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  1. Businesses
  2. Special Events and Vendors
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Businesses

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      • Manage My Account Online
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      • How to Make a Payment
      • Register / Close Your Corporation
      • Request an Extension to File
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    • Make A Payment
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    • Gross Receipts
      • Overview
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      • Determining Nexus
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    • Compensating Tax
    • Corporate Income & Franchise Tax
      • Overview
      • Filing Requirements
      • Pass-Through Entity
      • Nexus
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    • Tax Tables
    • In-State / Veteran Preference Certification
    • Oil, Natural Gas and Mineral Extraction Taxes
      • Overview
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  • Resources & Information
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    • Determining Nexus
    • Independent Contractors vs Employees
    • Workshops
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    • Overview
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      • About the Bureau
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      • County Evaluations
      • Sales Ratio Study
      • Useful Links
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      • Delinquent Property Tax Auctions
      • Active Property Tax Installments By County
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Businesses Sidebar

Tax Policy Advisory Committee meets Wednesday

10/5/2020

B-200.34 – Delivered Groceries

9/2/2020

Delivered groceries may not be taxable

9/2/2020

TRD Audit and Compliance Division to start outbound calling

8/25/2020

Changes Coming to Combined Reporting System

8/24/2020

Back-to-School Tax Holiday is this weekend

8/04/2020

Modified enforcement extended through August

7/30/2020

July new business workshop to be presented online

7/27/2020

New multi-year tax forms available

7/24/2020

Hearing scheduled on new rules for New Mexico driver’s licenses

7/21/2020

Special Events and Vendors

TRD is working to improve the tax process for Special Events in New Mexico.

Tax payments will no longer be collected at Special Events.  Instead, TRD representatives are available to assist with registration of businesses and answering questions on how and when to file for Special Events.  Failure to register and file will impact your ability to participate in other or future Special Events.

As we work to improve our processes, we need everyone to have a valid New Mexico Business Tax Identification Number (CRS ID number).  Even if you currently have a CRS ID number, please complete a Application for Business Tax Identification Number Form (ACD 31015) to indicate in Box 13 your filing frequency and that you are participating in a Special Event.  If you do not currently have a CRS-ID number, please complete form ACD 31015 prior to the event.  We will assign a CRS ID number to you.  A completed form can be e-mailed to Business.Reg@state.nm.us or faxed to (505) 841-6327.  We will provide you with a new or updated CRS Registration Certificate by mail, e-mail, or at the event.

Vendors who attend Special Events MUST file and pay using a CRS-1 report by the 25th day of the month following the Special Event or their normally scheduled month based on filing status.  This can be completed using the Taxpayer Access Point.

WHAT IS A SPECIAL EVENT?

A “Special Event” is considered an entertainment, amusement, recreational or marketing event which occurs at a single location on a yearly or irregular basis where merchandise or services are sold within the state of New Mexico.

WHO IS A VENDOR?

A “Vendor” is a person selling merchandise, providing a service or attending an informational booth at a Special Event.As a Vendor, you are doing business in New Mexico and required to register with Taxation and Revenue Department for a CRS ID number and subject to file and pay Gross Receipts Tax.

Reference Links

E- File
Manage your account online
Who Must Register?
FYI-102: Information for New Businesses
FYI-105: Gross Receipts and Compensating Taxes: An Overview
Gross Receipts Tax Workshops
Gross Receipts Tax Rates

Contact Information:

Phone Number: 1-866-285-2996
Special Events email address: 
Business.Reg@state.nm.us

Office locations and Mailing addres

Albuquerque District Office

10500 Copper Ave NE Suite C
PO Box 8485
Albuquerque, NM 87198-8485

Farmington District Office
3501 E. Main St., Suite N
Farmington, NM 87499
Las Cruces District Office
2540 S. El Paseo, Bldg. #2
PO Box 607
Las Cruces, NM 88004-0607
Roswell District Office
400 Pennsylvania Ave., Suite 200
PO Box 1557
Roswell, NM 88202-1557
Santa Fe District Office
1200 South St. Francis Dr.
PO Box 5374
Santa Fe, NM 87502-5374

Your opinion matters.  Please click on the link below to provide us feedback on Special Events.
Special Events Survey

Please be advised that this publication is intended as a general guide and does not constitute a ruling issued pursuant to NMSA 1978, Section 9-11-6.2, does not stop the Department from taking a contrary position in the future and is not a substitute for legal advice.

Latest News

Changes Coming to Combined Reporting System

Back-to-School Tax Holiday is this weekend

Modified enforcement extended through August

July new business workshop to be presented online

New multi-year tax forms available

Hearing scheduled on new rules for New Mexico driver’s licenses

Tax Policy Advisory Committee meets Wednesday

Delivered Groceries

Delivered groceries may not be taxable

TRD Audit and Compliance Division to start outbound calling

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