There is no estate or inheritance tax in New Mexico. . A tax is a mandatory payment or charge collected by local, state, and national governments from individuals or businesses to cover the costs of general government services, goods, and activities. The gas tax increased by 2.5 cents last October and will increase another 2.5 cents on July 1. That deduction is equal to up to 40% of the total income from net capital gains or $1,000 of the net capital gains reported, whichever is larger. Exemptions can be claimed for each taxpayer as well as dependents such as ones spouse or children. The Gross Receipts map below will operate directly from this web page but may also be launched from the Departments Web Map Portal(portal link located below the map). As previously noted, some in-state professional services will continue to be sourced to the seller's place of business rather than the customer's location. Lessening the burden from the gross receipts tax would be an . Although the gas tax will remain in effect, the scheduled increase will be delayed until January 1. Michelle Lujan Grisham signed House Bill (H.B.) Excise taxes on alcohol in New Mexico vary depending on the type of beverage being sold. AARP commends Gov. For the two deductions the Taxpayer claimed, the Department argued that only individuals specifically included in the definition of a health care practitioner were allowed to take the deductions. Without a subpoena, voluntary compliance on the part of your Internet Service Provider, or additional records from a third party, information stored or retrieved for this purpose alone cannot usually be used to identify you. GROSS RECEIPTS TAX RETURN GENERAL INFORMATION This document provides instructions for the New Mexico Form TRD-41413, Gross Receipts Tax Return. To open the document click on the Open File to the right of the title. Leasing or licensing property employed in New Mexico; Granting a right to use a franchise employed in New Mexico; Performing services in New Mexico, and performing services outside of New Mexico, the product of which is initially used in New Mexico. As of July 1, 2019, New Mexico redefined the term "property" to include digital goods and defined the term "digital good" to mean a digital product delivered electronically, including software, music, photography, videos, reading material, applications, and ringtones. Thats about average for cigarette taxes in the U.S. Taxpayer Access Point (TAP)TAP is the Departments electronic filing system. The articles represent the views of the author or authors only, and do not necessarily represent the views or professional advice of KPMG LLP. GROSS RECEIPTS AND COMPENSATING TAX RATE SCHEDULE Effective July 1,2022 through December 31,2022. The Taxpayer is a hospital that claimed two different . In an attempt to combat supply chain issues, Idaho will exempt qualified semiconductor projects from sales taxes on construction and building materials after July 1. All investing involves risk, including loss of principal. On April 4, 2019, New Mexico Gov. The state imposes a governmental gross receipts tax of 5.00% on the receipts of New Mexico state and local governments. Michelle Lujan Grisham on Wednesday, speaking at an economic development event, announced that she will pursue a statewide cut in gross receipts taxes, the first in decades, as part of signature legislative agenda items for the upcoming 2022 session, a measure that will save New Mexico families and . Instead, only "research and development services performed outside New Mexico the product of which is initially used in New Mexico" will be exempt (under certain circumstances). To reach the Taxation and Revenue Departments Web Map Portal directly, click on the Portal graphic below or follow this link: https://nmtrd.maps.arcgis.com/home/index.html. Department publication FYI-200 explains the new rules and provides some examples to help taxpayers understand how they . The address locator is included to assist in browsing to a general location. Mississippi currently exempts health-care facilities from paying sales taxes on construction materials, and machinery and equipment purchased within three months of completion of construction of a facility. Instead of collecting a sales tax, New Mexico collects a gross receipts tax. The state's average . To qualify as a marketplace provider, one must list or advertise items for sale, lease, or license and, directly or indirectly, collect and transmit the payment from the end customer to the marketplace seller. SmartAssets free tool matches you with up to three vetted financial advisors who serve your area, and you can interview your advisor matches at no cost to decide which one is right for you. We are putting more money back into the pockets of families with the Child Income Tax Credit, protecting the financial stability of our retired veterans and our low and middle-income senior citizens by cutting or eliminating their state income tax, and boosting our local businesses and attracting investment by cutting the gross receipts tax., New Mexico is leading the way with innovative tax policies that support our working families, said House Majority Leader Javier Martnez. Type the address for location of interest; valid matches will automatically appear below. Unable to view documents:For the best user experience on this website, you should update your browser (Internet Explorer,Chrome,FirefoxorSafari). For married persons filing separately, the cutoff is $27,500. House Bill 1002, a tax reform bill which will ultimately lower the Indiana individual income tax rate from 3.23 percent to 3.15 percent in 2023 and 2024, also repeals the states Utility Receipts Tax as of July 1. In common business practice, however, the seller or lessor recovers the gross . GROSS RECEIPTS AND COMPENSATING TAX RATE SCHEDULE Effective July 1,2022 through December 31,2022. Address: 490 Old Santa Fe Trail Room 400 Santa Fe, NM 87501, Phone: (505) 476-2200Toll free: (833) 520-0020, Governor enacts tax cuts for New Mexico seniors, families, and businesses, Gov. Enterprise Tax gross receipts 0.75% New Jersey Yes Minimum Tax gross receipts $500-$2000 part of corporate income tax New Mexico Yes Gross Receipts Tax gross receipts 5% broader form of sales tax New York Yes North Carolina Yes North Dakota Yes Ohio No Commercial Activities gross receipts 0.26% (2010) receipts > $1 . Announcements:Effective July 1, 2021 the CRS number will be referred to as the New Mexico Business Tax Identification Number (NMBTIN). 23-05. Beyond the initial changes affecting economic nexus, marketplaces, and digital goods, H.B. The business almost always passes the tax onto the consumer, either as a separate line item or as part of the retail price. There are no guarantees that working with an adviser will yield positive returns. Governmental gross receipts include: Welcome to the Taxation and Revenue Departments Forms & Publications page. Unfortunately, we are currently unable to find savings account that fit your criteria. For in-state businesses, the GRT can be seen as easier to apply than an RST. Notably, legislators are allowing residents to file for a refund of the October 1 increase if they produce their receipts. For over 80 years, our goal has remained the same: to improve lives through tax policies that lead to greater economic growth and opportunity. On April 24, 2017, the Taxpayer filed a formal protest of the Departments failure to grant or deny its request for a refund of gross receipts tax for periods in 2012 to 2015. The minimum combined 2022 sales tax rate for Las Cruces, New Mexico is . New Mexico ranks below the national average for each of these taxes. Rules for filing taxes in New Mexico are very similar to the federal tax rules. Reporting location for the sale of services New Mexico's adoption of a destination-based sourcing approach for sales of Earlier today, the Taxation and Revenue Department updated a key publication providing guidance on Gross Receipts Taxes ("GRT") with new information on destination sourcing rules that took effect on July 1. This effort has been a long time coming and I would like to recognize Governor Lujan Grisham for making it a priority for the session and signing it into law today., Social Security tax relief is a matter of fairness for middle-income retirees and it is an investment in the financial security of New Mexicans for years to come, said Joseph P. Snchez, AARP New Mexico State Director. Beer is taxed at a rate of 41 cents per gallon, or about 3.8 cents per 12 ounce beer. Identify the appropriate GRT Location Code and tax rate by clicking on the map at the location of interest. Requests for public records can be made online and by other means. Specifically, Idahos flat corporate income tax and top individual income tax rates are now 6 percent, down from 6.5 percent. Also, we separately calculate the federal income taxes you will owe in the 2020 - 2021 filing season based on the Trump Tax Plan. Effective July 1, 2021 the CRS number will be referred to as the New Mexico Business Tax Identification Number (NMBTIN). One-Time Checkup with a Financial Advisor. 6 also imposes tax on specified digital goods sold to or accessed by in-state residents. The states average effective property tax rate (annual tax payments as a percentage of home value) is 0.78%, which is the 18th-lowest rate in the country. It is easy to sign up for an account just visit https://tap.state.nm.usand click on Create a Logon. Lujan Grisham exempts Social Security income from taxes, delivers first Gross Receipts Tax reduction in 40 years, Department publishes electronic filing and payment mandates, First month of cannabis sales generate $2.4 million in Excise Tax, Request Non-Taxable Transaction Certificates (NTTCs), Accessibility / Non-Discrimination Statement. On March 9, 2020, New Mexico Gov. The fee is levied on the end-consumer but will be collected by retailers and marketplace facilitators. This tax package is about making a difference for every community in New Mexico, said Rep. Christine Chandler. . Prior to July 1, 2019, a business was subject to the GRT only if it had a physical presence in New Mexico. Legislative priority will save New Mexicans $145 million annually. On July 1, 2021, new rules for the New Mexico gross receipts tax came into effect, switching to destination-based sourcing for both New Mexico in-state and out of state sellers. Food that is intended for immediate consumption (e.g. Based on your filing status, your taxable income is then applied to the the tax brackets to calculate your federal income taxes owed for the year. A tax exemption excludes certain income, revenue, or even taxpayers from tax altogether. You can also use the search function at the top of the folder display. The New Mexico sales tax rate is currently %. Wine is taxed at a rate of $1.70 per gallon. The 27-cent levy consists of six separate fees which reference air pollution mitigation, bridges and tunnels, clean transit, and more. Among the highlights: Gas taxes are increasing in two states due to previously scheduled statutory rate adjustments, while gas tax rates will rise in seven other states due to inflation adjustments or other automatic factors. New Mexico is in a unique of economic situation. Michelle Lujan Grisham signed House Bill (H.B.) Many of the documents have been updated to reflect this change. Small Business Saturday Gross Receipts Tax Holiday. Each Form TRD-41413 is due on or before the 25th of the month following the end of the tax period being reported. Under these rules, a seller has an obligation to collect or pay state and local GRT if a delivery originates from a New Mexico jurisdiction in which the seller has a physical or business presence. Additional changes to the GRT regime will take effect July 1, 2021, when New Mexico moves to destination-based sourcing and a comprehensive system of local compensating taxes. More information is available here. The technical storage or access that is used exclusively for anonymous statistical purposes. In addition to the move to destination-based sourcing, New Mexico will also begin a comprehensive local compensating tax regime on July 1, 2021. Our income tax calculator calculates your federal, state and local taxes based on several key inputs: your household income, location, filing status and number of personal exemptions. This page provides important links for the Departments e-file system, Taxpayer Access Point (TAP), and the Forms & Publications page. Last October, Missouri legislators enacted a bill to increase the states gas tax 12.5 cents by July 2025. Working with an adviser may come with potential downsides such as payment of fees (which will reduce returns). A one-time, refundable income tax rebate of $500 for married couples filing joint returns with incomes under $150,000, and $250 for single filers with income under $75,000, which will save New Mexicans about $312 million. A three-year income tax exemption for armed forces retirees, starting at $10,000 of military retirement income in 2022 and rising to $30,000 of retirement income in tax year 2024. New Mexico has not decreased its statewide gross receipts tax rate since 1981, according to the New Mexico . New Mexico's gross receipts tax applied to the sale of both services and goods has been a . Several states adopted new sales tax exemptions. If you choose to contact us via our contact form, the information you enter will be kept unless you request it to be discarded. In addition to covering the cost of meals for families, the governor's $52 million funding proposal also invests in kitchen improvements, New Mexico-grown foods and the school nutrition workforce. This paved the way for states to enact economic nexus laws requiring out-of-state businesses to collect sales and use tax from in-state customers even if the businesses have no physical presence in the state. More information on this standard is available in FYI-206: Gross Receipts Tax and Marketplace Sales. The technical storage or access that is used exclusively for statistical purposes. When Do We Update? New Mexico Taxation and Revenue Department Provides Additional Guidance on the Sourcing of Services In January, the New Mexico Taxation and Revenue Department issued revised information that discusses how to determine gross receipts tax location codes, and rates to use for professional services for sales and use tax purposes. The bill eliminates taxation on social security, saving New Mexico seniors over $84 million next year. To be ready for the changes taking effect on July 1, 2021, both New Mexico-based and out-of-state businesses should work to update their compliance processes and systems to ensure proper payment of New Mexico's GRT and compensating tax. There are seven federal individual income tax brackets; the federal corporate income tax system is flat. *Caution* The address locator in this web mapping application is not a TRD data service and the results are not derived from TRD data products. Selling research and development services performed outside New Mexico, the product of which is initially used in New Mexico. Enter your financial details to calculate your taxes, Find a Savings or CD account that works for you. - We regularly check for any updates to the latest tax rates and regulations. The gross receipts tax applies to goods and services, with some exceptions. Sales tax holidays are periods of time when selected goods are exempted from state (and sometimes local) sales taxes. As of 7/1/21, New Mexico is considered a destination-based sales tax state. In all, the bill is expected to provide about $400 million of recurring tax relief benefitting all New Mexicans. State and local taxes are not deductible in New Mexico, so any filers claiming that itemized deduction on their federal tax return must add it back to their state taxable income. Under the existing regime, there is no compensating tax in New Mexico on a municipal and county level only a statewide compensating tax even though local governments can levy a local GRT at varying rates.Deliveries from out of state are subject to a single state-level tax, while an in-state delivery is subject to the state tax plus any local GRT. Prescription drugs are also exempt from gross receipts taxes in New Mexico. This article discusses some procedural and administrative quirks that have emerged with the new tax legislative, regulatory, and procedural guidance related to COVID-19. The Gross Receipts tax rate now is calculated based on where the goods or products of services are delivered. A new refundable child tax credit of up to $175 per child, which will save New Mexico families $74 million annually. Currently, New Mexico provides an exemption from GRT for certain "receipts from selling services performed outside New Mexico the product of which is initially used in New Mexico." Get facts about taxes in your state and around the U.S. Andy Beshear (D) issued an executive order to freeze the gas tax at its current level through January 2023, when the legislature will determine any future changes. Indianas tax on vapor products goes into effect on July 1. Inflation is when the general price of goods and services increases across the economy, reducing the purchasing power of a currency and the value of certain assets. This reduction comes with a contingency plan: if the revenue from the gross receipts tax in any single fiscal year from 2026 to 2029 is less than the 95 percent of the previous years revenue, then the rate will return to 5.125 percent on the following July 1. Property taxes in New Mexico go to support local governments and schools. A new gross receipts tax deduction for certain professional services sold to manufacturers, which will help reduce tax pyramiding by about $5 million per year and make New Mexico businesses more competitive. A property tax is primarily levied on immovable property like land and buildings, as well as on tangible personal property that is movable, like vehicles and equipment. Unlike a sales tax, a gross receipts taxis assessed on businesses and apply to business-to-business transactions in addition to final consumer purchases, leading to tax pyramiding. Map Navigation and Use *Note: When launching this map, thebasemap(background) will appear first. November 26, 2022. . Gross Receipts Rates January - June 30, 2023 New Mexico Gross Receipts Quick Find is available from the Department's Web Map Portal. New Mexico's GRT is a unique state tax that resembles the retail sales tax (RST) imposed by most other states, but it differs from the RST in several ways. Your feedback is very important to us. Explore our weekly state tax maps to see how your state ranks on tax rates, collections, and more. If you are still having issues clear your browser cache, this can be done by pressing Ctrl-F5. For married persons filing jointly or heads of household, the cutoff is $55,000. 6 will primarily affect businesses that perform services outside of New Mexico for customers in New Mexico, because more services of this type will be subject to the GRT. New Mexicos Child Income Tax Credit will provide much needed relief to hardworking parents doing their best to raise their children in these trying times, said Rep. Micaela Lara Cadena. In addition to the cigarette tax, New Mexico also imposes the Tobacco Products Tax, which applies to the manufacture or purchase of other types of tobacco products. It varies because the total rate combines rates imposed by the state, counties, and, if applicable, municipalities where the businesses are located. Tax Information/Policy Office P.O. The available rebates and credits include the low-income comprehensive tax rebate (available to earners making less than $36,000 per year), the child day care credit, the refundable medical care credit (for taxpayers age 65 or older), the special needs adopted child tax credit and the working families tax credit. On April 4, 2019, New Mexico Gov. The gross receipts tax rate varies from 5.125 percent to 8.8675 percent, depending on the business location. Tax Section membership will help you stay up to date and make your practice more efficient. New Mexico governor signs various tax bills into law, reduces the state's gross receipts tax rate; establishes an elective pass-through entity tax. New Mexico doesnt technically have a sales tax. You can file your return, pay your tax liability, or check the status of your previously filed returns. A broad tax base reduces tax administration costs and allows more revenue to be raised at lower rates. Through a combination of bills, Maryland will begin exempting a number of items from its sales tax starting in July, including baby products like diapers, car seats, and bottles, in addition to medical items like thermometers, masks, diabetic care products, and oral hygiene products. The Department posts new tax rate schedules online and in theGRT Filers Kit, which can be found at the bottom of this page. Average Retirement Savings: How Do You Compare? The information in these articles is not intended to be written advice concerning one or more federal tax matters subject to the requirements of Section 10.37(a)(2) of Treasury Department Circular 230 because the content is issued for general informational purposes only. Dont get lost in the fog of legislative changes, developing tax issues, and newly evolving tax planning strategies. On April 24, 2017, the Taxpayer filed a formal protest of the Department's failure to grant or deny its request for a refund of gross receipts tax for periods in 2012 to 2015. . FYI-105: Gross Receipts and Compensating Taxes: An Overview. A tax bracketis the range of incomes taxed at given rates, which typically differ depending on filing status. Starting July 1, Virginia will exempt network equipment from the sales tax, in accordance with H 1155, as long as the equipment is used for video broadcasting or by phone carriers. For tax year 2022, that means single filers can claim a standard deduction of $12,950 and joint filers can claim a standard deduction of $25,900. Single tap within the area of interest to open the data view window. food ordered at a restaurant) is not exempt, however. Through HB 163, New Mexico will become the first state in many years to reduce its state-level sales tax rate, which the state refers to as its gross receipts tax. ONTARIO Canadian farm cash receipts went up by $11.7 billion or 14.1 % to hit $94.9 billion in 2022, according to Statistics Canada. The changes to the GRT came primarily in response to the U.S. Supreme Court decision in South Dakota v. Or, scroll (roller wheel) function of mouse Phone, tablet, portable device Use the plus (+) and minus (-) buttons in the upper left corner of the map. As a result, many out-of-state service providers selling to New Mexico customers will be required to collect GRT, and some in-state businesses may be required to accrue and remit compensating tax if GRT was not collected by the service provider. Washington, DC 20005, Tax Expenditures, Credits, and Deductions, Tax Reform Plan for Growth and Opportunity, Location Matters: State Tax Costs of Doing Business, Tax Reforms for Mobility and Modernization, Consumption Tax Policies in OECD Countries, take effect at the start of the calendar year, State Legislatures Take Up Tax Reform and Relief in 2022, State Tax Changes Effective January 1, 2022. Published: Tuesday, July 5th, 2022 at 6:21PM Updated: Tuesday, July 5th, 2022 at 10:41PM . Although the majority of 2022 state tax changes take effect at the start of the calendar year, some are implemented at the beginning of the fiscal year. Or, scroll (roller wheel) function of mouse, Navigate to the area of interest by pan, zoom, or address search. Please see FYI 200 for more information on choosing the correct location and tax rate for your receipts. Find an Online Service to Serve Your Needs, 1200 South St. Francis DriveSanta Fe, NM 87504, Powered byReal Time Solutions Website Design & Document Management, Gross Receipts Location Code and Tax Rate Map, Forms & Publications : Taxation and Revenue New Mexico, Online Services : Taxation and Revenue New Mexico, Contact Us : Taxation and Revenue New Mexico, Property Tax Division : Taxation and Revenue New Mexico, Fill, Print & Go : Taxation and Revenue New Mexico, CRS Redesign Project : Taxation and Revenue New Mexico, News & Alerts : Taxation and Revenue New Mexico, Non-Taxable Transaction Certificates (NTTC), Online Non Taxable Transaction Certificates, Oil, Natural Gas and Mineral Extraction Taxes, Active Property Tax Installments By County, STATE ASSESSED PROPERTY VALUATION APPEAL PROCESS, Native American Veteran Personal Income Tax Claims, Monthly Local Government Distribution Reports (RP-500), Monthly Local Government Distribution Reports (CAN Distribution Detail by location), Property Tax Rebate for Personal Income Tax, Confidentiality of Tax Return Information, Legislative Updates & Proposed Legislation, Monthly RP-80 Reports: Gross Receipts by Geographic Area and NAICS Code, Quarterly RP-80 Reports: Gross Receipts by Geographic Area and NAICS Code, Fiscal Year RP-80 Reports: Gross Receipts by Geographic Area and NAICS code, Combined Fuel Tax Distribution Reports (CFT), Oil Natural Gas & Mineral Extraction Taxes, Monthly Alcohol Beverage Excise Tax Report, Monthly Cigarette Stamps Distribution Report, Monthly Business Tax Historical Combined Reporting System (CRS) Distribution Matrix, https://nmtrd.maps.arcgis.com/home/index.html, Request Non-Taxable Transaction Certificates (NTTCs), Accessibility / Non-Discrimination Statement. After deductions and promotional spend, the state could levy its 15% tax on $42.1 million in adjusted gross revenue. Basic structure of New Mexico's GRT and compensating tax, Tax changes for out-of-state sellers of services, Marrying ESG initiatives to business tax planning, Early access to wages may require new employment tax analyses, Determining gross receipts under Sec. A one-time $1,000 refundable income tax credit for tax year 2022 for full-time hospital nurses. There is one gray area for the sourcing of sales of services by out-of-state sellers that should be addressed by the TRD or the Legislature. E- FileManage your account onlineWho Must Register?FYI-102: Information for New BusinessesGross Receipts Tax WorkshopsGross Receipts Tax RatesRequest a Managed Audit, Note: Your browser may ask you to allow pop-ups from this website. How to use this page:Expand the folders below to find the document(s) you are looking for. Although the Gross Receipts Tax is imposed on businesses, it is common for a business to pass the Gross Receipts Tax on to the purchaser either by separately stating it on the invoice or by combining the tax with the selling price. Property taxes are the single largest source of state and local revenue in the U.S. and help fund schools, roads, police, and other services. Please change your search criteria and try again. Please limit your response to 150 characters or less. Michelle Lujan Grisham and our elected officials for taking advantage of this historic opportunity and providing New Mexicos retirees with some much-needed financial relief.. 2022 NM HB 82 (N.M. Laws 2022, ch. Under these new rules, a marketplace provider is responsible for GRT on its receipts derived from facilitating New Mexico sales, leases, and licenses, regardless of whether the marketplace seller is "engaged in business" in New Mexico. 6, the state will adopt a statewide system of municipal and county compensating taxes that will apply in each jurisdiction at a rate equal to the combined municipal and county GRTs imposed under current law. Use the plus (+) and minus (-) buttons in the upper left corner of the map. New Mexico has a gross receipts tax that is imposed on persons engaged in business in New Mexico. Instead of the previous benchmark of having fewer than 30 days of sales a year, these organizations must now see sales of less than $20,000 in a year. The business pays the total Gross Receipts Tax to the state, which then distributes the counties and municipalities portions to them. SmartAsset Advisors, LLC ("SmartAsset"), a wholly owned subsidiary of Financial Insight Technology, is registered with the U.S. Securities and Exchange Commission as an investment adviser. Collecting Sales Tax. New Mexicos income tax system is modeled after the federal income tax, though it has fewer income tax brackets and significantly lower rates. The technical storage or access is necessary for the legitimate purpose of storing preferences that are not requested by the subscriber or user. [2] Specific taxes upon particular items, such as gasoline, alcoholic beverages . Find an Online Service to Serve Your Needs, 1200 South St. Francis DriveSanta Fe, NM 87504, Powered byReal Time Solutions Website Design & Document Management, Forms & Publications : Taxation and Revenue New Mexico, Online Services : Taxation and Revenue New Mexico, Contact Us : Taxation and Revenue New Mexico, Property Tax Division : Taxation and Revenue New Mexico, Fill, Print & Go : Taxation and Revenue New Mexico, CRS Redesign Project : Taxation and Revenue New Mexico, News & Alerts : Taxation and Revenue New Mexico, Non-Taxable Transaction Certificates (NTTC), Online Non Taxable Transaction Certificates, Oil, Natural Gas and Mineral Extraction Taxes, Active Property Tax Installments By County, STATE ASSESSED PROPERTY VALUATION APPEAL PROCESS, Native American Veteran Personal Income Tax Claims, Monthly Local Government Distribution Reports (RP-500), Monthly Local Government Distribution Reports (CAN Distribution Detail by location), Property Tax Rebate for Personal Income Tax, Confidentiality of Tax Return Information, Legislative Updates & Proposed Legislation, Monthly RP-80 Reports: Gross Receipts by Geographic Area and NAICS Code, Quarterly RP-80 Reports: Gross Receipts by Geographic Area and NAICS Code, Fiscal Year RP-80 Reports: Gross Receipts by Geographic Area and NAICS code, Combined Fuel Tax Distribution Reports (CFT), Oil Natural Gas & Mineral Extraction Taxes, Monthly Alcohol Beverage Excise Tax Report, Monthly Cigarette Stamps Distribution Report, Monthly Business Tax Historical Combined Reporting System (CRS) Distribution Matrix, https://www.tax.newmexico.gov/all-nm-taxes/businesses/data-download/, Request Non-Taxable Transaction Certificates (NTTCs), Accessibility / Non-Discrimination Statement.