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New Mexico needs you to register! 

TRD is working to improve the tax process for Special Events in New Mexico.

Tax payments will no longer be collected at Special Events.  Instead, TRD representatives are available to assist with registration of businesses and answering questions on how and when to file for Special Events.  Failure to register and file will impact your ability to participate in other or future Special Events.

As we work to improve our processes, we need everyone to have a valid New Mexico Business Tax Identification Number (CRS ID number).  Even if you currently have a CRS ID number, please complete a Application for Business Tax Identification Number Form (ACD 31015) to indicate in Box 13 your filing frequency and that you are participating in a Special Event.  If you do not currently have a CRS-ID number, please complete form ACD 31015 prior to the event.  We will assign a CRS ID number to you.  A completed form can be e-mailed to TRD.ABQSpecialEvent@state.nm.us or faxed to (505) 841-6327.  We will provide you with a new or updated CRS Registration Certificate by mail, e-mail, or at the event.

Vendors who attend Special Events MUST file and pay using a CRS-1 report by the 25th day of the month following the Special Event or their normally scheduled month based on filing status.  This can be completed using the Taxpayer Access Point, https://tap.state.nm.us/tap/_/.

WHAT IS A SPECIAL EVENT?
A “Special Event” is considered an entertainment, amusement, recreational or marketing event which occurs at a single location on a yearly or irregular basis where merchandise or services are sold within the state of New Mexico.
WHO IS A VENDOR?
A “Vendor” is a person selling merchandise, providing a service or attending an informational booth at a Special Event.As a Vendor, you are doing business in New Mexico and required to register with Taxation and Revenue Department for a CRS ID number and subject to file and pay Gross Receipts Tax.

Reference Links

E- File
Manage your account online 
Who Must Register?
FYI-102: Information for New Businesses
FYI-105: Gross Receipts and Compensating Taxes: An Overview
Gross Receipts Tax Workshops
Gross Receipts Tax Rates


Contact Information:

Phone Number: 1-866-285-2996 or (505) 841-6352
Special Events email address: TRD.ABQSpecialEvent@state.nm.us

Office locations and Mailing addres

Albuquerque District Office
5301 Central Ave NE
PO Box 8485
Albuquerque, NM 87198-8485

Farmington District Office
3501 E. Main St., Suite N
Farmington, NM 87499
.

Las Cruces District Office
2540 S. El Paseo, Bldg. #2
PO Box 607
Las Cruces, NM 88004-0607

Roswell District Office
400 Pennsylvania Ave., Suite 200
PO Box 1557
Roswell, NM 88202-1557
Santa Fe District Office
1200 South St. Francis Dr.
PO Box 5374
Santa Fe, NM 87502-5374
 
     

Your opinion matters.  Please click on the link below to provide us feedback on Special Events.
https://www.surveymonkey.com/r/TRDSpecialEvent

Please be advised that this publication is intended as a general guide and does not constitute a ruling issued pursuant to NMSA 1978, Section 9-11-6.2, does not stop the Department from taking a contrary position in the future and is not a substitute for legal advice.

 

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Taxation and Revenue New Mexico

1100 South St. Francis Drive
Santa Fe, NM 87504
(505) 827-0700

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