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  2. Special Events and Vendors

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 (GRT ID number).  To obtain a GRT ID please complete an online application at Tap.State.NM.US.  Please select “Apply for a Business Tax ID” and follow the prompts.  When selecting your filing frequency be sure to check the box “Special Event” to indicate you are participating in a Special Event.

If you previously had a Tax Id Number, you will likely need to reapply as our account types have changed. For verification, you may contact the Call Center Bureau to verify if you need to reapply. You will be provided with a new or updated Registration Certificate under the “letters” tab of your online profile.

Vendors who attend Special Events MUST file and pay 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.

For instructions on how to file on our updated site with the updated tax id’s please watch this video.

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 BusinessesFYI-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.