New Mexico Administrative Code

Taxpayers who are registered for gross receipts, governmental gross receipts, compensating or withheld income tax purposes must file a CRS-1 Combined Report Form for each reporting period whether or not any tax is due.

This part applies to each person engaging in business in New Mexico.

Section 9-11-6.2 NMSA 1978.

Permanent.

11/15/96, unless a later date is cited at the end of a section, in which case the later date is the effective date.

The objective of this part is to interpret, exemplify, implement and enforce the provisions of the Gross Receipts and Compensating Tax Act.

[Reserved.]

The time for payment of the tax may be extended under unusual circumstances upon proper application to the department prior to the due date.

Determination of what timeliness is in relation to the filing of returns, notices, and applications and the making of payments is governed by Section 7-1-9 NMSA 1978 of the Tax Administration Act and regulations thereunder. Requirements for making payments equal to or in excess o…

Taxation and Revenue Department, Joseph M. Montoya Building, 1100 South St. Francis Drive, P.O. Box 630, Santa Fe NM 87504-0630

A. The term "facility open to the general public" means a physical structure or location through which a member of the general public may transact business with the governmental entity to purchase tangible personal property or a service. A "facility open to the general public" do…

A. Proceeds from the sale of indebtedness by any agency, institution, instrumentality or political subdivision of the state of New Mexico are not receipts from a taxable activity and are not governmental gross receipts. B. Receipts of any agency, institution, instrumentality or p…

A. Receipts of any agency, institution, instrumentality or political subdivision of the state of New Mexico from a transaction which is primarily the granting of a license or a permit other than admissions to recreational, athletic or entertainment services or events are not gove…

A. Whenever a person is required by law to report to or register with a governmental agency or to register possession or use of tangible personal property, receipts of an agency, institution, instrumentality or political subdivision of the state of New Mexico from such registrati…

A. Receipts of any agency, institution, instrumentality or political subdivision of the state of New Mexico from granting licenses to use real property, other than admissions or the grantings of permission to participate in a recreational, athletic or entertainment activity, or t…

A. Receipts of any agency, institution, instrumentality or political subdivision of the state of New Mexico from granting licenses to use information or personal property are not receipts from a taxable activity. Such revenues are not governmental gross receipts. B. Example 1: A …

A. Receipts of any agency, institution, instrumentality or political subdivision of the state of New Mexico from leasing real property or tangible personal property are not receipts from a taxable activity. B. Example 1: Municipality X, under an industrial development project agr…

A. Receipts of any agency, institution, instrumentality or political subdivision of the state of New Mexico from performing services other than services which are entirely or predominantly refuse collection, refuse disposal, sewage or recreational, entertainment or athletic servi…

A. Receipts of any agency, institution, instrumentality or political subdivision of the state of New Mexico from performing refuse collection, refuse disposal or sewage services are governmental gross receipts regardless of how or for whom they are performed. B. Refuse collection…

A. Receipts of any agency, institution, instrumentality or political subdivision of the state of New Mexico from performing services which are entirely or predominantly recreational, entertainment or athletic services in facilities which are open to the general public are governm…

This part applies to all governmental bodies of the state of New Mexico and its political subdivisions.

A. The entire receipts from transactions which are predominantly the sale of tangible personal property but which also include incidental services are governmental gross receipts. This version of Subsection A of Section 3.2.20.20 NMAC applies to transactions occurring on or after…

A. Receipts from sales of tangible personal property to persons through facilities not open to the general public are not governmental gross receipts. B. Example 1: The bookstore of a state university sells textbooks and other course-related materials to its students in a facilit…

A. The receipts of any agency, institution, instrumentality or political subdivision of the state of New Mexico from the imposition of any tax, assessment or levy, including the governmental gross receipts tax, whether imposed by that entity or any other governmental entity, are …

A. The proceeds of any agency, institution, instrumentality or political subdivision of the state of New Mexico from grants from other governmental entities (federal, state or local) or grants, donations or bequests from private persons are not receipts from a taxable activity an…

A. The receipts of an agent acting for an agency, institution, instrumentality or political subdivision of the state of New Mexico are subject to the governmental gross receipts tax if the receipts are from a taxable activity. B. Example 1: City X operates a library open to the g…

A. Receipts of a cash basis taxpayer received prior to July 1, 1991 from selling tangible personal property or from performing a refuse collection, sewage or recreational, entertainment or athletic service which is to be delivered or performed after June 30, 1991 are not governme…

An agency, institution, instrumentality or political subdivision of the state of New Mexico does not have to register to file tax returns under the Gross Receipts and Compensating Tax Act only if the entity's receipts are entirely from: A. activities or sources other than taxable…

A. Receipts of a water utility owned or operated by an agency, institution, instrumentality or political subdivision of the state of New Mexico from connect, disconnect, installation or stand-by charges or the like are not receipts from selling water or another taxable activity a…

A. Receipts of an agency, institution, instrumentality or political subdivision of the state of New Mexico from any type of time-price differential are not receipts from a taxable activity and are not governmental gross receipts. B. Example 1: University X charges full-time stude…

Section 9-11-6.2 NMSA 1978.

A. Receipts of an agency, institution, instrumentality or political subdivision of the state of New Mexico from the sale of real estate are not receipts from a taxable activity and are not governmental gross receipts. B. Example 1: In the course of a project undertaken pursuant t…

A. Receipts of an agency, institution, instrumentality or political subdivision of the state of New Mexico from participating in an athletic event open to the general public which is conducted by another agency, institution, instrumentality or political subdivision of the state o…

A. Receipts from the imposition of criminal or civil fines or forfeitures are not receipts from a taxable activity and are not governmental gross receipts. B. Example 1: The taxation and revenue department charges penalty (at 2% per month, or portion thereof, up to a maximum of 2…

Permanent.

11/15/96, unless a later date is cited at the end of a section, in which case the later date is the effective date.

The objective of this part is to interpret, exemplify, implement and enforce the provisions of the Gross Receipts and Compensating Tax Act.

A. Admission: An "admission" to a recreational, athletic or entertainment event includes the granting of permission to observe or participate in a recreational, athletic or entertainment activity. (1) Example 1: City C charges a "greens fee" for use of a public golf course mainta…

A. "Receipts" means the total amount of money or the value of other consideration received by the state of New Mexico or any agency, institution, instrumentality or political subdivision thereof from another person. B. Example: City Y operates a zoo. Admissions are charged; annua…

Taxation and Revenue Department, Joseph M. Montoya Building, 1100 South St. Francis Drive, P.O. Box 630, Santa Fe NM 87504-0630

This part applies to all persons engaging in business in New Mexico.

Section 9-11-6.2 NMSA 1978.

Permanent.

1/31/97, unless a later date is cited at the end of a section, in which case the later date is the effective date.

The objective of this part is to interpret, exemplify, implement and enforce the provisions of the local option gross receipts taxes.

[Reserved.]

A. Section 602 of the Federal Telecommunications Act of 1996 preempts the imposition of any local option gross receipts tax upon the gross receipts of a provider of direct satellite service from providing direct satellite service. Accordingly, no portion of any local option tax m…

Taxation and Revenue Department, Joseph M. Montoya Building, 1150 South St. Francis Drive, P.O. Box 630, Santa Fe NM 97504-0630