{"id":553,"date":"2020-10-20T09:56:18","date_gmt":"2020-10-20T15:56:18","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/businesses\/?page_id=553"},"modified":"2022-07-11T15:51:27","modified_gmt":"2022-07-11T21:51:27","slug":"who-must-file","status":"publish","type":"page","link":"https:\/\/www.tax.newmexico.gov\/businesses\/gross-receipts-overview\/who-must-file\/","title":{"rendered":"Who must file?"},"content":{"rendered":"

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If you are engaged in business in New Mexico, you must file a New Mexico tax return and pay gross receipts tax for the privilege of doing business in New Mexico.
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The tax is imposed on the gross receipts of persons who:<\/p>\n

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  • sell property in New Mexico; property includes real property, tangible personal property, including electricity and manufactured homes, licenses (other than the licenses of copyrights, trademarks or patents) and franchises.<\/li>\n
  • perform services in New Mexico; service includes construction\u00a0 and all construction materials that will become part of the construction project.<\/li>\n
  • lease or license property employed in New Mexico<\/li>\n
  • grant a right to use a franchise employed in New Mexico<\/li>\n
  • sell research and development services performed outside New Mexico when the product of the service is initially used in New Mexico<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n
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    If you are engaged in business in New Mexico, you must file a New Mexico tax return and pay gross receipts tax for the privilege of doing business in New Mexico. 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