{"id":1389,"date":"2020-10-21T15:56:18","date_gmt":"2020-10-21T21:56:18","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/businesses\/?p=1389"},"modified":"2026-04-11T13:12:50","modified_gmt":"2026-04-11T19:12:50","slug":"telecommunication-relay-service-surcharge","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/businesses\/2020\/10\/21\/telecommunication-relay-service-surcharge\/","title":{"rendered":"Telecommunication Relay Service Surcharge"},"content":{"rendered":"<p>[et_pb_section fb_built=&#8221;1&#8243; _builder_version=&#8221;4.16&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221; theme_builder_area=&#8221;post_content&#8221;][et_pb_row _builder_version=&#8221;4.16&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221; theme_builder_area=&#8221;post_content&#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; theme_builder_area=&#8221;post_content&#8221;][et_pb_text _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221; theme_builder_area=&#8221;post_content&#8221;]<\/p>\n<h3><strong>What is 911 Emergency Surcharge?<\/strong><\/h3>\n<p>Every telecommunications company, including mobile telecommunications (cellular service) companies, providing intrastate telephone services (ITS) within New Mexico must charge, collect, and remit the telecommunications relay service surcharge (TRS) to the Taxation and Revenue Department (Tax &amp; Rev) (<a href=\"http:\/\/www.nmonesource.com\/\" target=\"_blank\" rel=\"noopener\"><strong>Section 63-9F-11, NMSA 1978<\/strong><\/a>).<\/p>\n<p>The surcharge is one and sixty-six hundredths&#8217; percent (1.66%) of the gross amount paid by customers for intrastate calls (see the definitions in the instructions).<\/p>\n<p>Telecommunications companies must include the surcharge on the monthly bills of their customers. The companies must then remit the surcharge on or before the 25th day of the month following the month the surcharge was collected.<\/p>\n<h3><strong>Registration<\/strong><\/h3>\n<p>For more information on registering a business see <a href=\"https:\/\/www.tax.newmexico.gov\/businesses\/who-must-register-a-business\/\" target=\"_blank\" rel=\"noopener\"><strong>Who must register a business?<\/strong><\/a> page.<\/p>\n<h3><strong>FORMS AND INSTRUCTIONS<\/strong><\/h3>\n<p><strong>Directions<\/strong><\/p>\n<ol>\n<li><strong> Expand the folders below or search to find what you are looking for.<\/strong><\/li>\n<li><strong> Double-click a form to download it.<\/strong><\/li>\n<\/ol>\n<p><em>Note: Your browser may ask you to allow pop-ups from this website. Allow the pop-ups and double-click the form again. For the best user experience on this website, you should update your browser\u00a0<strong>(<\/strong><\/em><a href=\"http:\/\/windows.microsoft.com\/en-us\/internet-explorer\/download-ie\" target=\"_blank\" rel=\"noopener\"><strong><em>Internet Explorer<\/em><\/strong><\/a><strong><em>,<\/em><\/strong><a href=\"https:\/\/www.google.com\/intl\/en\/chrome\/browser\/\" target=\"_blank\" rel=\"noopener\"><strong><em>Chrome<\/em><\/strong><\/a><strong><em>,<\/em><\/strong><a href=\"http:\/\/www.mozilla.org\/en-US\/firefox\/new\/\" target=\"_blank\" rel=\"noopener\"><strong><em>Firefox<\/em><\/strong><\/a><em>or<\/em><a href=\"http:\/\/www.apple.com\/safari\/\" target=\"_blank\" rel=\"noopener\"><strong><em>Safari<\/em><\/strong><\/a><strong><em>)<\/em><\/strong><\/p>\n<p>[\/et_pb_text][et_pb_code _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221; theme_builder_area=&#8221;post_content&#8221;]<\/p>\n<div class=\"rf-table\" data-public=1 data-account-guid=\"34821a9573ca43e7b06dfad20f5183fd\" data-folder-id=\"17b7618e-ce18-463c-bbb3-a51de0473f0a\"><\/div>\n<p>[\/et_pb_code][et_pb_text _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221; theme_builder_area=&#8221;post_content&#8221;]<\/p>\n<p><strong><a href=\"\/businesses\/other-all-nm-taxes\/\">back to list<\/a><\/strong><\/p>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>What is 911 Emergency Surcharge? Every telecommunications company, including mobile telecommunications (cellular service) companies, providing intrastate telephone services (ITS) within New Mexico must charge, collect, and remit the telecommunications relay service surcharge (TRS) to the Taxation and Revenue Department (Tax &amp; Rev) (Section 63-9F-11, NMSA 1978). The surcharge is one and sixty-six hundredths&#8217; percent (1.66%) [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"960","footnotes":""},"categories":[23],"tags":[],"class_list":["post-1389","post","type-post","status-publish","format-standard","hentry","category-all-nm-taxes"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Telecommunication Relay Service Surcharge : Businesses<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.tax.newmexico.gov\/businesses\/2020\/10\/21\/telecommunication-relay-service-surcharge\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Telecommunication Relay Service Surcharge : Businesses\" \/>\n<meta property=\"og:description\" content=\"What is 911 Emergency Surcharge? Every telecommunications company, including mobile telecommunications (cellular service) companies, providing intrastate telephone services (ITS) within New Mexico must charge, collect, and remit the telecommunications relay service surcharge (TRS) to the Taxation and Revenue Department (Tax &amp; Rev) (Section 63-9F-11, NMSA 1978). The surcharge is one and sixty-six hundredths&#039; percent (1.66%) [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.tax.newmexico.gov\/businesses\/2020\/10\/21\/telecommunication-relay-service-surcharge\/\" \/>\n<meta property=\"og:site_name\" content=\"Businesses\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/nmtaxationandrevenue\" \/>\n<meta property=\"article:published_time\" content=\"2020-10-21T21:56:18+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-04-11T19:12:50+00:00\" \/>\n<meta name=\"author\" content=\"admin@sks.com\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"admin@sks.com\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" 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