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In transactions for which state law provides gross receipts tax deductions, the buyer or lessee may give the s... Read More


Because the gross receipts tax structure differs fundamentally from a sales tax, New Mexico does not accept an... Read More


The nontaxable transaction certificate (NTTC) is the only acceptable proof of certain deductions. The buyer ob... Read More


Yes. As a registered New Mexico gross receipts taxpayer, you can obtain, execute and record the use of NTTCs t... Read More


If TRD’s records show that you have an outstanding tax liability or that you are a non-filer for one or ... Read More


No. The available NTTC types are: No. The available NTTC types are:

  • TYPE 2 certificates may be used for certain... Read More

Statutes allow, but do not require, an NTTC to be executed for these transactions:


Complete an NTTC form by entering the required information about the vendor to whom the NTTC is to be delivere... Read More


An NTTC may be copied only:

  • By TRD or, on TRD’s request, by the person to whom the NTTC has been issued o... Read More

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