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Below are some of the frequently asked questions, and responses from the new mexico taxation and revenue department regarding gross receipts tax Understanding new mexico’s grt, who has to pay, how much to pay and when to pay are vital to doing business in the state and remaining compliant with state tax laws To further assist you with your questions, we have a lot of resources available on our forms & publications webpage in the “publications” folder.
Businesses are required to collect and remit grt if they have either physical or economic nexus with the state The gross receipts map layer will appear after “zooming in” slightly To do so they must first register their business with the new mexico taxation and revenue department to get a new mexico business tax identification number (nmbtin).
The business pays the total gross receipts tax to the state, which then distributes the counties’ and municipalities’ portions to them
Changes to the tax rates may occur twice a year in january or july 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 from gross receipts Once you’ve registered for a gross receipts tax permit, you’ll be assigned a filing frequency that’s determined by your expected sales volume New county local option grts and compensating taxes can take effect twice a year, on january 1 and july 1.
Definition and scope of gross receipts tax to truly grasp the essence of new mexico’s gross receipts tax (grt), it’s pivotal to understand its definition and broad scope Unlike a traditional sales tax, which is levied directly on the end consumer, grt is a tax on the privilege of conducting business in new mexico Gross receipts encompass the total amount of. Gross receipts location code and tax rate map
Please consult local authorities where appropriate to confirm grt location codes and tax rates
When launching this map, the basemap (background) will appear first
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