Taxpayer Access Point (TAP) for NTTCs
Using TAP a taxpayer can apply for, execute, record, print and request additional NTTCs online. For instructions on how to obtain NTTCs online, go
to https://tap.state.nm.us. If you know the seller’s/lessor’s NMBTIN to whom you wish to execute a NTTC, you may immediately execute the NTTC
online and the NTTC can be viewed by both parties. Please note, on TAP third parties (e.g., CPAs, accountants, bookkeepers, etc.) cannot request
or execute NTTC’s on behalf of their clients/employers.
How To Apply Or Reorder
If you are unable to use TAP or are requesting a Type OSB NTTC, complete the application below, providing all information requested and mail the
application to the Department using the address at the bottom of the page or you may deliver it to your local district oce. NOTE: You may reorder
additional NTTCs ONLY after your executed NTTCs have been recorded with the Department on Form ACD-31098, Nontaxable Transaction Cer
-
ticate Report or recorded online in your TAP account. The Department will only issue a maximum of ve (5) NTTCs to be executed at a later date.
NTTC Descriptions And Authorized Uses: See reverse for complete descriptions of NTTC types or for more detailed information on the use of
dierent types of NTTCs, what can be used in place of some NTTCs, and special reporting requirements please see publication FYI-204, Nontaxable
Transaction Certicates, online at www.tax.newmexico.gov/forms-publications/ or request FYI-204 from your local district tax oce.
• Type 2: for tangibles for resale, lease or re-lease, or for purchase of tangibles by a manufacturer that is an ingredient or component part.
• Type 5: for services for resale, for export, or for services performed on manufactured products, or professional services sold to manufacturers.
• Type 6: for construction contractor’s purchase of construction materials, construction services, construction-related services or for the lease of
construction equipment.
• Type 9: for purchase of tangible personal property by New Mexico or United States governments, 501(c)(3) organization, or credit unions.
• Type 11: for purchase of tangible personal property that is a manufacturing consumable or purchase or lease of qualied equipment by a manu
-
facturer or manufacturing service provider.
• Type 12: for purchase of utilities that are
manufacturing consumables.
• Type 15: for tangible personal property purchased by qualied federal contractors.
• Type 16: for sales of property, services and leases to accredited foreign missions and their accredited members.
• Type 17: for government agencies’ or 501(c)(3) organizations’ purchases of construction material that is tangible personal property
that is deter-
mined to be 3-year, 5-year, 7-year or 10-year property for depreciation under Section 168 of the Internal Revenue Code
.
• Type OSB NTTCs are issued to registered New Mexico sellers/lessors to execute to out-of-state buyers who are not registered with the Depart-
ment, but who will resell tangible personal property outside of New Mexico.
To request the Type 11, 12 and 17 NTTCs: Please submit below specied forms:
• Type 11: Requires Form RPD-41378, Application for Type 11 or 12 Nontaxable Certicates.
• Type 12: Requires Form RPD-41378, Application for Type 11 or 12 Nontaxable Certicates and Form RPD-41377, Manufacturing Agreement to
Pay Gross Receipts on Behalf of a Utility Company for Certain Utility Sales.
• Type 17: Requires Form RPD-41250, Application for Type 17 Nontaxable Transaction Certicates and Form ACD-31050, Application for Nontax
-
able Transaction Certicates.
• Above forms are available online www.tax.newmexico.gov or from your local district oce.
Mail to: New Mexico Taxation and Revenue Department, PO Box 5557, Santa Fe, New Mexico 87502-5557
BUSINESS INFORMATION OF APPLICANT
Name: ______________________________________________________________
Mailing
Address: ______________________________________________________________
City: _______________________ State: ____________ Zip: _______________
Date: _______________________ Phone No: ____________________________
Print Name: ______________________________________________________________
Authorized
Signature: ______________________________________________________________
NMBTIN OF APPLICANT
0 __ - __ __ __ __ __ __ - 0 0 - __
New Application CONTRACTORS LICENSE NUMBER
(if applicable)
Reorder
------ ------ ------ ------ ------
Type of NTTC Quantity Requested: 5 combined maximum
(circle number)
________ 1 2 3 4 5
________ 1 2 3 4 5
APPLICATION FOR NONTAXABLE TRANSACTION CERTIFICATES
To be executed at a later date (All information below must be completed)
GRT - Filer's Kit 40 www.tax.newmexico.gov
ACD-31050
REV. 7/1/2023
New Mexico Taxation and Revenue Department
NTTC TYPE DESCRIPTIONS
TYPE 2 certicates may be executed:
1) By manufacturers for the purchase of tangible personal property
that will become an ingredient or component of the manufactured
product. (7-9-46)
2) For the purchase of tangible personal property or licenses for resale
either alone or in combination with other tangible personal property or
licenses in the ordinary course of business. (7-9-47)
3) By a lessee for the lease of tangible personal property or licens-
es for subsequent lease in the ordinary course of business, except
for the lease of furniture or appliances, the receipts from the rental or
lease of which are deductible under Section 7-9-53 (C), the lease of
coin-operated machines, and for the purchase of manufactured homes
as dened in Section 7-9-3(G). (7-9-50)
4) For the purchase of tangible personal property or licenses for sub-
sequent lease in the ordinary course of business, except for the lease
of furniture or appliances, the receipts from the rental or lease of which
are deductible under Section 7-9-53(C); the lease of coin-operated
machines, and for the purchase of manufactured homes as dened in
Section 7-9-3(G). (7-9-49)
5) By a person who is licensed to practice medicine, osteopathic med-
icine, dentistry, podiatry, optometry, chiropractic or professional nurs-
ing for the purchase of prosthetic devices. (7-9-73)
6) By a common carrier for the purchase of fuel that is to be loaded or
used in a locomotive engine. (7-9-110.1 & 7-9-110.3)
TYPE 5 certicates may be executed:
1) For the purchase of services for resale if the subsequent sale by the
buyer is in the ordinary course of business and the subsequent sale
of the service is subject to gross receipts tax or governmental gross
receipts tax. (7-9-48)
2) For the purchase of services for export when sold to an out-of-state
buyer and delivery and initial use of the product of the service occurs
outside New Mexico. (7-9-57)
3) By manufacturers for the purchase of services performed directly
upon tangible personal property they are in the business of manufac-
turing or upon ingredient or component parts thereof. (7-9-75)
4) For the purchase of aerospace services for resale if the subsequent
sale by the buyer is in the ordinary course of business and the services
are sold to a 501(c)(3) organization, other than a national laboratory, or
to the United States. (7-9-54.1)
5) For the sale of professional services to a person engaged in the
business of manufacturing that is related to the product that the buy-
er is in the business of manufacturing. “Professional services” mean
accounting services, architectural services, engineering services, in-
formation technology services and legal services ( Section 7-9-46.1).
TYPE 6 certicates may be executed by a construction contractor:
1) For the purchase of construction materials that will become ingre-
dients or components of a construction project that is either subject to
gross receipts tax upon completion or that takes place on Indian tribal
territory. (7-9-51)
2) For the purchase of construction services that are directly contract-
ed for or billed to a construction project that is either subject to gross
receipts tax upon completion, upon the sale in the ordinary course of
business of the real property upon which the project is constructed or
that takes place on Indian tribal territory. (7-9-52)
3) For the purchase of construction-related services that are directly
contracted for or billed to a construction project that is either subject
to gross receipts tax upon completion, upon the sale in the ordinary
course of business of the real property upon which the project is con-
structed or that takes place on Indian tribal territory. (7-9-52)
4) For the lease of construction equipment that is used at the construc-
tion location of a construction project that is either subject to gross
receipts tax upon completion, upon the sale in the ordinary course of
business of the real property upon which the project is constructed or
that takes place on Indian tribal territory. (7-9-52.1)
NOTE: In order to get this type of NTTC enter your contractor’s
license number on the application OR submit the name of the clas-
sication not required to be licensed. Classications not required
to have a construction contractor’s license based on jurisdiction or
application with the Construction Industries Division of the Regu-
lations and Licensing Department. For more information see the
Department’s website here: www.tax.newmexico.gov/businesses/
non-taxable-transaction-certicates-nttc/
TYPE 9 certicates may be executed for the purchase of tangible per-
sonal property only and may not be used for the purchase of services,
the purchase of a license or other intangible property, for the lease of
property or to purchase construction materials for use in construction
projects (except as provided in #2 below). The following may execute
Type 9 NTTCs:
1) Governmental agencies. (7-9-54 (A))
2) 501(c)(3) organizations. (7-9-60 (A)) These organizations will need
to register with the Department for a New Mexico Business Tax Iden-
tication Number (NMBTIN) and submit proof of Internal Revenue
Service 501(c)(3) nonprot determination before they may execute
Type 9 NTTCs. Those 501(c)(3) organizations that are organized for
the purpose of providing homeownership opportunities to low-income
families may purchase construction materials incorporated into these
construction projects.
3) Federal or state-chartered credit unions. (7-9-54 and 7-9-61.2)
4) Indian tribes, nations or pueblos when purchasing tangible personal
property for use on Indian reservations or pueblo grants. (7-9-54)
5) To be issued by the recipient of an Industrial Revenue Bond, for
tangibles purchased during the bond performance period.(Regulation
3.2.212.22 NMAC)
TYPE 11 certicates may be executed:
1) By manufactures for the purchase of tangible personal property
that is a manufacturing consumable used to create the manufactured
product. A “consumable” means property that is incorporated into,
destroyed, depleted or transformed in the process of manufacturing.
The Type 11 NTTC is not used for the purchase of utilities. (7-9-46B)
2) By manufacturers or manufacturing service providers for the pur-
chase or lease of qualied equipment. May not claim the investment
credit for the same equipment. (7-9-46C)
NOTE: Type 11 NTTCs require the completion of an alternative appli-
cation, Form RPD- 41378, Application for Type 11 or 12 Nontaxable
Transaction Certicates, available online at www.tax.newmexico.
gov or from your local district oce.
TYPE 12 certicates may be executed by manufactures for the pur-
chase of utilities that are manufacturing consumables. (7-9-46B)
NOTE: Type 12 NTTCs require the completion of an alternative appli-
cation, Form RPD- 41378, Application for Type 11 or 12 Nontaxable
Transaction Certicates, and Form RPD- 41377, Manufacturing
Agreement to Pay Gross Receipts on Behalf of a Utility Company
for Certain Utility Sales available online at www.tax.newmexico.gov
or from your local district oce.
TYPE 15 certicates may be executed by qualied federal contractors
on a contract-by-contract basis for the purchase of tangible person-
al property. A copy of the federal contract is required. The Depart-
ment may contact you for additional information. (7-9-47) (Regulation
3.2.205.11 NMAC)
TYPE 16 certicates may be executed by accredited diplomats or mis-
sions for the purchase of property or services or the leasing of prop-
erty. (7-9-89)
TYPE 17 certicates may be executed by government agencies or 501
(c)(3) organizations:
1) For government agencies the purchases of construction material
that is tangible personal property that is determined to be 3-year,
5-year, 7-year or 10-year property for depreciation under Section 168
of the Internal Revenue Code. ((7-9-54 (A)(3))
2) For 501(c)(3) organizations purchases of construction material that
is tangible personal property that is determined to be 3-year, 5-year,
7-year or 10-year property for depreciation under Section 168 of the
Internal Revenue Code. (7-9-60 (B))
NOTE: Type 17 NTTCs require the completion of an alternative
application, Form RPD- 41250, Application for Type 17 Nontaxable
Transaction Certicates, and Form ACD-31050, Application for
Nontaxable Transaction Certicates, available online at www.tax.
newmexico.gov or from your local district oce.
TYPE NTTC-OSB certicates may be executed by out-of-state buyers
for the purchase of tangible personal property that will be resold or
become an ingredient or component of a manufactured product, or
for services performed on a manufactured product. Type NTTC-OSBs
must be obtained by the seller.
GRT - Filer's Kit 41 www.tax.newmexico.gov
ACD-31102
Rev. 03/27/2023
New Mexico Taxation and Revenue Department
Tax Information Authorization
Tax Disclosure
PLEASE TYPE OR PRINT IN BLACK INK
This form will expire three years from the date that this Tax Information Authorization Tax Disclosure form has been signed by the authoriz-
ing individual listed below. If your authorized representative changes, submit a new form to notify the Department.
Check one (Required): q New q Update q Revoke q Revoke All
Section I: Taxpayer Information
*Required Fields (If the required elds are not complete, this form is VOID and the taxpayer's information will not be shared.)
Name(s)* A. Tax Identication Number(s)*
SSN:
_ _ _ -_ _ -_ _ _ _
Spouse SSN: _ _ _ -_ _- _ _ _ _
FEIN: _ _ - _ _ _ _ _ _ _
NMBTIN:_ _-_ _ _ _ _ _- _ _- _
B. Reporting Period(s)*
q All tax periods,
or
Specify:
Tax Year(s):
___________
Starting Period: _________
Ending Period: _________
DBA Name(s) (If applicable)
Mailing Address* (If the address is new or changed, mark this box q)
City* State* Zip Code* C. Tax Program(s)*
q All State Taxes
q Personal Income Tax
q Gross Receipts Tax
q Wage Withholding Tax
q Cannabis Excise Tax
q Compensating Tax
q Corporate Income Tax
q Fiduciary Income Tax
q Governmental Gross Receipts
Tax
q Interstate Telecommunications
Gross Receipts Tax
q Leased Vehicle Gross Receipts
Tax and Surcharge
q Non-wage Withholding Tax
q Oil and Gas Tax
q Other: ___________________
Telephone Number
( )
E-mail Address
Fax Number
( )
Section II: Authorized Representative Information
Individual Representative's Name* TAP Logon (If applicable)
Mailing Address* Telephone Number*
( )
Fax Number
( )
City* State* Zip Code* E-Mail Address*
Section III: Information Authorization
Check all that apply
qA. Authorization to disclose tax information. The Department is authorized to disclose condential tax information on le to the
above-designated individual or rm.
qB. Authorization of third-party representative to access Taxpayer Access Point (TAP). The taxpayer authorizes the above-designated
individual to access TAP on their behalf. TAP discloses condential tax information on le with the Taxation and Revenue
Department. TAP allows for the submission of returns, payments, and refund requests.
qC. Designation of third-party representative. The Department is notied that the above-designated individual or rm has been
authorized to represent the taxpayer(s) before the Taxation and Revenue Department. The representative is authorized to
perform all authorized acts that the taxpayer(s) can perform for the designated tax programs and tax periods, except for acts
that only an individual admitted and licensed as a qualied representative in New Mexico can perform.
qD. Designation of qualied representative. The Department is notied that the above-designated individual or rm has been authorized
and is qualied to represent the taxpayer(s) before the Taxation and Revenue Department in a protest or administrative hearing.
i. Designation type: ______________________________________________
ii. License/Enrollment Number: _____________________________________
iii. State of Jurisdiction: ___________________________________________
Authorizing Signature(s)
By signing below, I acknowledge that the authorized individual representative(s) listed above, have the authority to receive Federal and State condential
information on behalf of the taxpayer listed above in tax matters related to this form per NMSA 1978, § 7-1-8 and 26 U.S.C. § 6103. By signing below, I
(the taxpayer) am authorizing the New Mexico Taxation and Revenue Department Secretary or Secretary’s delegate, to use facsimile, e-mail, or both. I
understand that the fax numbers and e-mail addresses above will be used when providing condential information.
Printed Name* Printed Name
Title Title
Signature* Date* Signature Date
• For taxpayers authorizing the Department to disclose return information for a married ling joint personal income tax return, both taxpayers must sign
this form.
• For a business or estate this form must be signed by a corporate ocer, partner, or duciary who has been previously identied as such to the
Department.
GRT - Filer's Kit 42 www.tax.newmexico.gov
ACD-31102
Rev. 03/27/2023
Who is required to submit ACD-31102
The Tax Information Authorization Tax Disclosure form is for
a taxpayer who wants to give authorization to access their
tax information to an individual who is not their spouse. A
taxpayer can choose to authorize an individual or rm to
access their tax information for ling purposes or research
purposes by submitting a completed ACD-31102, Tax In-
formation Authorization Tax Disclosure. A separate ACD-
31102 is needed for multiple individuals and/or rms.
This form should also be used to update or revoke previ-
ously granted authorization to your tax information.
Should you need assistance completing this form or if you
have any questions, please contact the Department:
Phone: 1-866-285-2996
Once the completed forms and attachments have been re-
viewed and processed, the individual or rm will be granted
access to your taxpayer information.
Line Instruction
Check the box to indicate if this is a New, Update, Revoke*,
or Revoke All* request.
*If you need to revoke access to a previously authorized
individual or rm, ll out their information in Section II: Au-
thorized Representative Information. If you wish to re-
voke all access by all authorized individuals or rms select/
mark Revoke All.
Section I: Taxpayer Information
Provide all required information about the taxpayer. Re-
quired information is identied by asterisk (*).
Fill out the following information:
Name(s)*, Doing Business As (DBA), Mailing address*,
City*, State*, Zip Code*, Telephone Number, E-mail ad-
dress, and Fax Number.
A. Tax Identication Number(s)*
Provide all applicable tax identication numbers for the tax-
payer.
B. Reporting Period(s)*
If you want your authorized representative to have access
to all taxpayer data, current and historical select/mark All
Tax Periods.
If you want to grant access to a specic time frame, provide
that information in the space provided.
Tax Year(s)- provide the tax year or tax years for which you
are granting authorization.
Starting Period/Ending Period- provide both the starting pe-
riod and the ending period if you are granting access for a
specied time frame.
IMPORTANT: The Tax Information Authorization, com-
monly referred to as a TIA, is valid for three years from the
taxpayer(s) signature date. Once that time frame has ex-
pired, a new TIA is required.
C. Tax Program(s)
Check all tax programs that pertain to your tax situation. If
the tax program is not selected, access will not be allowed,
and you will be required to submit a new ACD-31102 for ac-
cess to be granted. If selecting other, please specify in the
space provided.
Section II: Authorized Representative Information
This form allows you to designate a tax authorization to a
single individual or rm. If multiple individuals or rms need
access to your taxpayer information, you must submit Form
ACD-31102 for each individual or rm.
Section III: Information Authorization
A. through D. Please read the checkbox list carefully and
mark all that apply to your tax situation. Your selection will
determine what level of access your representative will be
granted.
D. Designation of Qualied Representative. You must pro-
vide the following information if known:
i. Designation type (Attorney, Certied Public
Accountant (CPA), Enrolled Agent, Other-specify
ii. License Number
iii. State of Jurisdiction
Authorizing Signature
This form must be signed by the taxpayer or taxpayers, if
married ling joint. If this form is being submitted for busi-
ness or estate, this form must be signed by a corporate of-
cer, partner, or duciary.
Form Submission
You can mail or email your completed authorization form to
the Department:
Mail: NM Taxation and Revenue Department
Attn: Compliance Registration Unit
PO Box 8485
Albuquerque, NM 87198
E-mail: [email protected]
New Mexico Taxation and Revenue Department
Tax Information Authorization
Tax Disclosure
Instructions
