{"id":2383,"date":"2020-10-26T13:17:05","date_gmt":"2020-10-26T19:17:05","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/governments\/?page_id=2383"},"modified":"2025-02-04T13:08:22","modified_gmt":"2025-02-04T20:08:22","slug":"tribal-cooperative-agreements","status":"publish","type":"page","link":"https:\/\/www.tax.newmexico.gov\/governments\/tribal-governments\/tribal-cooperative-agreements\/","title":{"rendered":"Tribal Cooperative Agreements"},"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;4.27.4&#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 Department can enter into tax agreements with specific governmental entities, including tribal governments.<\/h2>\n<p><a href=\"https:\/\/nmonesource.com\/nmos\/nmsa\/en\/nav_date.do\" target=\"_blank\" rel=\"noopener noreferrer\"><strong>Section 9-11-12.1 NMSA<\/strong><span>\u00a0<\/span><\/a>1978 authorizes the Department to enter into agreements with the following pueblos, tribes or nations to collect any gross receipts tax they impose:<\/p>\n<ul>\n<li><strong>Acoma Pueblo<\/strong><\/li>\n<li><strong>Cochiti Pueblo<\/strong><\/li>\n<li><strong>Isleta Pueblo<\/strong><\/li>\n<li><strong>Jemez Pueblo<\/strong><\/li>\n<li><strong>Laguna Pueblo<\/strong><\/li>\n<li><strong>Nambe Pueblo<\/strong><\/li>\n<li><strong>Picuris\u00a0Pueblo<\/strong><\/li>\n<li><strong>Pojoaque Pueblo<\/strong><\/li>\n<li><strong>Sandia Pueblo<\/strong><\/li>\n<li><strong>San Felipe Pueblo<\/strong><\/li>\n<li><strong>San Ildefonso\u00a0Pueblo<\/strong><\/li>\n<li><strong>Ohkay Owingeh\u00a0Pueblo (formerly San Juan Pueblo)<\/strong><\/li>\n<li><strong>Santa Ana Pueblo<\/strong><\/li>\n<li><strong>Santa Clara Pueblo<\/strong><\/li>\n<li><strong>Kewa Pueblo (formerly Santo Domingo Pueblo)<\/strong><\/li>\n<li><strong>Taos Pueblo<\/strong><\/li>\n<li><strong>Tesuque Pueblo<\/strong><\/li>\n<li><strong>Zia\u00a0Pueblo<\/strong><\/li>\n<li><strong>Zuni Pueblo<\/strong><\/li>\n<li><strong>The 19 New Mexico Pueblos acting collectively<\/strong><\/li>\n<li><strong>Jicarilla Apache Nation<\/strong><\/li>\n<li><strong>Mescalero Apache Tribe<\/strong><\/li>\n<\/ul>\n<p>The agreements provide that if a pueblo, tribe or nation grants a 25% credit against its tax and meets other specified conditions, the state grants a 75% credit against state and local gross receipts tax due from taxpayers who are subject to both taxes (<strong><a href=\"https:\/\/nmonesource.com\/nmos\/nmsa\/en\/nav_date.do\" target=\"_blank\" rel=\"noopener noreferrer\">Section 7-9-88.1 NMSA 1978<\/a><\/strong>).\u00a0 The taxpayers therefore pay the same tax as they would under state and local taxes alone \u2013 dual taxation is eliminated.\u00a0 Tribal taxes apply only to businesses operating on land owned by a tribe or held by the United States in trust for the tribe.<\/p>\n<p>[\/et_pb_text][et_pb_code _builder_version=&#8221;4.16&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<div class=\"rf-table\" data-public=1 data-account-guid=\"34821a9573ca43e7b06dfad20f5183fd\" data-folder-id=\"fe0759c3-6063-40bc-98e5-5034fc1a8555\" data-widget-id=\"315fba22-f6eb-400e-ac69-db10f5dfe65b\"><\/div>\n<p>[\/et_pb_code][\/et_pb_column_inner][\/et_pb_row_inner][\/et_pb_column][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>The Department can enter into tax agreements with specific governmental entities, including tribal governments. Section 9-11-12.1 NMSA\u00a01978 authorizes the Department to enter into agreements with the following pueblos, tribes or nations to collect any gross receipts tax they impose: Acoma Pueblo Cochiti Pueblo Isleta Pueblo Jemez Pueblo Laguna Pueblo Nambe Pueblo Picuris\u00a0Pueblo Pojoaque Pueblo Sandia [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":2373,"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-2383","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>Tribal Cooperative Agreements : 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\/tribal-governments\/tribal-cooperative-agreements\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Tribal Cooperative Agreements : Governments\" \/>\n<meta property=\"og:description\" content=\"The Department can enter into tax agreements with specific governmental entities, including tribal governments. 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