{"id":2004,"date":"2020-10-23T10:48:07","date_gmt":"2020-10-23T16:48:07","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/businesses\/?p=2004"},"modified":"2026-04-11T13:12:48","modified_gmt":"2026-04-11T19:12:48","slug":"gaming-taxes","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/businesses\/2020\/10\/23\/gaming-taxes\/","title":{"rendered":"Gaming Taxes"},"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;4.16&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221; theme_builder_area=&#8221;post_content&#8221;]<\/p>\n<p>For the privilege of engaging in gaming activities in New Mexico the state imposes an excise tax known as the gaming tax.<\/p>\n<p>Gaming tax at 10% applies to the gross receipts of gaming device manufacturers and distributors from the sale, lease or transfer of gaming devices into New Mexico.<\/p>\n<p>Persons who operate gaming devices in the state remit a gaming operator tax.<\/p>\n<p>The tax, based on net proceeds, is a different percentage according to the type of gaming operation:<\/p>\n<ul>\n<li>\n<div>Non-profit fraternal organization&#8211;10%.<\/div>\n<\/li>\n<li>\n<div>Other licensed gaming operator&#8211;26%.<\/div>\n<\/li>\n<\/ul>\n<p>The gaming taxes are due on or before the 15th day of the month after the month in which the taxable event occurred.<\/p>\n<p>We deposit the revenue from this tax to the General Fund.<\/p>\n<h3>Gaming Tax Forms and Documents<\/h3>\n<p>[\/et_pb_text][et_pb_code _builder_version=&#8221;4.16&#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=\"e18c9c3e-9909-491f-8a56-e54ff8f60b6e\" data-widget-id=\"81ab051d-4a72-4f47-9c8f-bb7173c8bb45\"><\/div>\n<p>[\/et_pb_code][et_pb_text _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; hover_enabled=&#8221;0&#8243; global_colors_info=&#8221;{}&#8221; theme_builder_area=&#8221;post_content&#8221; sticky_enabled=&#8221;0&#8243;]<\/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>For the privilege of engaging in gaming activities in New Mexico the state imposes an excise tax known as the gaming tax. Gaming tax at 10% applies to the gross receipts of gaming device manufacturers and distributors from the sale, lease or transfer of gaming devices into New Mexico. Persons who operate gaming devices in [&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-2004","post","type-post","status-publish","format-standard","hentry","category-all-nm-taxes"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Gaming Taxes : 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\/23\/gaming-taxes\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Gaming Taxes : Businesses\" \/>\n<meta property=\"og:description\" content=\"For the privilege of engaging in gaming activities in New Mexico the state imposes an excise tax known as the gaming tax. 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