Show Subnavigation

Please find the Tax Section that applies to you below.

Leased Vehicle Surcharge

New Mexico imposes a leased vehicle surcharge on the lease of a vehicle to another person by a person engaging in business in New Mexico when the lease is subject to the leased vehicle gross receipts tax (Section 7-14A-3.1 NMSA 1978). The surcharge is $2.00 for each day each vehicle is leased. The receipts are reported on a CRS-1 Form. The tax is due on or before the twenty-fifth of the month following the month in which the taxale event occurs.

We distribute the revenue from this surcharge to the General Fund.

Contact Information

To contact the Department

Links

E- File
RPD-41146, Motor Vehicle Excise (MVET) and Leased Vehicle Gross Receipts Tax (LVGRT) 
FYI-225: Short-Term Leased Vehicles 
Who Must Register?
FYI-102: Information for New Businesses 
FYI-105: Gross Receipts and Compensating Taxes: An Overview

Gross Receipts Tax Forms and Documents

back to list

Permalink: Copy this link

View Our Most Popular Pages & Services
Latest News:
Governor Susana Martinez

Governor Susana Martinez

Learn more about governor Martinez
Secretary Demesia Padilla

Secretary Demesia Padilla,CPA

Learn more about secretary Padilla

Online Services

Find an Online Service to Serve Your Needs

Taxation and Revenue New Mexico

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

TRD Home          Privacy & Security          Site Policies          Accessibility/Non-Discrimination Statement          
About Us          Contact Us      Site MapLink to New Mexico Tax and Revenue Facebook Page

call us E-Mail Contact Us