{"id":2393,"date":"2020-10-26T13:19:52","date_gmt":"2020-10-26T19:19:52","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/governments\/?page_id=2393"},"modified":"2025-02-04T13:09:02","modified_gmt":"2025-02-04T20:09:02","slug":"tax-sharing-agreements","status":"publish","type":"page","link":"https:\/\/www.tax.newmexico.gov\/governments\/tribal-governments\/tax-sharing-agreements\/","title":{"rendered":"Tax Sharing 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; 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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 id=\"PageTitle\">Tribal Cooperative Agreements<\/h2>\n<p>The Department can enter into tax agreements with specific governmental entities, including tribal governments.<\/p>\n<p>Section 9-11-12.1 NMSA 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\u00a0Pueblo<\/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 Pueblo<\/strong><\/li>\n<li><strong>Ohkay Owingeh Pueblo (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\u00a0Pueblo<\/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 (Section 7-9-88.1 NMSA 1978). The taxpayers therefore pay the same tax as they would under state and local taxes alone \u2013 dual taxation is eliminated. 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<h3><span>Double click on links below to open the agreement\u00a0you wish to view.<\/span><\/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;]<\/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>Tribal Cooperative Agreements The Department can enter into tax agreements with specific governmental entities, including tribal governments. Section 9-11-12.1 NMSA 1978 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\u00a0Pueblo Isleta Pueblo Jemez Pueblo Laguna Pueblo Nambe Pueblo Picuris\u00a0Pueblo [&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-2393","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Tax Sharing 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\/tax-sharing-agreements\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Tax Sharing Agreements : Governments\" \/>\n<meta property=\"og:description\" content=\"Tribal Cooperative Agreements The Department can enter into tax agreements with specific governmental entities, including tribal governments. 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