Anyone who engages in business in New Mexico must register with the Taxation and Revenue Department (TRD).
We may make an exception if your business is exempt from gross receipts, withholding, or compensating tax by state law.
After registering you will receive a New Mexico tax identification number. Use this number to report and pay state and local option gross receipts tax, New Mexico withholding tax and compensating tax under the Combined Reporting System (CRS). Known as a CRS Identification Number, it is used to report and pay tax collected on gross receipts from business conducted in New Mexico.
Oil and Gas
A person or business that produces oil and gas must obtain an Oil and Gas Reporting Identification Number (OGRID). This is different from a CRS identification number. For information about obtaining an OGRID, please contact our Oil and Gas Bureau at (505) 827-0812. Persons or businesses that must obtain an OGRID include those that produce:
- oil; natural gas;
- liquid hydrocarbons;
- carbon dioxide;
- helium, or other non-hydrocarbon gas.
A CRS identification number is not required for those who must pay withholding tax on oil or gas proceeds payments to nonresidents of New Mexico for wells located in this state. Pay those withholdings using RPD-41284, Quarterly Oil and Gas Proceeds Withholding Tax Return.
A corporation must obtain a CRS Identification Number if it has New Mexico gross receipts, withholding or compensating taxes to report. A corporation without liability for those taxes and is not required to obtain a CRS Identification Number may still be required to file a New Mexico corporate income and franchise tax return.
A corporation also must register with the New Mexico Secretary of State's Office.
How to Apply for a CRS Identification Number
We offer two ways to obtain a CRS identification number. You can submit an ACD-31015, Application for Business Tax Identification Number to any local tax office. Instructions on completing ACD-31015 are also available. You can also apply for a CRS identification number online.
Any entity other than a sole proprietor/individual owner that does not have employees must obtain a Federal Employer Identification Number (FEIN). The IRS issues this number. To contact the IRS, call 1-800-829-4933, or click FEIN online.
There is no fee to register or obtain a CRS identification number. You can return your forms to any district tax office or register online and receive a CRS identification number immediately. Applications submitted by mail are processed within one to two weeks. We then mail the CRS identification number to you. Applications for CRS identification numbers are also available at many city, village and town halls around the state. Those offices can issue a CRS identification number immediately upon processing an application.
Special Tax Programs
There are some cases in which certain businesses need another kind of registration in addition to the CRS Number. Special registration is required for sales of cigarettes, tobacco products, and liquor, for water production, for gasoline and special fuels, and for businesses engaged in severance and resources activities. Submit form RPD-41218, Registration for Special Tax Programs, or visit your district tax office if you prefer to complete the form in person.
TRD local District Offices
New Mexico Public Regulation Commission
PERA Building, Room 418
P. O. Drawer 1269
Santa Fe, NM 87504
For assistance, please call 505-827-4500
In-State Toll-Free Phone: 1-800-477-3632
Or online - http://www.sos.state.nm.us/