{"id":1833,"date":"2020-10-22T14:45:34","date_gmt":"2020-10-22T20:45:34","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=1833"},"modified":"2020-11-17T09:38:20","modified_gmt":"2020-11-17T16:38:20","slug":"leased-vehicle-surcharge","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2020\/10\/22\/leased-vehicle-surcharge\/","title":{"rendered":"Leased Vehicle Surcharge"},"content":{"rendered":"<p>[et_pb_section fb_built=&#8221;1&#8243; _builder_version=&#8221;4.6.6&#8243; _module_preset=&#8221;default&#8221;][et_pb_row _builder_version=&#8221;4.6.6&#8243; _module_preset=&#8221;default&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.6.6&#8243; _module_preset=&#8221;default&#8221;][et_pb_text _builder_version=&#8221;4.7.0&#8243; _module_preset=&#8221;default&#8221; hover_enabled=&#8221;0&#8243; sticky_enabled=&#8221;0&#8243;]<\/p>\n<p>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\u00a0(<a href=\"http:\/\/www.nmonesource.com\/\" target=\"_blank\" rel=\"noopener noreferrer\">Section 7-14A-3.1 NMSA 1978<\/a>).\u00a0The 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 taxable event occurs.<\/p>\n<p>We distribute the revenue from this surcharge to the General Fund.<\/p>\n<h3>Contact Information<\/h3>\n<p><a href=\"\/contact-us\">To contact the Department<\/a><\/p>\n<h3>Links<\/h3>\n<p><a href=\"https:\/\/tap.state.nm.us\/tap\/\" target=\"_blank\" rel=\"noopener noreferrer\">E-<span>\u00a0<\/span><\/a><a href=\"https:\/\/tap.state.nm.us\/tap\/\" target=\"_blank\" rel=\"noopener noreferrer\">File<\/a><br \/> <a href=\"https:\/\/realfile.tax.newmexico.gov\/rpd-41146.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">RPD-41146,\u00a0Motor Vehicle Excise (MVET) and\u00a0Leased\u00a0Vehicle\u00a0Gross\u00a0Receipts\u00a0Tax\u00a0(LVGRT)\u00a0<\/a><br \/> <a href=\"https:\/\/realfile.tax.newmexico.gov\/FYI-225%20SHORT-TERM%20LEASED%20VEHICLES.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">FYI-225: Short-Term Leased Vehicles<\/a><br \/> <a href=\"\/Businesses\/register-your-business\" target=\"_blank\" rel=\"noopener noreferrer\">Who Must Register?<\/a><br \/> <a href=\"https:\/\/realfile.tax.newmexico.gov\/FYI-102%20-%20Information%20for%20New%20Businesses.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">FYI-102: Information for New Businesses<\/a><br \/> <a href=\"https:\/\/realfile.tax.newmexico.gov\/FYI-105%20-%20Gross%20Receipts%20and%20Compensating%20Taxes%20-%20An%20Overview.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">FYI-105: Gross Receipts and Compensating Taxes: An Overview<\/a><\/p>\n<h3>Gross Receipts Tax Forms and Documents<\/h3>\n<p>[\/et_pb_text][et_pb_code _builder_version=&#8221;4.7.0&#8243; _module_preset=&#8221;default&#8221; hover_enabled=&#8221;0&#8243; sticky_enabled=&#8221;0&#8243;]<\/p>\n<div class=\"rf-table\" data-public=1 data-account-guid=\"34821a9573ca43e7b06dfad20f5183fd\" data-folder-id=\"a2f9a009-dbd4-4d8d-87df-2d34f63bda1a\" data-widget-id=\"d764f947-c8d8-473f-824f-2daea7384617\"><\/div>\n<p>[\/et_pb_code][et_pb_text _builder_version=&#8221;4.7.0&#8243; _module_preset=&#8221;default&#8221; hover_enabled=&#8221;0&#8243; sticky_enabled=&#8221;0&#8243;]<\/p>\n<p><a href=\"\/other-all-nm-taxes\">back to list<\/a><\/p>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>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\u00a0(Section 7-14A-3.1 NMSA 1978).\u00a0The surcharge is $2.00 for each day each vehicle is leased. The receipts are reported on [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"960","footnotes":""},"categories":[23],"tags":[],"class_list":["post-1833","post","type-post","status-publish","format-standard","hentry","category-all-nm-taxes"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Leased Vehicle Surcharge : 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\/2020\/10\/22\/leased-vehicle-surcharge\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Leased Vehicle Surcharge : All NM Taxes\" \/>\n<meta property=\"og:description\" content=\"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\u00a0(Section 7-14A-3.1 NMSA 1978).\u00a0The surcharge is $2.00 for each day each vehicle is leased. 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