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Latest MeF Information:

Sept. 28, 2016
New Mexico’s MeF programs to leverage FTA’s Secure Exchange System for access to development resources for TY2016.

If you are engaged in business in New Mexico, you must file a New Mexico tax return and pay gross receipts tax for the privilege of doing business in New Mexico.

The tax is imposed on the gross receipts of persons who:

  • sell property in New Mexico; property includes real property, tangible personal property, including electricity and manufactured homes, licenses (other than the licenses of copyrights, trademarks or patents) and franchises.
  • perform services in New Mexico; service includes construction  and all construction materials that will become part of the construction project.
  • lease or license property employed in New Mexico
  • grant a right to use a franchise employed in New Mexico
  • sell research and development services performed outside New Mexico when the product of the service is initially used in New Mexico
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