{"id":2595,"date":"2020-10-26T16:57:48","date_gmt":"2020-10-26T22:57:48","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?page_id=2595"},"modified":"2023-03-15T15:01:52","modified_gmt":"2023-03-15T21:01:52","slug":"agreements-overview","status":"publish","type":"page","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/agreements-overview\/","title":{"rendered":"Agreements Overview"},"content":{"rendered":"<p>[et_pb_section fb_built=&#8221;1&#8243; _builder_version=&#8221;4.16&#8243; _module_preset=&#8221;default&#8221; background_repeat=&#8221;round&#8221; custom_margin=&#8221;0px||||false|false&#8221; custom_padding=&#8221;0px||0px|||&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_row _builder_version=&#8221;4.16&#8243; _module_preset=&#8221;default&#8221; use_background_color_gradient=&#8221;on&#8221; background_color_gradient_stops=&#8221;#ffffff 0%|#dedede  100%&#8221; background_color_gradient_start=&#8221;#ffffff&#8221; background_color_gradient_end=&#8221;#dedede &#8221; custom_margin=&#8221;0px||||false|false&#8221; custom_padding=&#8221;4px||4px||true|false&#8221; background_color_gradient_stops_tablet=&#8221;#ffffff 0%|#dedede  100%&#8221; background_color_gradient_stops_phone=&#8221;#ffffff 0%|#dedede  100%&#8221; border_width_all=&#8221;1px&#8221; border_color_all=&#8221;#c9c9c9&#8243; global_module=&#8221;210&#8243; saved_tabs=&#8221;all&#8221; locked=&#8221;off&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.16&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_dmb_breadcrumbs font_icon=&#8221;%%20%%&#8221; home_icon=&#8221;%%236%%&#8221; use_home_text=&#8221;on&#8221; home_text=&#8221;All NM Taxes&#8221; use_home_url=&#8221;on&#8221; home_url=&#8221;\/all-nm-taxes\/all-nm-taxes\/&#8221; _builder_version=&#8221;4.16&#8243; _module_preset=&#8221;default&#8221; body_text_color=&#8221;#282728&#8243; separator_text_color=&#8221;#282728&#8243; link_text_color=&#8221;#000000&#8243; custom_padding=&#8221;0px||0px|15px|false|false&#8221; global_colors_info=&#8221;{}&#8221;][\/et_pb_dmb_breadcrumbs][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=&#8221;1&#8243; specialty=&#8221;on&#8221; padding_top_1=&#8221;0px&#8221; _builder_version=&#8221;4.16&#8243; _module_preset=&#8221;default&#8221; custom_padding=&#8221;0px||0px|||&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;1_4&#8243; _builder_version=&#8221;4.16&#8243; custom_padding=&#8221;|||&#8221; global_colors_info=&#8221;{}&#8221; custom_padding__hover=&#8221;|||&#8221;][et_pb_blurb title=&#8221;Explore Section &#038; Events&#8221; use_icon=&#8221;on&#8221; font_icon=&#8221;&#xe044;||divi||400&#8243; _builder_version=&#8221;4.13.0&#8243; _module_preset=&#8221;7b5e95ba-231a-438c-8dd9-6676746c29e6&#8243; global_module=&#8221;8030&#8243; global_colors_info=&#8221;{}&#8221;][\/et_pb_blurb][et_pb_sidebar area=&#8221;et_pb_widget_area_5&#8243; _builder_version=&#8221;4.9.0&#8243; _module_preset=&#8221;50d7f88b-470d-49c8-b370-96c4a9bca4df&#8221; global_module=&#8221;2462&#8243; saved_tabs=&#8221;all&#8221; global_colors_info=&#8221;{}&#8221;][\/et_pb_sidebar][\/et_pb_column][et_pb_column type=&#8221;3_4&#8243; specialty_columns=&#8221;3&#8243; _builder_version=&#8221;4.16&#8243; custom_padding=&#8221;|||&#8221; global_colors_info=&#8221;{}&#8221; custom_padding__hover=&#8221;|||&#8221;][et_pb_row_inner _builder_version=&#8221;4.16&#8243; _module_preset=&#8221;default&#8221; background_color=&#8221;#ffffff&#8221; custom_padding=&#8221;|20px||20px|false|false&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column_inner saved_specialty_column_type=&#8221;3_4&#8243; _builder_version=&#8221;4.16&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_post_title meta=&#8221;off&#8221; _builder_version=&#8221;4.16&#8243; _module_preset=&#8221;default&#8221; title_font=&#8221;|300|||||||&#8221; title_font_size=&#8221;50px&#8221; title_letter_spacing=&#8221;-3px&#8221; global_colors_info=&#8221;{}&#8221;][\/et_pb_post_title][et_pb_text _builder_version=&#8221;4.20.2&#8243; _module_preset=&#8221;default&#8221; hover_enabled=&#8221;0&#8243; global_colors_info=&#8221;{}&#8221; sticky_enabled=&#8221;0&#8243;]<\/p>\n<h2>The Department can enter into tax agreements with specific government entities.<\/h2>\n<p>Below is information about three types of agreements that the Department has entered into with other government entities: Tribal Cooperative Agreements, U.S. Government Agreements (Type 15 NTTCs) and Information Sharing Agreements.<\/p>\n<h3>Tribal Cooperative Agreements<\/h3>\n<p>Section 9-11-12.1 NMSA 1978, authorizes the Department to enter into agreements with the following Pueblos, Tribes and Nations to collect any gross receipts tax imposed by the Pueblos, Tribes or Nations:<\/p>\n<ul>\n<li>Acoma<\/li>\n<li>Cochiti<\/li>\n<li>Isleta<\/li>\n<li>Jemez<\/li>\n<li>Laguna<\/li>\n<li>Nambe<\/li>\n<li>Picuris<\/li>\n<li>Pojoaque<\/li>\n<li>Sandia<\/li>\n<li>San Felipe<\/li>\n<li>San Ildefonso<\/li>\n<li>San Juan (Ohkay Owingeh)<\/li>\n<li>Santa Ana<\/li>\n<li>Santa Clara<\/li>\n<li>Santo Domingo (Kewa)<\/li>\n<li>Taos<\/li>\n<li>Tesuque<\/li>\n<li>Zia or Zuni<\/li>\n<li>The nineteen New Mexico pueblos acting collectively<\/li>\n<li>The Jicarilla Apache Nation<\/li>\n<li>The Mescalero Apache Tribe<\/li>\n<\/ul>\n<p>If a pueblo, tribe or nation grants a 25% credit against its tax and meets other specified conditions, the state will grant a 75% credit against state and local gross receipts tax due from taxpayers subject to both taxes (Section 7-9-88.1 NMSA 1978). The result is that taxpayers pay the same tax they would under state and local taxes alone, avoiding dual taxation. Tribal taxes only apply to businesses operating on land owned by a tribe or held by the United States in trust for the tribe.<\/p>\n<p><strong><a href=\"\/governments\/tribal-cooperative-agreements\/\">See\u00a0Active Tribal Cooperative Agreements<\/a><\/strong><\/p>\n<h3>U.S. Government Agreements \u2013 Type 15 NTTCs<\/h3>\n<p>The purposes of the U.S. Government Agreements (Type 15 NTTCs) are to:<\/p>\n<ul>\n<li>Facilitate the prompt and economic accomplishment of the lawful objectives of the United States;<\/li>\n<li>Facilitate the equitable administration and enforcement of the revenue laws of the State of New Mexico;<\/li>\n<li>Prevent litigation between the parties, and between the Department and persons who claim to be contractors to and\/or agents and instrumentalities of the United States.<\/li>\n<\/ul>\n<p>The authorities for these agreements are found in federal and state law and regulations.<\/p>\n<p>Receipts from selling tangible personal property to a federal contractor or subcontractor may be deducted from the seller&#8217;s gross receipts. This is done if the federal contractor or subcontractor executes a Type 15 Nontaxable Transaction Certificate (NTTC) to the seller. The federal contractor or subcontractor is authorized to issue a Type 15 NTTC only if the federal contract number is entered on the appropriate line of the Type 15 NTTC. In addition, all of the criteria contained in the agreement between New Mexico and the U.S. Government must be met. The contracting agency is one of the U.S. agencies that take part in the agreement.<\/p>\n<p>The criteria contained in the agreement between New Mexico and the U.S. Government states:<\/p>\n<p>The contract must be for services;<\/p>\n<ul>\n<li>The contract must be a cost or cost plus fixed fee;<\/li>\n<li>The contract must contain a title-passing clause. This means that title to all tangible<br \/>personal property purchased under the contract passes immediately to the federal government upon delivery to the contractor by the vendor; and<\/li>\n<li>The services performed pursuant to the contract must be subject to the gross receipts tax. A federal contractor or subcontractor may not issue a Type 15 NTTC for the purchase of services (Regulation 3.2.205.11 NMAC). Compensating tax will be due from the contractor if the contractor executes a Type 15 NTTC for the purchase of tangible personal property not specifically identified in the contract and not subsequently turned over to the U.S. Government.<\/li>\n<\/ul>\n<p><strong><a href=\"\/all-nm-taxes\/statutes-department-directives-us-government-agreements-type-15-nttc\/\">See Active U.S. Government Agreements \u2013 Type 15\u00a0NTTCs\u00a0<\/a><\/strong><\/p>\n<h3>Information Sharing Agreements<\/h3>\n<p>Section 7-1-8.6 NMSA 1978 authorizes the Department to provide tax information to an authorized representative of an Indian nation, tribe or pueblo whose territory is within New Mexico. This is pursuant to an information-sharing agreement with the Indian nation, tribe or pueblo. The Indian nation, tribe or pueblo must have enacted a confidentiality statute similar to Section 7-1-8 NMSA 1978. The information exchanged under such an agreement is to be used by either government entity for the administration of its respective tax laws to ensure the proper enforcement of the tax laws of each government.<\/p>\n<p><strong><a href=\"\/governments\/information-sharing-agreements\/\">See Active Information Sharing Agreements<\/a><\/strong><\/p>\n<p>[\/et_pb_text][\/et_pb_column_inner][\/et_pb_row_inner][\/et_pb_column][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>The Department can enter into tax agreements with specific government entities. Below is information about three types of agreements that the Department has entered into with other government entities: Tribal Cooperative Agreements, U.S. Government Agreements (Type 15 NTTCs) and Information Sharing Agreements. Tribal Cooperative Agreements Section 9-11-12.1 NMSA 1978, authorizes the Department to enter into [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"class_list":["post-2595","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Agreements Overview : All NM Taxes<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/agreements-overview\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Agreements Overview : All NM Taxes\" \/>\n<meta property=\"og:description\" content=\"The Department can enter into tax agreements with specific government entities. Below is information about three types of agreements that the Department has entered into with other government entities: Tribal Cooperative Agreements, U.S. Government Agreements (Type 15 NTTCs) and Information Sharing Agreements. Tribal Cooperative Agreements Section 9-11-12.1 NMSA 1978, authorizes the Department to enter into [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/agreements-overview\/\" \/>\n<meta property=\"og:site_name\" content=\"All NM Taxes\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/nmtaxationandrevenue\" \/>\n<meta property=\"article:modified_time\" content=\"2023-03-15T21:01:52+00:00\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"5 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/all-nm-taxes\\\/agreements-overview\\\/\",\"url\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/all-nm-taxes\\\/agreements-overview\\\/\",\"name\":\"Agreements Overview : All NM Taxes\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/all-nm-taxes\\\/#website\"},\"datePublished\":\"2020-10-26T22:57:48+00:00\",\"dateModified\":\"2023-03-15T21:01:52+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/all-nm-taxes\\\/agreements-overview\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.tax.newmexico.gov\\\/all-nm-taxes\\\/agreements-overview\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/all-nm-taxes\\\/agreements-overview\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/all-nm-taxes\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Agreements Overview\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/all-nm-taxes\\\/#website\",\"url\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/all-nm-taxes\\\/\",\"name\":\"NM Taxation and Revenue Department\",\"description\":\"The Taxation and Revenue Department, charged with the task of collecting tax dollars and distributing them according to state law, answers to the Governor as part of the executive branch of state government.\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/all-nm-taxes\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/all-nm-taxes\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/all-nm-taxes\\\/#organization\",\"name\":\"New Mexico Taxation and Revenue Department\",\"url\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/all-nm-taxes\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/all-nm-taxes\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/all-nm-taxes\\\/wp-content\\\/uploads\\\/sites\\\/9\\\/2020\\\/10\\\/logo.png\",\"contentUrl\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/all-nm-taxes\\\/wp-content\\\/uploads\\\/sites\\\/9\\\/2020\\\/10\\\/logo.png\",\"width\":180,\"height\":66,\"caption\":\"New Mexico Taxation and Revenue Department\"},\"image\":{\"@id\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/all-nm-taxes\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.facebook.com\\\/nmtaxationandrevenue\",\"https:\\\/\\\/en.wikipedia.org\\\/wiki\\\/New_Mexico_Taxation_and_Revenue_Department\"]}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Agreements Overview : All NM Taxes","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/agreements-overview\/","og_locale":"en_US","og_type":"article","og_title":"Agreements Overview : All NM Taxes","og_description":"The Department can enter into tax agreements with specific government entities. Below is information about three types of agreements that the Department has entered into with other government entities: Tribal Cooperative Agreements, U.S. Government Agreements (Type 15 NTTCs) and Information Sharing Agreements. Tribal Cooperative Agreements Section 9-11-12.1 NMSA 1978, authorizes the Department to enter into [&hellip;]","og_url":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/agreements-overview\/","og_site_name":"All NM Taxes","article_publisher":"https:\/\/www.facebook.com\/nmtaxationandrevenue","article_modified_time":"2023-03-15T21:01:52+00:00","twitter_card":"summary_large_image","twitter_misc":{"Est. reading time":"5 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/agreements-overview\/","url":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/agreements-overview\/","name":"Agreements Overview : All NM Taxes","isPartOf":{"@id":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/#website"},"datePublished":"2020-10-26T22:57:48+00:00","dateModified":"2023-03-15T21:01:52+00:00","breadcrumb":{"@id":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/agreements-overview\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/agreements-overview\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/agreements-overview\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/"},{"@type":"ListItem","position":2,"name":"Agreements Overview"}]},{"@type":"WebSite","@id":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/#website","url":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/","name":"NM Taxation and Revenue Department","description":"The Taxation and Revenue Department, charged with the task of collecting tax dollars and distributing them according to state law, answers to the Governor as part of the executive branch of state government.","publisher":{"@id":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/#organization","name":"New Mexico Taxation and Revenue Department","url":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/#\/schema\/logo\/image\/","url":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/wp-content\/uploads\/sites\/9\/2020\/10\/logo.png","contentUrl":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/wp-content\/uploads\/sites\/9\/2020\/10\/logo.png","width":180,"height":66,"caption":"New Mexico Taxation and Revenue Department"},"image":{"@id":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/nmtaxationandrevenue","https:\/\/en.wikipedia.org\/wiki\/New_Mexico_Taxation_and_Revenue_Department"]}]}},"_links":{"self":[{"href":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/wp-json\/wp\/v2\/pages\/2595","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/wp-json\/wp\/v2\/comments?post=2595"}],"version-history":[{"count":7,"href":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/wp-json\/wp\/v2\/pages\/2595\/revisions"}],"predecessor-version":[{"id":10851,"href":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/wp-json\/wp\/v2\/pages\/2595\/revisions\/10851"}],"wp:attachment":[{"href":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/wp-json\/wp\/v2\/media?parent=2595"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}