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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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Taxation and Revenue New Mexico

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

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