Gaming Taxes 

For the privilege of engaging in gaming activities in New Mexico the state imposes an excise tax known as the gaming tax.

Gaming tax at 10% applies to the gross receipts of gaming device manufacturers and distributors from the sale, lease or transfer of gaming devices into New Mexico. 

Persons who operate gaming devices in the state remit a gaming operator tax.

The tax, based on net proceeds, is a different percentage according to the type of gaming operation:

 

  • Non-profit fraternal organization--10%.
  • Other licensed gaming operator--26%.

The gaming taxes are due on or before the 15th day of the month after the month in which the taxable event occurred.

We deposit the revenue from this tax to the General Fund.
 

Contact Information

New Mexico Taxation and Revenue Department
P.O. Box 25123
Santa Fe, NM 87504-5123

For assistance, call (505) 827-0792
Or for tax return help, email us at OtherTaxes@state.nm.us

 

Links

RPD-41209, Operator Gaming Tax Return
RPD-41071, Application for Tax Refund
Statutory Reference: Look for Sections 60-2E-47 NMSA 1978 in the New Mexico State Statutes.

 

 

 

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