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Please find the Tax Section that applies to you below.

Telecommunication Relay Service Surcharge

Every telecommunications company, including mobile telecommunications (cellular service) companies, providing intrastate telephone services (ITS) within New Mexico must charge, collect, and remit the telecommunications relay service surcharge (TRS) to the Taxation and Revenue Department (TRD) (Section 63-9F-11, NMSA 1978). The surcharge is thirty-three hundredths of one percent (0.33%) of the gross amount paid by customers for intrastate calls (see the definitions in the instructions). Telecommunications companies must include the surcharge on the monthly bills of their customers. The companies must then remit the surcharge on or before the 25th day of the month following the month the surcharge was collected.

Telecommunication Forms and Documents

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