Interstate Telecommunications Gross Receipts Tax 

The Interstate Telecommunications Gross Receipts Tax (ITGRT) applies to interstate telecommunications gross receipts of any person engaging in interstate telecommunications business in New Mexico (Section 7-9C-3 NMSA 1978).  Interstate telecommunications gross receipts are the total amount of money or the value of other consideration received from providing 

  • Interstate telecommunications services (other than mobile telecommunications services) that originate or terminate in New Mexico and are charged to a telephone number or account in New Mexico, and
  • Mobile telecommunications services that originate in one state and terminate in any location outside it, to a customer with a place of primary use in New Mexico (Section 7-9C-2(E) NMSA 1978) Interstate telecommunications service is defined as voice, message, or data transmission by wire, cable, fiber optic, laser, microwave, radio, satellite, or other similar transmission mode.

The tax rate is 4.25%. It applies to the taxable receipts described above. No local option gross receipts taxes may be imposed on interstate telecommunications services.

After payment of refunds and interest, the state distributes a portion of ITGRT to municipalities according to a formula based on interstate telecommunications gross receipts tax collected from business locations within municipalities, state fairgrounds within municipalities, municipally owned land outside the municipality, and Indian reservations or pueblo grants adjoining the municipality. The remainder goes to the General Fund.

 

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E- File
FYI-403: Interstate Telecommunications
FYI-105: Gross Receipts and Compensating Taxes: An Overview
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