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Businesses

  • Online Services
    • Businesses
    • Taxpayer Advocate
    • Current RFPs
    • Account Management
      • Manage My Account Online
      • Who must register a business?
      • Determining Business Location
      • NAICS Codes
      • Business Types
      • Close My Business
      • How to Make a Payment
      • Register / Close a Corporation
      • Request an Extension to File
    • File a Return
    • Make A Payment
    • Non Taxable Transaction Certificates
    • Register Your Business
    • View Your Filing History
    • Unclaimed Property
    • Motor Vehicle Services
    • Forms & Publications
    • Commercial Vehicle Services
    • Request a Managed Audit
    • GIS Data Files and Tools
  • Non-Taxable Transaction Certificates (NTTC)
    • Non-Taxable Transaction Certificates (NTTC)
    • Online Non Taxable Transaction Certificates
    • NTTC Types
    • Manufacturers Consumables GRT Deduction
  • NM Business Taxes
    • Gross Receipts Location Code and Tax Rate Map
    • Gross Receipts
      • Overview
      • Who must file?
    • Wage Withholding Tax
    • Cannabis Excise Tax
    • Compensating Tax
    • Corporate Income & Franchise Tax
      • Overview
      • Filing Requirements
      • Pass-Through Entity
    • Workers’ Compensation
    • Other NM Taxes
    • Tax Tables
    • In-State / Veteran Preference Certification
    • Oil, Natural Gas and Mineral Extraction Taxes
      • Overview
    • Small Business Saturday
    • Insurance Premium Tax Program
  • Resources & Information
    • Who Must Register a Business?
    • Independent Contractors vs Employees
    • Workshops
    • Self Service Payment Plan Option
    • Information for Non-profits
    • Request a Ruling
    • Audit
    • Collections
    • Special Events and Vendors
    • Workshop Registration
    • Unclaimed Property
    • Inspection of Public Records Request
  • Property Tax
    • Overview
    • Appraisal Bureau
      • About the Bureau
      • Resources for County Assessors
      • County Evaluations
      • Sales Ratio Study
      • Useful Links
    • Delinquent Property Tax
      • Delinquent Property Tax Auctions
      • Active Property Tax Installments By County
    • State Assessed Properties
      • Overview
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      • State Assessed E-File Portal
      • Appeal Process
      • Additional Information & Resources
      • Contact Us
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      • Geographic Information System (GIS)
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      • New Mexico Property Tax Districts
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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

Filing Requirement

All companies assessed by SAPB are required to register with the Bureau and file an annual rendition (property tax return) on or before the last day of February of the tax year. All property used in the conduct of the following specialized industries is required to be reported:

• railroad;
• telecommunications;
• pipeline;
• public utility;
• airline;
• electric generating plants, whether or not owned by a public utility, if all or part of the electricity is generated for ultimate sale to the public;
• mineral property and property held or used in connection with mineral property as defined in Sections 7-36-22 through 7-36-25 NMSA 1978
• machinery, equipment and other personal property of all resident and non resident persons customarily engaged in construction that involves the use, during a tax year, of the machinery, equipment and other personal property in more than one county.

To register with SAPB and obtain a new account ID, complete form CAB-01 App for Registration Rev. 09-20

To update contact information for a registered account, complete form CAB-01A TP Info Update Rev. 09-20

Extension of Time to File
If you are unable to file by the reporting deadline, an extension of time to file must be requested on or before the last day of February of the tax year to avoid a late filing penalty. Extensions granted shall be for a period of not more than thirty (30) days.

To request an extension of time to file, you must do so in the SAEF Portal.  For help with accessing the portal, click here.

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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