{"id":1914,"date":"2020-10-23T10:30:46","date_gmt":"2020-10-23T16:30:46","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=1914"},"modified":"2020-11-17T09:26:59","modified_gmt":"2020-11-17T16:26:59","slug":"interstate-telecommunications-gross-receipts-tax","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2020\/10\/23\/interstate-telecommunications-gross-receipts-tax\/","title":{"rendered":"Interstate Telecommunications Gross Receipts Tax"},"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>The Interstate Telecommunications Gross Receipts Tax (ITGRT) applies to interstate telecommunications gross receipts of any person engaging in interstate telecommunications business in New Mexico (<a href=\"http:\/\/www.nmonesource.com\/\" target=\"_blank\" rel=\"noopener noreferrer\">Section 7-9C-3 NMSA 1978<\/a>).\u00a0Interstate telecommunications gross receipts are the total amount of money or the value of other consideration received from providing<\/p>\n<ul>\n<li>\n<div>Interstate telecommunications services (other than mobile telecommunications services) that originate or terminate in New Mexico and are charged to a telephone number or account in New Mexico, and<\/div>\n<\/li>\n<li>\n<div>Mobile telecommunications services that originate in one state and terminate in any location outside it, to a customer with a place of primary use in New Mexico (<a href=\"http:\/\/www.nmonesource.com\/\" target=\"_blank\" rel=\"noopener noreferrer\">Section 7-9C-2(E) NMSA 1978<\/a>)\u00a0Interstate telecommunications service is defined as voice, message, or data transmission by wire, cable, fiber optic, laser, microwave, radio, satellite, or other similar transmission mode.<\/div>\n<\/li>\n<\/ul>\n<p>The tax rate is 4.25%. It applies to the taxable receipts described above. No local option gross receipts taxes may be imposed on interstate telecommunications services.<\/p>\n<p>After payment of refunds and interest, the state distributes a portion of ITGRT to municipalities according to a formula based on interstate telecommunications gross receipts tax collected from business locations within municipalities, state fairgrounds within municipalities, municipally owned land outside the municipality, and Indian reservations or pueblo grants adjoining the municipality. The remainder goes to the General Fund.<\/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>The Interstate Telecommunications Gross Receipts Tax (ITGRT) applies to interstate telecommunications gross receipts of any person engaging in interstate telecommunications business in New Mexico (Section 7-9C-3 NMSA 1978).\u00a0Interstate telecommunications gross receipts are the total amount of money or the value of other consideration received from providing Interstate telecommunications services (other than mobile telecommunications services) that [&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-1914","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>Interstate Telecommunications Gross Receipts Tax : All NM Taxes<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, 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