Show Subnavigation

What transactions are subject to New Mexico governmental gross receipts tax?

Governmental gross receipts tax applies only to:

  • The sale of tangible personal property other than water from facilities open to the general public
  • The performance of, or admissions to, recreational, athletic or entertainment services or events in facilities open to the general public
  • Refuse collection or refuse disposal, or both
  • Sewage services
  • The sale of water by a utility owned or operated by a county, municipality or other political subdivision of the state, and - the renting of parking, docking or tie-down spaces or the granting of permission to park vehicles, tie aircraft down, or dock boats.
back to list
View Our Most Popular Pages & Services
Latest News:
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