{"id":371,"date":"2020-10-19T11:11:28","date_gmt":"2020-10-19T17:11:28","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/businesses\/?page_id=371"},"modified":"2024-09-16T08:39:31","modified_gmt":"2024-09-16T14:39:31","slug":"businesses","status":"publish","type":"page","link":"https:\/\/www.tax.newmexico.gov\/businesses\/","title":{"rendered":"Businesses"},"content":{"rendered":"<p>[et_pb_section fb_built=&#8221;1&#8243; _builder_version=&#8221;4.16&#8243; _module_preset=&#8221;default&#8221; custom_margin=&#8221;0px||||false|false&#8221; custom_padding=&#8221;0px||0px|||&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_row _builder_version=&#8221;4.16&#8243; _module_preset=&#8221;default&#8221; use_background_color_gradient=&#8221;on&#8221; background_color_gradient_stops=&#8221;#ffffff 0%|#dedede  100%&#8221; background_color_gradient_start=&#8221;#ffffff&#8221; background_color_gradient_end=&#8221;#dedede &#8221; custom_margin=&#8221;0px||||false|false&#8221; custom_padding=&#8221;4px||4px||true|false&#8221; background_color_gradient_stops_tablet=&#8221;#ffffff 0%|#dedede  100%&#8221; background_color_gradient_stops_phone=&#8221;#ffffff 0%|#dedede  100%&#8221; border_width_all=&#8221;1px&#8221; border_color_all=&#8221;#c9c9c9&#8243; global_module=&#8221;210&#8243; saved_tabs=&#8221;all&#8221; locked=&#8221;off&#8221; collapsed=&#8221;off&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.16&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_dmb_breadcrumbs font_icon=&#8221;%%20%%&#8221; home_icon=&#8221;%%236%%&#8221; use_home_text=&#8221;on&#8221; home_text=&#8221;Businesses&#8221; _builder_version=&#8221;4.16&#8243; _module_preset=&#8221;default&#8221; body_text_color=&#8221;#282728&#8243; separator_text_color=&#8221;#282728&#8243; link_text_color=&#8221;#000000&#8243; custom_padding=&#8221;0px||0px|15px|false|false&#8221; global_colors_info=&#8221;{}&#8221;][\/et_pb_dmb_breadcrumbs][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=&#8221;1&#8243; specialty=&#8221;on&#8221; _builder_version=&#8221;4.16&#8243; _module_preset=&#8221;c15d8663-17d8-453a-bfd0-2280d44320fa&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;1_4&#8243; _builder_version=&#8221;4.16&#8243; custom_padding=&#8221;|||&#8221; global_colors_info=&#8221;{}&#8221; custom_padding__hover=&#8221;|||&#8221;][et_pb_blurb title=&#8221;Explore Section &#038; Events&#8221; use_icon=&#8221;on&#8221; font_icon=&#8221;&#xe044;||divi||400&#8243; _builder_version=&#8221;4.16&#8243; _module_preset=&#8221;7b5e95ba-231a-438c-8dd9-6676746c29e6&#8243; global_colors_info=&#8221;{}&#8221;][\/et_pb_blurb][et_pb_sidebar area=&#8221;et_pb_widget_area_1&#8243; _builder_version=&#8221;4.7.7&#8243; _module_preset=&#8221;50d7f88b-470d-49c8-b370-96c4a9bca4df&#8221; custom_margin_tablet=&#8221;10px||||false|true&#8221; custom_margin_phone=&#8221;&#8221; custom_margin_last_edited=&#8221;on|desktop&#8221; custom_padding=&#8221;0px|4%|20px|4%|false|true&#8221; global_module=&#8221;450&#8243; saved_tabs=&#8221;all&#8221; locked=&#8221;off&#8221; global_colors_info=&#8221;{}&#8221;][\/et_pb_sidebar][\/et_pb_column][et_pb_column type=&#8221;3_4&#8243; specialty_columns=&#8221;3&#8243; _builder_version=&#8221;4.16&#8243; custom_padding=&#8221;|||&#8221; global_colors_info=&#8221;{}&#8221; custom_padding__hover=&#8221;|||&#8221;][et_pb_row_inner _builder_version=&#8221;4.16&#8243; _module_preset=&#8221;default&#8221; background_color=&#8221;#ffffff&#8221; custom_padding=&#8221;|20px||20px|false|false&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column_inner saved_specialty_column_type=&#8221;3_4&#8243; _builder_version=&#8221;4.16&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_post_title meta=&#8221;off&#8221; _builder_version=&#8221;4.16&#8243; _module_preset=&#8221;default&#8221; title_font=&#8221;|300|||||||&#8221; title_font_size=&#8221;50px&#8221; title_letter_spacing=&#8221;-3px&#8221; global_colors_info=&#8221;{}&#8221;][\/et_pb_post_title][et_pb_text _builder_version=&#8221;4.16&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<h2>Welcome to the Business Taxpayers\u2019 pages of the New Mexico Taxation and Revenue Department.<\/h2>\n<div>On these pages you should be able to find information you need to take care of your business tax obligations to our state. Whether you are a small business owner, a large, multinational corporation, a nonprofit organization or a sole proprietor, these pages will help. You can learn how to register your business, file and pay your taxes either online or by paper return, take certain tax credits, change your contact information and close or sell your business.<\/div>\n<p>[\/et_pb_text][et_pb_accordion module_class=&#8221;addthis&#8221; _builder_version=&#8221;4.27.0&#8243; _module_preset=&#8221;default&#8221; hover_enabled=&#8221;0&#8243; global_colors_info=&#8221;{}&#8221; sticky_enabled=&#8221;0&#8243;][et_pb_accordion_item title=&#8221;All Business Taxes&#8221; open=&#8221;on&#8221; _builder_version=&#8221;4.27.0&#8243; _module_preset=&#8221;default&#8221; hover_enabled=&#8221;0&#8243; global_colors_info=&#8221;{}&#8221; sticky_enabled=&#8221;0&#8243;]<\/p>\n<ul>\n<li><a href=\"https:\/\/www.dws.state.nm.us\/UI-Tax-Information\" target=\"_blank\" rel=\"noopener\"><strong>Unemployment Insurance Tax<\/strong><\/a><\/li>\n<li>\n<div style=\"float: left;\"><strong><a href=\"\/businesses\/gross-receipts-overview\/\" target=\"_blank\" rel=\"noopener\">Gross Receipts Overview<\/a><\/strong><\/div>\n<div style=\"float: right;\">\n<div class=\"addthis_inline_share_toolbox_ps41\" data-url=\"https:\/\/www.tax.newmexico.gov\/businesses\/gross-receipts-overview\/\" data-title=\"Gross Receipts Overview\"><\/div>\n<\/div>\n<\/li>\n<li>\n<div style=\"float: left;\"><strong><a href=\"\/businesses\/wage-withholding-tax\/\" target=\"_blank\" rel=\"noopener\">Wage Withholding Tax<\/a><\/strong><\/div>\n<div style=\"float: right;\">\n<div class=\"addthis_inline_share_toolbox_ps41\" data-url=\"https:\/\/www.tax.newmexico.gov\/businesses\/wage-withholding-tax\/\" data:title=\"Wage Witholding Tax\"><\/div>\n<\/div>\n<\/li>\n<li>\n<div style=\"float: left;\"><strong><a href=\"\/governments\/compensating-tax\/\" target=\"_blank\" rel=\"noopener\">Compensating Tax<\/a><\/strong><\/div>\n<div style=\"float: right;\">\n<div class=\"addthis_inline_share_toolbox_ps41\" data-url=\"https:\/\/www.tax.newmexico.gov\/governments\/compensating-tax\/\" data:title=\"Compensating Tax\"><\/div>\n<\/div>\n<\/li>\n<li>\n<div style=\"float: left;\"><strong><a href=\"\/all-nm-taxes\/corporate-income-tax-rates\/\" target=\"_blank\" rel=\"noopener\">Corporate Income and Franchise Tax<\/a><\/strong><\/div>\n<div style=\"float: right;\">\n<div class=\"addthis_inline_share_toolbox_ps41\" data-url=\"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/corporate-income-tax-rates\/\" data:title=\"Corporate Income and Franchise Tax\"><\/div>\n<\/div>\n<\/li>\n<li>\n<div style=\"float: left;\"><strong><a href=\"\/businesses\/workers-compensation\/\" target=\"_blank\" rel=\"noopener\">Workers Compensation<\/a><\/strong><\/div>\n<div style=\"float: right;\">\n<div class=\"addthis_inline_share_toolbox_ps41\" data-url=\"https:\/\/www.tax.newmexico.gov\/businesses\/workers-compensation\/\" data:title=\"Workers Compensation\"><\/div>\n<\/div>\n<\/li>\n<li>\n<div style=\"float: left;\"><strong><a href=\"\/all-nm-taxes\/oil-natural-gas-mineral-extraction-taxes\/\" target=\"_blank\" rel=\"noopener\">Oil, Natural Gas, and Mineral Extraction Taxes<\/a><\/strong><\/div>\n<div style=\"float: right;\">\n<div class=\"addthis_inline_share_toolbox_ps41\" data-url=\"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/oil-natural-gas-mineral-extraction-taxes\/\" data:title=\"Oil, Natural Gas, and Mineral Extraction Taxes\"><\/div>\n<\/div>\n<\/li>\n<li>\n<div style=\"float: left;\"><strong><a href=\"\/all-nm-taxes\/\" target=\"_blank\" rel=\"noopener\">All NM Taxes<\/a><\/strong><\/div>\n<div style=\"float: right;\">\n<div class=\"addthis_inline_share_toolbox_ps41\" data-url=\"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/\" data:title=\"All NM Taxes\"><\/div>\n<\/div>\n<\/li>\n<li>\n<div style=\"float: left;\"><strong><a href=\"\/businesses\/cannabis-excise-tax\/\" target=\"_blank\" rel=\"noopener\">Cannabis Excise Tax<\/a><\/strong><\/div>\n<div style=\"float: right;\">\n<div class=\"addthis_inline_share_toolbox_ps41\" data-url=\"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/\" data:title=\"All NM Taxes\"><\/div>\n<\/div>\n<\/li>\n<\/ul>\n<p>[\/et_pb_accordion_item][et_pb_accordion_item title=&#8221;Popular Information&#8221; _builder_version=&#8221;4.20.2&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221; open=&#8221;off&#8221;]<\/p>\n<ul>\n<li>\n<div style=\"float: left;\"><strong><a href=\"https:\/\/www.tax.newmexico.gov\/businesses\/who-must-register-a-business\/\" target=\"_blank\" rel=\"noopener\">How to Register a Business<\/a><\/strong><\/div>\n<div style=\"float: right;\">\n<div class=\"addthis_inline_share_toolbox_ps41\" data-url=\"https:\/\/www.tax.newmexico.gov\/businesses\/register-your-business\/\" data:title=\"How to Register a Business\"><\/div>\n<\/div>\n<\/li>\n<li>\n<div style=\"float: left;\"><strong><a href=\"\/individuals\/frequently-asked-questions\/\">Frequently Asked Questions<\/a><\/strong><\/div>\n<div style=\"float: right;\">\n<div class=\"addthis_inline_share_toolbox_ps41\" data-url=\"https:\/\/www.tax.newmexico.gov\/individuals\/frequently-asked-questions\/\" data:title=\"Frequently Asked Questions\"><\/div>\n<\/div>\n<\/li>\n<li>\n<div style=\"float: left;\"><strong><a href=\"\/individuals\/frequently-asked-questions\/\">View our most frequently asked questions<\/a><\/strong><\/div>\n<div style=\"float: right;\">\n<div class=\"addthis_inline_share_toolbox_ps41\" data-url=\"https:\/\/www.tax.newmexico.gov\/individuals\/frequently-asked-questions\/\" data:title=\"View our most frequently asked questions\"><\/div>\n<\/div>\n<\/li>\n<li>\n<div style=\"float: left;\"><strong><a href=\"https:\/\/www.tax.newmexico.gov\/businesses\/gross-receipts-overview\/\" target=\"_blank\" rel=\"noopener\">Gross Receipts Information<\/a><\/strong><\/div>\n<div style=\"float: right;\">\n<div class=\"addthis_inline_share_toolbox_ps41\" data-url=\"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/gross-receipts-taxes-overview\/\" data:title=\"Gross Receipts Information\"><\/div>\n<\/div>\n<\/li>\n<li>\n<div style=\"float: left;\"><strong><a href=\"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/current-historic-tax-rates-overview\/gross-receipts-tax-rates\/\" target=\"_blank\" rel=\"noopener\">Gross Receipts Tax Table<\/a><\/strong><\/div>\n<div style=\"float: right;\">\n<div class=\"addthis_inline_share_toolbox_ps41\" data-url=\"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/gross-receipts-tax-rates\/\" data:title=\"Gross Receipts Tax Table\"><\/div>\n<\/div>\n<\/li>\n<li>\n<div style=\"float: left;\"><strong><a href=\"\/businesses\/independent-contractors-vs-employees\/\">Independent Contractor vs. Employee<\/a><\/strong><\/div>\n<div style=\"float: right;\">\n<div class=\"addthis_inline_share_toolbox_ps41\" data-url=\"https:\/\/www.tax.newmexico.gov\/businesses\/independent-contractors-vs-employees\/\" data:title=\"Independent Contractor vs. Employee\"><\/div>\n<\/div>\n<\/li>\n<li>\n<div style=\"float: left;\"><strong><a href=\"\/businesses\/in-state-veteran-preference-certification\/\">In-State Preference Certification<\/a><\/strong><\/div>\n<div style=\"float: right;\">\n<div class=\"addthis_inline_share_toolbox_ps41\" data-url=\"https:\/\/www.tax.newmexico.gov\/businesses\/in-state-veteran-preference-certification\/\" data:title=\"In-State Preference Certification\"><\/div>\n<\/div>\n<\/li>\n<li>\n<div style=\"float: left;\"><strong><a href=\"https:\/\/www.tax.newmexico.gov\/individuals\/file-your-taxes-overview\/penalty-interest-rates\/\" target=\"_blank\" rel=\"noopener\">Penalty and Interest Rates<\/a><\/strong><\/div>\n<div style=\"float: right;\">\n<div class=\"addthis_inline_share_toolbox_ps41\" data-url=\"https:\/\/www.tax.newmexico.gov\/individuals\/penalty-interest-rates\/\" data:title=\"Penalty and Interest Rates\"><\/div>\n<\/div>\n<\/li>\n<li>\n<div style=\"float: left;\"><strong><a href=\"https:\/\/www.tax.newmexico.gov\/individuals\/what-is-unclaimed-property\/search-unclaimed-property\/\" target=\"_blank\" rel=\"noopener\">Report Unclaimed Property<\/a><\/strong><\/div>\n<div style=\"float: right;\">\n<div class=\"addthis_inline_share_toolbox_ps41\" data-url=\"https:\/\/www.tax.newmexico.gov\/individuals\/who-must-report-unclaimed-property\/\" data:title=\"Report Unclaimed Property\"><\/div>\n<\/div>\n<\/li>\n<li>\n<div style=\"float: left;\"><strong><a href=\"https:\/\/www.tax.newmexico.gov\/news-alerts\/workshop-schedule\/\" target=\"_blank\" rel=\"noopener\">Workshops<\/a><\/strong><\/div>\n<div style=\"float: right;\">\n<div class=\"addthis_inline_share_toolbox_ps41\" data-url=\"https:\/\/www.tax.newmexico.gov\/businesses\/workshops\/\" data:title=\"Workshops\"><\/div>\n<\/div>\n<\/li>\n<\/ul>\n<p>[\/et_pb_accordion_item][\/et_pb_accordion][\/et_pb_column_inner][\/et_pb_row_inner][\/et_pb_column][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Welcome to the Business Taxpayers\u2019 pages of the New Mexico Taxation and Revenue Department. 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