{"id":2358,"date":"2020-10-26T13:07:20","date_gmt":"2020-10-26T19:07:20","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/governments\/?page_id=2358"},"modified":"2023-05-18T11:34:46","modified_gmt":"2023-05-18T17:34:46","slug":"governmental-gross-receipts-tax","status":"publish","type":"page","link":"https:\/\/www.tax.newmexico.gov\/governments\/governmental-gross-receipts-tax\/","title":{"rendered":"Governmental Gross Receipts Tax"},"content":{"rendered":"<p>[et_pb_section fb_built=&#8221;1&#8243; _builder_version=&#8221;4.16&#8243; _module_preset=&#8221;default&#8221; background_repeat=&#8221;round&#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; 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;Governments&#8221; use_home_url=&#8221;on&#8221; home_url=&#8221;\/governments\/governments\/&#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;default&#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;4.13.0&#8243; _module_preset=&#8221;7b5e95ba-231a-438c-8dd9-6676746c29e6&#8243; global_module=&#8221;4523&#8243; global_colors_info=&#8221;{}&#8221;][\/et_pb_blurb][et_pb_sidebar area=&#8221;et_pb_widget_area_4&#8243; _builder_version=&#8221;4.7.1&#8243; _module_preset=&#8221;50d7f88b-470d-49c8-b370-96c4a9bca4df&#8221; global_module=&#8221;2343&#8243; saved_tabs=&#8221;all&#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;4.21.0&#8243; _module_preset=&#8221;default&#8221; hover_enabled=&#8221;0&#8243; global_colors_info=&#8221;{}&#8221; sticky_enabled=&#8221;0&#8243;]<\/p>\n<h2>The state imposes a governmental gross receipts tax of 5.00% on the receipts of New Mexico state and local governments.<\/h2>\n<p>The exceptions are the gross receipts of public school districts and entities licensed by the Department of Health that are principally engaged in providing health care. Governmental gross receipts include:<\/p>\n<ul>\n<li>The sale of tangible personal property, other than water, from facilities open to the general public*; Refuse collection and\/or disposal;<\/li>\n<li>Sewage services;<\/li>\n<li>The sale of water by a utility owned or operated by a county, municipality or other political subdivision of the state, and<\/li>\n<li>The renting of parking, docking, or tie-down spaces, or the granting of permission to park vehicles, tie-down aircraft, or dock boats (Section 7-9-3.2 NMSA 1978).<\/li>\n<\/ul>\n<p>The state distributes the governmental gross receipts tax dollars to the Public Project Revolving Fund at the New Mexico Finance Authority, the Energy, Minerals and Natural Resources Department, and the Department of Cultural Affairs.<\/p>\n<p><em>*Please note: For governmental gross receipts a &#8220;facility open to the general public&#8221;; DOES NOT include point-of-sale registers or electronic devices at a bookstore owned or operated by a public post-secondary educational institution. The state does not impose the governmental gross receipts tax when the institution sells textbooks or other course materials to a student enrolled at the institution who displays a valid student identification card.\u00a0<\/em><\/p>\n<h3>Contact Information<\/h3>\n<p><strong><a href=\"\/contact-us\/\" target=\"_blank\" rel=\"noopener noreferrer\">To contact the Department<\/a><\/strong><\/p>\n<h3>Links<\/h3>\n<p><strong><a href=\"https:\/\/www.tax.newmexico.gov\/governments\/wp-content\/uploads\/sites\/7\/2023\/03\/FYI-240.pdf\" rel=\"attachment noopener wp-att-4738\" target=\"_blank\">FYI-240: Transactions with Government Agencies<\/a><\/strong><br \/><strong><a href=\"https:\/\/tap.state.nm.us\/TAP\/_\/\" target=\"_blank\" rel=\"noopener noreferrer\">E- File<\/a><\/strong><br \/><a href=\"https:\/\/tap.state.nm.us\/tap\/\" target=\"_blank\" rel=\"noopener noreferrer\"><strong>Manage your account online<\/strong><\/a><\/p>\n<p>[\/et_pb_text][\/et_pb_column_inner][\/et_pb_row_inner][\/et_pb_column][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>The state imposes a governmental gross receipts tax of 5.00% on the receipts of New Mexico state and local governments. The exceptions are the gross receipts of public school districts and entities licensed by the Department of Health that are principally engaged in providing health care. Governmental gross receipts include: The sale of tangible personal [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"class_list":["post-2358","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Governmental Gross Receipts Tax : Governments<\/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\/governments\/governmental-gross-receipts-tax\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Governmental Gross Receipts Tax : Governments\" \/>\n<meta property=\"og:description\" content=\"The state imposes a governmental gross receipts tax of 5.00% on the receipts of New Mexico state and local governments. 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