Form CRS-1-Filers Kit CRS-1 Filers Kit January - June 2013

(505) 827 0951 Business without locations or resident sales personnel in New Mexico enter out construction related service The law also added a new deduction under Section 7 9 52 1 NMSA Governmental Gross Receipts are receipts of governments from selling tangible New Application CONTRACTORS LICENSE P O Box 25128 Santa Fe NM 87504 5128 Please file your CRS 1 Forms in accordance with your filing status: i e monthly quarterly semi annually If you do not know your filing status please contact your local district office Please file your CRS 1 Forms in accordance with your filing status: i e monthly quarterly semi annually If you do not know your filing status please contact your local district office Please file your CRS 1 Forms in accordance with your filing status: i e monthly quarterly semi annually If you do not know your filing status please contact your local district office property acquired or purchased for nontaxable use and then used by the buyer (Example: A retailer delivers a nontaxable transaction certificate to purchase items for resale The retailer removes items from inventory for personal use Compensating tax is due on the value of these items ) Regular Gross Receipts is the total amount of money plus the monetary value of other consideration received from four kinds of transactions: selling property in New Mexico (including intangible personal property); leasing property used in New Mexico; performing services in New Mexico or performing research and development Reorder The right to have your tax information kept confidential unless otherwise specified by law in Sections 7 1 8 1 through 7 1 8 10 To e file visit the TRD web page at https://efile state nm us Follow the instructions to e file your return To e file visit the TRD web page at https://efile state nm us Follow the instructions to e file your return To e file visit the TRD web page at https://efile state nm us Follow the instructions to e file your return Transactions on the territory of an Indian tribe pueblo or nation that has entered into a cooperative agreement with the Taxation and Revenue Department The Upon completion of this form sign date and enter your e mail address on the form Make check payable to New Mexico Taxation and Revenue Department Mail to: Upon completion of this form sign date and enter your e mail address on the form Make check payable to New Mexico Taxation and Revenue Department Mail to: Upon completion of this form sign date and enter your e mail address on the form Make check payable to New Mexico Taxation and Revenue Department Mail to: $1 000 x 00008196721 x 5 = $ 409836 (rounded up to $ 41) (7 9 46) (All information below must be completed) (circle number) (LINE 3: WITHHOLDING TAX Every employer doing business in New Mexico or deriving income from within New Mexico who pays wages or other remuneration to an employee and who is required to withhold federal income tax must withhold New Mexico income tax In addition operators of gambling establishments must on behalf of the state withhold 6% from winnings if required to withhold for federal purposes Gaming operators must include copies of IRS Forms 1099 W2 G or 1042S Withholding tax tables can be (NTTCs) The Department encourages all taxpayers to use NTTC NET to apply for execute record and request additional NTTCs online If you know the *The physical office location in Santa Fe has relocated during a renovation of the existing building While the renovation is in 1 For receipts that do not need special codes enter taxable gross receipts and deductible gross receipts Do not enter qualifying food medical and transportation 1 Only licensed health care practitioners reporting deductions under Section 7 9 93 NMSA 1978 use this special code All other receipts reported by licensed health care practitioners should not show a special code in Column B Use a separate line for other types of medical deductions For more information on who 1 Type 2 5 and 6 certificates are also optional forms of documentation for other gross receipts tax deductions For more information on the use of different types of NTTCs please see publication FYI 204: Nontaxable Transaction Certificates online at http://www tax newmexico gov/SiteCollectionDocuments/Publications/FYI Publications/FYI 204 NONTAXABLE%20TRANSACTION%20CERTIFICATES NTTCs %202008 pdf or request it from your local district tax office 1) By manufacturers for the purchase of tangible personal property that will become an ingredient or component of the manufactured product 1) For the purchase of construction materials that will become ingre 1) For the purchase of services for resale if the subsequent sale by the buyer is in the ordinary course of business and the subsequent sale of 1) Take 5 125% of the value of: 12 Add or Delete the business activity in which the business is engaged More than one business activity can be selected Please describe all business activities 1200 South St Francis Dr PO Box 8485 PO Box 607 PO Box 1557 1200 South St Francis Drive 13 Briefly describe the nature of the type(s) of business in which you will be engaging The lack of information may affect the type of NTTC for which you 1978 to provide a deduction from gross receipts for the lease of construction equipment to persons engaged in the construction business for use in a taxable construction project This new section 2 Claim number 2 COMPENSATING TAX 2 For qualifying food and medical deductions and transportation receipts needing special codes make a separate entry for each business location and each special code Enter the appropriate special code in Column B See Column B instructions above 2 Only food retailers reporting deductions under Section 7 9 92 NMSA 1978 use this special code Do NOT 2 Proof that a construction contractor's license is not required includes a detailed written statement explaining the circumstances that exclude the contractor from the jurisdiction or application of New Mexico statutes which provide for construction contractor's licensing and regulation of construction activity 2) For the purchase of tangible personal property or licenses for resale 2) Take 5 00% of the value of services acquired or purchased for nontaxable use and then converted to use by the buyer (Example: A construction contractor delivers a nontaxable transaction certificate to purchase construction services for a construction project The construction contractor does not sell the construction project in the ordinary course of business and does not pay gross receipts tax but instead converts the finished construc tion project to personal use Compensating tax is due on the value of the construction 2540 S El Paseo Bldg # 2 3 Serial number 3 WITHHOLDING TAX 3) By a lessee for the lease of tangible personal property or licenses 3) By manufacturers for the purchase of services performed directly upon tangible personal property they are in the business of manufacturing or upon ingredient or component parts thereof (7 9 75) 3) Federal or state chartered credit unions (7 9 54 and 7 9 61 2) 3501 E Main Street Suite N 4 TOTAL TAX DUE 4) For the lease of construction equipment that is used at the construction location of a construction project that is either subject to gross receipts tax upon completion upon the sale in the ordinary course of business of the real property upon which the project is constructed or that takes place on Indian tribal territory (7 9 52 1) Enter your contractor s license number 4) For the purchase of aerospace services for resale if the subsequent 4) Indian tribes nations or pueblos when purchasing tangible personal 44 444 Leased Vehicle Gross Receipts 44 455 Leased Vehicle Surcharge 5 PENALTY 5301 Central Ave NE 5301 Central Ave NE P O Box 479 P O Box 607 55 055 Governmental Gross Receipts 5557 Santa Fe New Mexico 87502 5557 or you may deliver it to your local district office 6 INTEREST 7 TOTAL AMOUNT DUE 77 777 Research and Development Services Performed Outside NM 8 Check Yes or No Every employer including employers of some agricultural workers who withhold a portion of an employee s wages for payment of 88 888 Out of state Business Location 9 Check the box to Add or Delete the Workers Compensation Fee status Provide an effective date when you become (or plan to become) a covered employer or are no longer subject to the fee For more information contact the Workers Compensation Administration at (505) 841 6000 or a copy of the nontaxable transaction certificate (NTTC) executed by the buyer so we can verify that the NTTC was properly executed in a timely manner; or 2) a copy of any other documentation necessary to support the deduction (for example a farmer or rancher statement) A Department hearing officer may not engage as an employee in A direct deposit of your refund may not be made to a bank account located at a financial institution outside the territorial jurisdiction of about to begin on a specific date and the notice must tell you which according to provisions of Section 7 1 24 NMSA 1978; according to the provisions of the state tax code Following are some activities have affected his or her impartiality and the Secretary may Add or Delete the Federal Employer Identification Number (FEIN) issued by the Internal Revenue Service If the FEIN has changed as a result of an owner ship change a new NM TRD ID# is required addition to required reporting on the CRS 1 Form sellers who accept additional NTTCs to be executed at a later date Address: Advanced Energy Gross Receipts Tax Deduction Gross Receipts Tax; Com pensating Tax RPD 41349 Advanced Energy Tax Credit Gross Receipts Compen sating and WithholdingTaxes RPD 41333; RPD 41334 affecting the manufacturing and construction industries are in effect Affordable Housing Tax Credit Gross Receipts Compen sating and WithholdingTaxes RPD 41301 After January 1 2008 penalty is calculated at the same monthly rate and in the same manner but the maximum amount of penalty that can be imposed increases to 20% of the tax due or a minimum of $5 00 whichever is greater AIS Property/Nineteen Pueblos of NM (1)c 02 905 7 0000% Hurley 08 404 7 2500% AIS Property/Nineteen Pueblos of NM (2)c 02 906 7 0000% Santa Clara 08 305 7 2500% Albuquerque 02 100 7 0000% Bayard 08 206 7 2500% ALBUQUERQUE: ALBUQUERQUE: FARMINGTON: LAS CRUCES: All of the above forms and information are available on our website at http://www tax newmexico gov/ Alternative Energy Product Manufacturer s Tax Credit Gross Receipts Compen sating and WithholdingTaxes RPD 41330; RPD 41331 Amended returns on file: YES NO N / A Credit key Amended Returns: If your refund is the result of overstating the tax fees or surcharges due on a previously filed return you must attach a fully completed amended report for each period affected See the Note under "Exceptions to Filing Form RPD 41071" below Only one Application for Refund is required per claim regardless of the number of periods amended See the appropriate forms for instructions on filing an amended return Analysis of reason for overpayment: and add any other physical locations (Attach additional pages if necessary) Complete ONLY items that have changes and Revenue Department To obtain a refund you are generally required to complete this form or submit a letter with substantially the same information If your refund claim is the result of overstating the tax due on a previously filed income tax estate tax or oil and gas tax return and you are filing an amended return you do not need to attach an application for tax refund A complete amended return is sufficient to support a valid claim for tax refund Other exceptions to filing Form RPD 41071 Application for Refund are listed in the instructions Angel Fire 09 600 7 4375% Remainder of County 13 013 6 7500% Announcements Anthony 07 507 7 2500% Application for Nontaxable APPLICATION FOR NONTAXABLE TRANSACTION CERTIFICATES APPLICATION FOR REFUND Application for Tax Refund April 1 April 30 May 25 April 1 June 30 July 25 are sold to a 501(c)(3) organization other than a national laboratory or to the United States (7 9 54 1) Artesia 03 205 7 4375% As of January 1 2013 the new laws enacted by the 2012 Legislature and signed by the Governor assign the case to another hearing officer Hearing officers may not Audit Provisions: August 1 August 31 September 25 Authorized Signature: 1 2 3 4 5 Awarding of Costs and Fees: Aztec 16 218 7 7500% Belen 14 129 7 8125% b) Quarterly due by the 25th of the month following the end of the quarter if combined taxes due for the quarter are less than $600 or an average of less be combined and heard jointly and the hearing officer shall grant the Bernalillo (City) 29 120 7 0625% Taos Airport* 20 163 7 1250% BERNALILLO GRANT Biodiesel Blending Facil ity Tax Credit Gross Receipts and Com pensating Taxes RPD 41339; RPD 41321 Blank Bloomfield 16 312 7 6875% Bosque Farms 14 505 7 6875% Business Location Report receipts for your business location(s) even when goods or Business Tax Registration Update Businesses reporting a gross receipts tax deduction for electricity conversion under Section 7 9 103 1 enter "ELCONV" Businesses reporting a gross receipts tax deduction for electricity exchange under Section 7 9 103 2 enter "ELEXCH" Businesses reporting a gross receipts tax deduction for the sale of uranium hexa fluoride under Section 7 9 90 enter "URHF" Businesses reporting leased vehicle gross receipts tax use "LVGRT" Enter "LVSur" Businesses with more than three business locations codes or lines of detail to report or those who wish to claim the Service for Resale Tax Credit should complete the CRS 1 Long Form instead of the regular CRS 1 Form The CRS 1 Long Form is available in this kit buyer and delivery and initial use of the product of the service occurs c) Semiannual due by the 25th of the month following the end of the 6 month period if combined taxes due are less than $1 200 for the semiannual period Carlsbad 03 106 7 4375% CATRON Remainder of County 06 006 5 5000% Causey 11 408 6 6875% El Valle de Los Ranchos Water & Sanitation Districtb* 20 429 8 4375% CAUTION: Fraudulent statements made to obtain certificates or fraudulent use of certificates received pursuant to this application with intent to evade or defeat the tax may subject the person or business to a fine of not more than ten thousand dollars ($10 000) or imprisonment for not more than five (5) years or both (Sections 7 1 72 NMSA 1978 and 7 1 73 NMSA 1978) In addition misuse of these certificates may result in loss of the privilege to execute NTTCs Certain Health Care Practitioners1 M Certain situations or types of receipts require a special notation in Column A that has no connection to a county or municipality Below is a listing of those special notations Chama 17 118 8 1875% Elephant Butte 21 319 7 5625% Change as needed the Business Name DBA Business Phone Number and Extension Other Phone Number Mailing Address Business Location Address Change the business registration status to ACTIVE or CLOSED Circle one Provide an effective date for the status change Change the Business Start Date if the date originally indicated is incorrect and no business activity has occurred CHANGES FOR MANUFACTURING AND CONSTRUCTION BUSINESSES CHAVES Check this box if you are closing a business Proprietorships may want to request a Letter of Good Standing from the Department to verify that there are no outstanding liabilities or non filed reports for the business you are closing Corporations dissolving or withdrawing from doing business in New Mexico should request a Corporate Certificate of No Tax Due and contact the Public Regulation Commission Purchasers/Lessee s (Successor in Business) of a business license or permit may also request a Certificate of No Tax Due to ensure they are not liable for any taxes due the Department by the seller or les sor A Request for Tax Clearance or Letter of Good Standing can be downloaded at www tax newmexico gov/ For additional information please contact one of the offices listed below CIBOLA City and County 32 032 7 3125% Cimarron 09 401 6 8125% MORA CITY STATE ZIP CITY STATE ZIP CITY STATE ZIP CITY STATE ZIP City state ZIP code City: State: Zip: claim deductions for federal food stamp sales paid for with food cards Not all food retailers qualify for the Clovis 05 103 7 8125% Remainder of County 15 015 5 9375% Clovis Airport 05 154 5 8750% QUAY codes listed below COLFAX Gallup* 13 114 8 3125% COLUMN A: On separate lines enter the name of each municipality or county where you have a business location The Gross Receipts TaxRate Schedule has the listing of counties municipalities and location codes for each For more detail see FYI 200 Your COLUMN B: Enter the Special Code from the table below Do not usethese codes COLUMN D: There are seven categories of receipts reported on the CRS 1 Form or CRS 1 Long Form: COLUMN E: A taxpayer must maintain in his possession a nontaxable transaction certificate (NTTC) or other acceptable evidence or documentation for each deduction claimed in this column Deductions cannot exceed gross receipts reported in Column D COLUMN F: Column D minus Column E This amount can never be less than zero COLUMN G: Enter the rate from the Gross Receipts Tax Rate Schedule or a special tax rate if you entered S or T in Column B See the instructions for Column B COLUMN H: Enter Gross Receipts Tax Due for each line of detail by multiplying Column F by Column G Enter total of Column H on Line 1 If you are filing the CRS 1 Long Form (including any supplemental pages) enter on line 1 the total of Column H from all pages COMBINED REPORT FORM CRS 1 NAME COMBINED REPORT FORM CRS 1 NAME COMBINED REPORT FORM CRS 1 NAME COMBINED REPORT SYSTEM communicate unilaterally about a matter you have protested while that matter is still pending The Secretary may appoint another hearing of COMPLETE ONLY THE AREAS TO BE UPDATED OR CHANGED If the ownership of a proprietorship has changed a new NM TRD ID# is required (i e A proprietorship has now become a corporation; a different family member is now taking ownership of the family business etc) If the complete the application below providing all information requested Mail the application to the New Mexico Taxation and Revenue Department P O Box complete the Application for Nontaxable Transaction Certificates and 3) be in compliance with the department Sellers/lessors are in compliance with the Department when: 1) all required returns have been filed: 2) they are not a delinquent taxpayer and 3) their CRS business registration is complete completed when adding an activity Taxpayers selling leasing or transferring a liquor license should request a letter of no objection from the Taxation & Revenue Department Confidentiality Provisions: construction equipment Construction The location is the construction site; consumes Contact name if applicable Phone number Contents contracted for or billed to a construction project that is either subject to gross receipts tax upon completion upon the sale in the ordinary course of business of the real property upon which the project is constructed or that takes place on Indian tribal territory (7 9 52) Enter your contractor s license number on the application or submit proof Corrales 29 504 7 1875% Taos Pueblo (1)* 20 913 7 1250% County) Fort Sumner (DeBaca County) Gallup (McKinley County) Magdalena (Socorro County) Picuris Pueblo (Taos County) Questa (Taos County) Questa Airport (Taos County) Red River (Taos County) Socorro (Socorro County) Socorro Industrial Park (Socorro County) Taos (Taos County) Taos Airport (Taos County) Taos Pueblo (Taos County) and Taos Ski Valley (Taos County) The gross receipts tax rates in all unincorporated areas of Socorro and Taos Coun ties will also increase Credit Claims: CRS 1 FILER'S KIT CRS 1 Form Instructions CRS 1 INST CRS 1 INSTRUCTIONS FOR LINES 1 7 CRS 1 Long Form CRS 1 LONG FORM PAGE 1 CRS 1 Report Forms Cuba 29 311 7 8125% Taos Pueblo (2)* 20 914 7 1250% CURRENT INFORMATION CURRY D0 001 Deduction for Sale of Uranium Hexafluoride (7 9 90) D0 002 GRT Deduction for Sale to Manufacturers Subsection A (7 9 46) D0 004 Deduction for Electricity Conversion D0 005 Deduction for Electricity Exchange Date requested Date: Phone No: DEBACA December 1 December 31 January 25 deductions that must be reported with a special code Leave Column B blank Department Office Locations DEPARTMENT USE ONLY Do not write in this area DEPARTMENT USE ONLY Do not write in this area DEPARTMENT USE ONLY Do not write in this area Dexter 04 201 6 9375% Corona 26 406 7 1250% dients or components of a construction project that is either subject to gross receipts tax upon completion or that takes place on Indian tribal territory (7 9 51) Enter your contractor s license number on the ap plication or submit proof that such a number is not required 2 2) For the purchase of construction services that are directly contract ed for or billed to a construction project that is either subject to gross receipts tax upon completion upon the sale in the ordinary course of business of the real property upon which the project is constructed or that takes place on Indian tribal territory (7 9 52) Enter your contrac tor s license number on the application or submit proof that such a Do not submit a photocopy of these forms to the Department If additional space is needed please obtain an original form from your local district office or download the form from our web site at www tax newmexico gov dollars ($ ) in taxes for the period(s) to Basis for refund: Is an amended return submitted with this request? Yes No Previously Mailed Not Required (type of tax) hereby certify that the State of New Mexico was overpaid the sum of I DONA ANA Dora 11 310 6 9375% Picuris Pueblo (1)* 20 917 7 1250% Downtown TIDD Las Cruces 07 132 7 5625% Due date: 25th of month following end of report period Due date: 25th of month following end of report period Due date: 25th of month following end of report period Due Dates during audit or protest procedures according to Section 7 1 24 NMSA 1978; Each report is due on or before the 25th of the month following the end of the tax period covered by the report Eagle Nest 09 509 7 1875% Wagon Mound 30 115 6 9375% Edgewood 01 320 7 8750% either alone or in combination with other tangible personal property or Elida 11 216 7 5625% Picuris Pueblo (2)* 20 918 7 1250% enforcing or formulating general tax policy other than to conduct hear Enter the name you are DOING BUSINESS AS if applicable Enter total of columns D E and H this page * See instructions for column B $ $ $ Espanola (Rio Arriba) 17 215 8 1875% Truth or Consequences 21 124 7 8750% Espanola (Santa Fe) 01 226 8 4375% Espanola/Ohkay Owingeh Pueblo (1)a 17 943 8 1875% Truth or Consequences Airport 21 164 6 3125% Espanola/Ohkay Owingeh Pueblo (2)a 17 944 8 1875% Williamsburg 21 220 7 5625% Espanola/Santa Clara Grant (1)a 01 903 8 4375% Espanola/Santa Clara Grant (1)a 17 903 8 1875% Remainder of County 21 021 6 3125% Espanola/Santa Clara Grant (2)a 01 904 8 4375% Espanola/Santa Clara Grant (2)a 17 904 8 1875% SOCORRO* Even is you are not required to file and pay your CRS taxes online you may use the online filing option by going to our web site at https://efile state nm us Example: Taxpayer's tax due on Line 4 is $1 000 The payment is five days late To calculate interest multiply $1 000 by the daily rate of 0 008196721% or 00008196721 (the daily rate for the 2nd quarter of 2012) The result is $0 081967 which is the interest due for one day Multiply $0 081967 by five (the number of days the payment is late) The interest is $ 409836 or $ 41 Enter this amount on Line 6 Exceptions to Filing Form RPD 41071 Application for Refund If claiming a refund under certain tax fee or surcharge programs you Excluded from gross receipts totals are gross receipts tax governmental gross receipts tax and leased vehicle gross receipts tax These amounts do not appear in Column D Farmington 16 121 7 1250% Laguna Pueblo (1) 14 901 6 3750% FARMINGTON: February 1 February 28 March 25 federal income tax must withhold NM income tax ficer if that occurs You may request a written ruling on any contested question of evidence in matters in which you have filed a pending written fied representatives at any time during your interactions with us File the CRS 1 Form online through the Department's web site: https://efile state nm us File the CRS 1 Form online through the Department's web site: https://efile state nm us File the CRS 1 Form online through the Department's web site: https://efile state nm us First time filers must register for online filing First time filers must register for online filing First time filers must register for online filing Floyd 11 502 6 6875% Questa* 20 222 8 1875% Food Retailer2 F For Column D there are two types of entry: For instructions on how to use NTTC NET go to http://www tax newmexico gov/Online Services/Pages/Non Taxable Transaction Certificates aspx For Reporting Gross Receipts Withholding and Compensating Taxes for subsequent lease in the ordinary course of business except for the lease of furniture or appliances the receipts from the rental or lease of which are deductible under Subsection C of Section 7 9 53 the lease of coin operated machines and for the purchase of manufactured homes as defined in Section 7 9 3(G) (7 9 50) 4) For the purchase of tangible personal property or licenses for subsequent lease in the ordinary course of business except for the lease of furniture or appliances the receipts from the rental or lease of which are deduct ible under Subsection C of Section 7 9 53; the lease of coin operated machines and for the purchase of manufactured homes as defined in Section 7 9 3(G) (7 9 49) 5) By a person who is licensed to practice medicine osteopathic medicine dentistry podiatry optometry chiropractic or professional nursing for the for the leased vehicle surcharge for the same location Business expenses are not deductible from gross receipts For a listing of available deductions please see FYI 105: Gross Receipts and Compensating Taxes: An Overview available online at http://www tax newmexico gov/trd pubs htm for up to one (1) year (Section 7 9 43 NMSA 1978) Form become separated from your check Fort Sumner* 27 104 7 6250% OTHER TAXES AND REPORTING LOCATIONS Location Code Leased Vehicle Gross Receipts Tax 5 00% 44 444 Leased Vehicle Surcharge $2 00/day/vehicle 44 455 Governmental Gross Receipts Tax 5 00% 55 055 Out of State Business (R&D Services) 5 125% 77 777 Out of State Business (All Other) 5 125% 88 888 Uranium Hexafluoride GRT Deduction (7 9 90) D0 001 Manufacturing GRT Deduction Subsection A (7 9 46A) D0 002 Electricity Conversion GRT Deduction (7 9 103 1) D0 004 Electricity Exchange GRT Deduction (7 9 103 2) D0 005 NOTE KEY (1) Sales to tribal entities or members (2) Sales to tribal non members by tribal non members a Businesses located on Pueblo land within the city limits b Businesses located within the water district and the city limits c Albuquerque Indian School property owned by the 19 Pueblos of NM * Indicates rate change due to enactment/expiration of local option taxes and/or change in the state gross receipts tax rate found in publication FYI 104 New Mexico Withholding Tax available online at Go Paperless! Go Paperless! Go Paperless! Governments or other entities reporting governmental gross receipts enter "GGRT" Grady 05 203 6 6875% House 10 407 7 7500% Grants 33 227 8 0000% LUNA Gross Receipts Tax Holiday Deduction Gross Receipts Tax RPD 41299 GROSS RECEIPTS TAX RATE CHANGES EFFECTIVE JANUARY 1 2013 Gross Receipts Tax Rate Schedule Gross receipts that require a special code (other than Interstate Telecommunica tions Gross Receipts) Such receipts are for transportation (see FYI 290) qualifying receipts for food (see FYI 201) and medical (see FYI 202) transactions Hagerman 04 300 7 1250% Ruidoso 26 112 8 6250% Hatch 07 204 7 4375% High Wage Jobs Tax Credit Gross Receipts Compen sating and WithholdingTaxes and Interstate Tele communications GRT RPD 41288; RPD 41290; RPD 41289 Hope 03 304 6 6250% Hospital Credit Gross Receipts Tax RPD 41324 HOW TO APPLY OR REORDER: If you do not yet have the name and CRS identification number of the vendor to whom you wish to execute the NTTC How to File this Form A valid claim for refund requires all information requested on this form You must enter the primary taxpayer's identification number required by the New Mexico form and indicated on the return or payment "Basis for refund" means a brief statement of the facts and the law on which the claim is based The basis for refund must explain why the overpayment was made Do not merely enter the word "overpayment" Attach a letter of explanation if the space provided is insufficient See Other Required Attachments in the instructions This Application for Refund must be signed by the taxpayer or the taxpayer's authorized agent An incomplete or inaccurate application may cause the Department to invalidate your refund claim and return the application to you without action I declare that I have examined this return including any accompanying schedules and statements and to the best of my knowledge and belief it I declare that I have examined this return including any accompanying schedules and statements and to the best of my knowledge and belief it I declare that I have examined this return including any accompanying schedules and statements and to the best of my knowledge and belief it I declare that I have examined this return including any accompanying schedules and statements and to the best of my knowledge and belief it I declare that I have examined this return including any accompanying schedules and statements and to the best of my knowledge and belief it I declare that I have examined this return including any accompanying schedules and statements and to the best of my knowledge and belief it I declare that the information reported on this form and any attached supplements is true and correct Signature of taxpayer or agent Title Date If additional space is needed use the supplemental page If supplemental pages are attached enter total of all columns D E and H from this page and all supplemental pages $ $ $ If the Department denies your claim for refund in whole or in part you may file a protest with the Department within 90 days of either mailing or delivery of the denial or file a lawsuit in Santa Fe District Court If the Department does not take action on your claim within 120 days of receiving your claim you may either refile it if you are within the three year statute of limitation or you may file a protest within 90 days from the expiration of the 120 days after you filed the claim with the Department If no action has been taken on the IF YOU DO NOT HAVE ACCESS TO NTTC NET COMPLETE THE APPLICATION FORM BELOW: If you have any tax liability the Taxation and Revenue Department may offset all or part of an allowed refund against such liability If you have questions regarding the documents that should be filed with an Application for Refund or an amended return contact the Department using the contact information on the original return or the local district office listed below If you prevail in an administrative or court proceeding brought by you or against you after July 1 2003 under the Tax Administration Act you will receive a judgment or a settlement for reasonable administrative costs connected to the action If your due date falls on a legal state or national holiday or on a weekend your return and payment due date will be ex tended to the next business day Important Changes Affecting Direct Deposit in order of appearance In This Kit: in twenty percent increments over a five year period until fully deductible Special reporting and NTTC requirements must be fulfilled in order to benefit from this deduction Please visit our web site at www tax newmexico gov or contact your local district office for further information in writing Interest on outstanding liabilities accrues if the Department does not issue an assessment within 180 days of the notice of outstanding records or books or within 90 days after time has expired under your request for additional time; however you are entitled to an abatement of interest for the period of time after you have complied with Department requests and the Department has not acted on the audit including trash containers portable toilets scaffolding and temporary fencing " Industry Special Code information ings You may request the Secretary to determine if a hearing officer s INSTRUCTIONS INSTRUCTIONS FOR NONTAXABLE TRANSACTION CERTIFICATES INTEREST 6 INTEREST 6 INTEREST 6 INTEREST 6 Interstate Telecommunications Gross Receipts are receipts of interstate telecom munications companies from providing interstate telecommunications services Interstate Telecommunications T Investment Credit Gross Receipts Compen sating and WithholdingTaxes RPD 41167; RPD 41168; RPD 41212 is located within the United States; located on a United States military base or located in American Samoa Guam the Northern Mariana Islands Puerto Rico or the U S Virgin Islands is true correct and complete is true correct and complete is true correct and complete is true correct and complete is true correct and complete is true correct and complete it in Sections 7 1 4 1 through 7 1 4 3 NMSA 1978: January 1 January 31 February 25 January 1 March 31 April 25 January through June 2013 Jemez Springs 29 217 6 9375% Taos/Taos Pueblo (1)a* 20 915 8 1875% Jicarilla Apache Nation (1) 17 931 6 5000% Magdalena* 25 221 6 9375% Jicarilla Apache Nation (1) 29 931 6 2500% Taos/Taos Pueblo (2)a* 20 916 8 1875% Jicarilla Apache Nation (2) 17 932 6 5000% Socorro (city)* 25 125 7 0625% Jicarilla Apache Nation (2) 29 932 6 2500% Taos Ski Valley* 20 414 8 6875% July 1 July 30 August 25 July 1 September 30 October 25 June 1 June 30 July 25 Keep this copy as part of your records Keep this copy as part of your records Keep this copy as part of your records Kewa Pueblo (1) formerly Santo Domingo Pueblo 01 973 6 6250% Kewa Pueblo (1) formerly Santo Domingo Pueblo 29 973 6 2500% Des Moines 18 224 7 5000% Kewa Pueblo (2) formerly Santo Domingo Pueblo 01 974 6 6250% Kewa Pueblo (2) formerly Santo Domingo Pueblo 29 974 6 2500% Folsom 18 411 7 5000% Laboratory Partnership with Small Business Tax Credit Gross Receipts Tax RPD 41325 Laguna Pueblo (1) 02 951 6 0625% Silver City 08 107 7 3750% Laguna Pueblo (1) 29 921 6 2500% Remainder of County* 20 020 7 1250% Laguna Pueblo (1) 33 901 6 6875% Deming 19 113 7 5000% Laguna Pueblo (2) 02 952 6 0625% Remainder of County 08 008 6 1875% Laguna Pueblo (2) 29 922 6 2500% TORRANCE Laguna Pueblo (2) 33 902 6 6875% Remainder of County 19 019 6 5000% Lake Arthur 04 400 6 4375% Ruidoso Downs 26 501 7 6250% Las Cruces 07 105 7 5625% LAS CRUCES: Las Vegas 12 122 8 0625% Remainder of County 14 014 6 3750% Leased Vehicle Gross Receipts are receipts from the short term rental of passenger automobiles that are part of a fleet of five or more vehicles; Leased Vehicle Surcharge is the total due at $2 per day that each vehicle subject to the leased vehicle gross receipts tax is rented Carry the leased vehicle surcharge directly to Column H Columns E F & G should be left blank and licenses in the ordinary course of business (7 9 47) LINE 1: GROSS RECEIPTS TAX Complete Columns A through H and enter the Column H total on Line 1 (includes amounts of governmental gross receipts tax interstate telecommunications gross receipts tax leased vehicle gross receipts tax and leased vehicle surcharge) Be sure to include the total from Column H from the CRS 1 Long Form and any supplemental pages you may be required to file LINE 2: COMPENSATING TAX LINE 4: TOTAL TAX DUE Add Lines 1 2 and 3 LINE 5: PENALTY Penalty is applied for failure to pay or file on time Prior to Janu ary 1 2008 penalty is calculated at a rate of 2% of Line 4 per month or partial month (any fraction of a month is a full month) the payment is late up to 10% of the tax due or a minimum of $5 00 whichever is greater LINE 7: TOTAL AMOUNT DUE Add Lines 4 5 and 6 Pay this amount A CRS payment should not be combined on the same check or money order with any other tax or fee paid to the Department Please send your completed return with payment to: NM Taxation and Revenue Department PO Box 25128 Santa Fe NM 87504 5128 Liquor License Type/No Add Delete or Change the Liquor License Type/No issued by the Alcohol and Gaming Division of the Regulation and Licens ing Department Local Taxation and Revenue Department Offices: If you have questions or require additional information location is where services are performed and property is delivered Los Ranchos de Albuquerque 02 200 7 0625% GUADALUPE Loving 03 403 6 8125% Mail To: Mail to: NM Taxation and Revenue Department Mail to: NM Taxation and Revenue Department P O Box 25128 Santa Fe NM 87504 5128 Mail to: NM Taxation and Revenue Department P O Box 25128 Santa Fe NM 87504 5128 Mail to: NM Taxation and Revenue Department P O Box 25128 Santa Fe NM 87504 5128 mailed to the address on the taxpayer's records A financial institution is located within the territorial jurisdiction of the United States if it Mailing address Main switchboard (Santa Fe): (505) 827 0700 March 1 March 31 April 25 Maxwell 09 202 5 8750% Remainder of County 30 030 5 9375% May 1 May 31 June 25 Melrose 05 402 7 5000% Logan 10 309 8 1250% ments must contain the business name and New Mexico Taxation and Revenue Department Identification Number (NM TRD ID#) Should you need assistance completing this update please contact the Department at one of the offices listed below Mesa Del Sol TID District 1 02 606 7 0000% Santa Rosa 24 108 8 0000% Mesilla 07 303 7 8125% Milan 33 131 7 6250% Columbus 19 212 7 5625% Month Day Year Month Day Year Automated clearinghouse deposit Federal wire transfer Date Date MONTHLY FILING STATUS Mosquero (San Miguel) 12 418 7 0625% OTHER TAXES AND REPORTING LOCATIONS Location Code Leased Vehicle Gross Receipts Tax 5 00% 44 444 Leased Vehicle Surcharge $2 00/day/vehicle 44 455 Governmental Gross Receipts Tax 5 00% 55 055 Out of State Business (R&D Services) 5 125% 77 777 Out of State Business (All Other) 5 125% 88 888 Uranium Hexafluoride GRT Deduction (7 9 90) D0 001 Manufacturing GRT Deduction Subsection A (7 9 46A) D0 002 Electricity Conversion GRT Deduction (7 9 103 1) D0 004 Electricity Exchange GRT Deduction (7 9 103 2) D0 005 NOTE KEY (1) Sales to tribal entities or members (2) Sales to tribal non members by tribal non members a Businesses located on Pueblo land within the city limits b Businesses located within the water district and the city limits c Albuquerque Indian School property owned by the 19 Pueblos of NM * Indicates rate change due to enactment/expiration of local option taxes and/or change in the state gross receipts tax rate Most tax transactions happen without incident In an imperfect world however occasional disagreements occur due to misunderstanding mathematical error missed deadlines misplaced papers high volume of transactions and many other situations Over the years the Legisla ture and the department have established ways to handle difficulties Municipality / county nameA BSpecialcode* C Location code D Gross receipts(excluding tax) E Total deductions F Taxable gross receipts G Tax rate Gross receipts taxH Municipality / county nameA BSpecialcode* C Location code D Gross receipts(excluding tax) E Total deductions F Taxable gross receipts G Tax rate H Gross receipts tax Municipality / CountyNameA SpecialB Code* C Location Code D Gross Receipts(Excluding Tax) E Total Deductions F Taxable Gross Receipts G Tax Rate H Gross ReceiptsTax Municipality / CountyNameA SpecialB Code* C Location Code D Gross Receipts(Excluding Tax) E Total Deductions F Taxable Gross Receipts G Tax Rate H Gross ReceiptsTax Municipality / CountyNameA SpecialB Code* C Location Code D Gross Receipts(Excluding Tax) E Total Deductions F Taxable Gross Receipts G Tax Rate H Gross ReceiptsTax Municipality / CountyNameA SpecialB Code* C Location Code D Gross Receipts(Excluding Tax) E Total Deductions F Taxable Gross Receipts G Tax Rate H Gross ReceiptsTax Municipality or County Location Code Rate Municipality or County Location Code Rate must use the program specific application for refund form and follow certain procedures which are applicable to those programs If you are requesting a refund of oil and gas taxes other than the oil and gas proceeds withholding tax use Form RPD 41136 Application for Tax Refund Oil and Gas If you are requesting a refund of vehicle related or driver related taxes or fees use Form MVD 10208 Request for Refund If requesting a refund of Tobacco Products Tax use Form RPD 41318 Application for Tobacco Products Tax Refund If request ing a refund of a spoiled or damaged cigarette stamp use Form RPD 41211 Application for Refund of Cigarette Tax All forms can be found on the Department's web site at www tax newmexico gov Click on "Forms and Publications" then select the applicable tax program Nambe Pueblo (1) 01 951 6 6250% Nambe Pueblo (2) 01 952 6 6250% Name ID No No Name ID No No Name ID No No Name ID No No Name ID No No Name ID No No NAME NEW MEXICO CRS ID NO Name: 0 0 0 Mailing New Administrative Hearing Procedures: NEW INFORMATION New Mexico Taxation and Revenue Department New Mexico Taxation and Revenue Department PO Box 5557 Santa Fe New Mexico 87502 5557 New Mexico Taxpayer Bill of Rights New Mexico that would have been subject to gross receipts tax had the property been acquired from a person with nexus with New Mexico; or NM CRS IDENTIFICATION NUMBER OF APPLICANT BUSINESS INFORMATION OF APPLICANT NM Taxation and Revenue Department NM Taxation and Revenue Department NM Taxation and Revenue Department NM Taxation and Revenue Department NM Taxation and Revenue Department NM Taxation and Revenue Department NMSA 1978; NOTE: Additional NTTC types and a supplemental application process will be developed for purposes of claiming the deduction under Section 7 9 46(B) NMSA 1978 Please visit our web site at www tax newmexico gov or contact your local district office for more information NOTE: Additional NTTC types and a supplemental application process will be developed for purposes of claiming the deduction under Section 7 9 46(B) NMSA 1978 Please visit our website at www tax newmexico gov or contact your local district office for more information NOTE: Additional special codes may be required when reporting the deduction under NOTE: Additional special location codes may be required when reporting the deduction NOTE: For CRS 1 Forms due after August 1 2010 you may be required to file electronically For more information on this e filing requirement please see publication FYI 108 available at www tax newmexico gov/ select "Forms and Publications" NOTE: If your refund claim is the result of overstating the tax due on a previously filed income tax estate tax or oil and gas tax return and you are filing an amended return you do not need to attach an application for refund A complete amended return is sufficient to support a valid claim for refund Be sure to submit all supporting forms schedules and backup as requested by the instructions when filing an amended return NOTE: Penalty is calculated on the outstanding tax due balance Any outstanding tax that originated prior to January 1 2008 may still be subject to the 20% penalty threshold effective January 1 2008 NOTE: The following tax credits and deductions may be taken against tax programs that are reported on the CRS 1 or CRS 1 Long Forms Please note there are additional forms that must be completed to apply for and claim these credits and deductions You may request these forms from your local district tax office or online at www tax newmexico gov NOTE: When you provide a check as payment you authorize TRD either to use infor mation from your check to make a one time electronic fund transfer from your account or to process the payment as a check transaction In the memo section of your check enter the letters "CRS" to identify the tax program and the end period that you are filing for; this information will insure that your payment is applied correctly should the CRS 1 NOTE: You are not liable for interest if the total interest is less than $1 00 NOTE: You may reorder additional NTTCs ONLY after your executed NTTCs have been recorded with the Department To record your executed NTTCs submit the Nontaxable Transaction Certificate Report or record them online The Department will only issue a maximum of five (5) NTTCs to be ex ecuted at a later date November 1 November 30 December 25 NTTC DESCRIPTIONS AND AUTHORIZED USES: See reverse for complete descriptions of NTTC types NUMBER (if applicable) number is not required 2 3) For the purchase of construction related services that are directly October 1 December 31 January 25 October 1 October 31 November 25 of findings or unfavorable decisions arising from determinations of law defines construction equipment to mean equipment used on a construction project and of providing homeownership opportunities to low income families may purchase construction materials incorporated into these construction of state of your rights Should you wish to consult the law itself you will find Ohkay Owingeh Pueblo (1) 17 941 6 5000% Socorro Industrial Park* 25 162 6 0000% Ohkay Owingeh Pueblo (2) 17 942 6 5000% Remainder of County* 25 025 6 0000% on a contract by contract basis A copy of the federal contract is required on form RPD 41349 Advanced Energy Deduction on the application or submit proof that such a number is not require 2 OPTION #1 NTTC NET: The Department has developed NTTC NET a paperless system on the web to expedite the processing of Nontaxable Transaction Certificates OPTION #2 or an average less than $200 per month for the 6 month period Semiannual periods are January 1st June 30th; July 1st December 31st Other Forms & Information Other Required Attachments: outside New Mexico (7 9 57) ownership of a partnership has changed (i e a partner is no longer involved or you wish to add a partner) a new NM TRD ID# is required P O Box 1557 P O Box 1557 1200 South St Francis Drive Roswell NM 88202 1557 P O Box 5374 P O Box 25128 P O Box 25128 P O Box 25128 P O Box 25128 l Santa Fe New Mexico 87504 5128 l 505 827 0700 TRD web site http://www tax newmexico gov/ P O Box 25128 Santa Fe New Mexico 87504 5128 P O Box 25128 Santa Fe New Mexico 87504 5128 P O Box 25128 Santa Fe New Mexico 87504 5128 P O Box 479 Farmington NM 87499 0479 P O Box 5374 P O Box 5557 P O Box 607 Las Cruces NM 88004 0607 P O Box 630 Santa Fe New Mexico 87504 0630 P O Box 8485 Albuquerque NM 87198 8485 P O Box 8485 Albuquerque NM 87198 8485 Telephone: (505) 841 6200 Farmington NM 87499 0479 Telephone: (505) 325 5049 Las Cruces NM 88004 0607 Telephone: (575) 524 6225 Page of paying early; however you cannot file online until after the period you are filing closes Payment made by: Payment via Automated Clearinghouse Deposit or Federal Wire Transfer: Check appropriate box and enter date of transfer Pecos 12 313 7 4375% PENALTY 5 PENALTY 5 PENALTY 5 PENALTY 5 Penalty will be assessed for nonpayment of timely reports Please indicate your CRS ID number on your check Penalty will be assessed for nonpayment of timely reports Please indicate your CRS ID number on your check Penalty will be assessed for nonpayment of timely reports Please indicate your CRS ID number on your check Penalty: Period Begins Period Ends Due Date personal property and performing specified services; personal property or services that are eligible generation plant costs In Please complete if not preprinted Please complete if not preprinted Please complete if not preprinted PO Box 5374 Albuquerque NM 87198 8485 Las Cruces NM 88004 0607 Roswell NM 88202 1557 Pojoaque Pueblo (1) 01 961 6 6250% Pojoaque Pueblo (2) 01 962 6 6250% Portales 11 119 7 7500% Questa Airport* 20 160 7 1250% Print Name: 1 2 3 4 5 progress special delivery packages shipped through Fed Ex and UPS should contiune to be sent to the 1200 South St Francis Drive address and mailing through USPS should be sent to the P O Box 5374 address projects projects (except as provided in #2 below) The following may execute Type 9 NTTCs: 1) Governmental agencies (7 9 54) 2) 501(c)(3) organizations (7 9 60) These organizations register with the Taxation and Revenue Department and submit proof of Internal Revenue Service 501(c)(3) nonprofit determination before they may execute Type 9 NTTCs Those 501(c)(3) organizations that are organized for the purpose property acquired inside or outside of this state from a person located outside property for use on Indian reservations or pueblo grants (7 9 54) property or to purchase construction materials for use in construction property that was manufactured by the person using the property in New Mexico; protest You also may request that two or more protests on related issues Provide the current business name and name the business is Doing Business As (DBA) (as it appears on Taxation and Revenue Department records before the change is made) Provide the Federal Employer Identification Number (FEIN) if applicable If the FEIN has changed as a result of an ownership change a new NM TRD ID# is required Provide the New Mexico Taxation and Revenue Department Identification Number (NM TRD ID#) Provide your CRS ID number and telephone number Public Regulation Commission No Add Delete or Change the Public Regulation Commission No issued by the Public Regulation Commission Pueblo de Cochiti (1) 01 971 6 6250% Pueblo de Cochiti (1) 29 971 6 2500% Encino 22 410 7 0625% Pueblo de Cochiti (2) 01 972 6 6250% Pueblo de Cochiti (2) 29 972 6 2500% Estancia 22 503 7 5625% Pueblo of Tesuque (1) 01 953 6 6250% Pueblo of Tesuque (2) 01 954 6 6250% purchase of prosthetic devices (7 9 73) qualifies for the special code M deduction please see FYI 202 qualify QUARTERLY FILING STATUS Raton 09 102 7 9375% OTERO Real estate sales The location is the site of each property sold; refund claim within 210 days the Department is statutorily prohibited from acting on a refund claim if the three year statute of limitation has passed For more information on your remedies please request FYI 402 from your local district tax office or view it on line at www tax newmexico gov Remainder of County 01 001 6 6250% Remainder of County 02 002 6 0625% Tatum 06 500 6 8125% Remainder of County 03 003 5 7500% Remainder of County 04 004 6 0625% LOS ALAMOS Remainder of County 05 005 5 8750% Tucumcari Remainder of County 10 117 10 010 8 1250% 6 4375% Remainder of County 07 007 6 3750% Remainder of County 09 009 5 7500% Cloudcroft Tularosa 15 213 15 308 7 3750% 7 3750% Remainder of County 11 011 6 1875% Red River* Taos (city)* 20 317 20 126 8 4375% 8 1875% Remainder of County 12 012 6 5000% Remainder of County 16 016 6 3125% Los Lunas Peralta 14 316 14 412 7 5625% 7 4375% Remainder of County 17 017 6 5000% El Prado Water and Sanitation Districtb* El Valle de Los Ranchos Water & Sanitation District* 20 425 20 419 8 4375% 7 3750% Remainder of County 27 027 6 3125% Remainder of County 28 028 5 6250% Capitan Carrizozo 26 211 26 307 7 0000% 7 1875% Remainder of County 29 029 6 2500% Remainder of County 18 018 6 0625% Remainder of County 33 033 6 6875% McKINLEY Request to change the CRS filing Status to Monthly Quarterly or Semi annually Please be guided by the following filing status requirements: a) Monthly due by the 25th of the following month if combined taxes due average more than $200 per month or if you wish to file monthly regardless of request unless it creates an unreasonable burden on the Department REQUIREMENTS: All New Mexico sellers/lessors who wish to execute NTTCs are required to: 1) register with the Taxation and Revenue Department 2) Research & Develop ment Small Business Tax Credit Gross Receipts Compen sating and WithholdingTaxes RPD 41297; RPD 41298 Reserve 28 130 6 9375% LINCOLN Return this form and attachments to the Taxation and Revenue Department Rev 09/2010 Rev 09/2010 Rev 09/2010 Rev 09/2010 Rev 09/2010 Rev 09/2010 REV 11/12 CRS 1 INSTRUCTIONS FOR PAPER FILING RIO ARRIBA SIERRA Rio Rancho (Bernalillo) 02 647 7 6250% Vaughn 24 207 7 5000% Rio Rancho (Sandoval) 29 524 7 4375% Moriarty 22 223 7 4375% RLD Contractor's License No Add Delete or Change the License Number issued by the Construction Industries Division of the Regulation and Licens ing Department ROOSEVELT ROSWELL Roswell 04 101 7 1250% Remainder of County 26 026 5 6875% Roswell NM 88202 1557 Telephone: (575) 624 6065 ROSWELL: SANTA FE: Rural Job Tax Credit Gross Receipts Compen sating and WithholdingTaxes RPD 41238; RPD 41243; RPD 41247 sale by the buyer is in the ordinary course of business and the services SAN JUAN VALENCIA SAN MIGUEL San Ysidro 29 409 6 7500% Mountainair 22 127 7 6875% Sandia Pueblo (1) 02 901 6 0625% Remainder of County 24 024 6 4375% Sandia Pueblo (1) 29 911 6 2500% Willard 22 314 7 3125% Sandia Pueblo (2) 02 902 6 0625% HARDING Sandia Pueblo (2) 29 912 6 2500% Remainder of County 22 022 6 5000% SANDOVAL Santa Ana Pueblo (1) 29 951 6 2500% UNION Santa Ana Pueblo (2) 29 952 6 2500% Clayton 18 128 7 8750% Santa Clara Pueblo (1) 01 901 6 6250% Santa Clara Pueblo (1) 17 901 6 5000% TAOS* Santa Clara Pueblo (2) 01 902 6 6250% Santa Clara Pueblo (2) 17 902 6 5000% El Prado Water and Sanitation District* 20 415 7 3750% SANTA FE Santa Fe (city) 01 123 8 1875% Santa Fe Indian School/Nineteen Pueblos of NM (1) 01 907 8 1875% Santa Fe Indian School/Nineteen Pueblos of NM (2) 01 908 8 1875% Santa Fe New Mexico 87502 5557 Santa Fe NM 87502 5374 (505) 841 6200 (575) 524 6225 (575) 624 6065 Santa Fe NM 87502 5374 Telephone: (505) 827 0951 Santa Fe NM 87504 5128 Santa Fe NM 87504 5128 Santa Fe NM 87504 5128 SANTA FE: Seasonal Businesses only When the business is engaged in business activity outside the Business Season the entity is no longer a Seasonal Business Indicate the new Business Season for a seasonal business only Section 7 9 46(B) that will become effective January 1 2013 Please visit our web site at www tax newmexico gov or contact your local district office for more information COLUMN C: Enter the Location Code from the current Gross Receipts Tax Rate Schedule Please check that the location code corresponds to the municipality or county where you have a business location or when applicable use one of the special locations seller s/lessor s CRS identification number to whom you wish to execute a NTTC you may immediately execute the NTTC online When the recipient s CRS identification number is known there is no limit to executing NTTCs on NTTC NET but you may request up to five (5) NTTCs to be executed at a later date if the seller s/lessor s name and CRS identification number is not known You must first record executed NTTC information before applying for SEMIANNUAL FILING STATUS Period Begins Period Ends Due Date January 1 June 30 July 25 July 1 December 31 January 25 September 1 September 30 October 25 Service for Resale Tax Credit Gross Receipts Tax RPD 41300; RPD 41305 service occurs in New Mexico; service purchased by the construction contractor services are delivered elsewhere The only exceptions are: services or the leasing of property (7 9 89) services out of state when initial use of the product of the research and development services performed on a manufactured product Type NTTC OSBs must be obtained by the seller Signature of taxpayer or agent I declare that I have examined this return including any accompany ing schedules and statements and to the best of my knowledge and belief it is true correct and complete Print name Date Title Phone E mail address 1 TOTAL GROSS RECEIPTS TAX ALL PAGES Signature of taxpayer or agent Title Date E mail address Signature of taxpayer or agent Title Date E mail address Signature of taxpayer or agent Title Date E mail address Signature of taxpayer or agent Title Date E mail address Signature of taxpayer or agent Title Date E mail address Signature of taxpayer or agent Title Date E mail address Solar Energy Deduction Gross Receipts Tax RPD 41341 special code F deduction For more information on who qualifies please see FYI 201 Special reporting instructions apply to interstate telecommunication companies and Special Tax Registration information Add or Delete an activity which qualifies for Special Tax purposes A Special Tax Registration form must be Springer 09 301 6 8125% Alamogordo 15 116 7 6250% stands If you need additional time you must submit a specific request State Fairgrounds 02 555 6 0625% Mosquero (Harding) 31 208 6 5625% STATE GROSS RECEIPTS TAX RATE = 5 125% COMPENSATING TAX RATE ON PROPERTY = 5 125% COMPENSATING TAX RATE ON SERVICES = 5% STATE OF NEW MEXICO TAXATION AND REVENUE DEPARTMENT State of New Mexico Taxation and Revenue Department CRS 1 LONG FORM Supplemental Statutes regulating the confidentiality of your taxes continue to be strict The Legislature included language in Section 7 1 8 2 NMSA 1978 requiring the Department to answer questions about whether a taxpayer is registered to do business in this state or is registered for other tax programs but it does not allow employees to reveal whether you have filed a return A hearing officer s written ruling on questions of evidence or procedure according to Section 7 1 24 NMSA 1978 may be made public but not the name and identification number of the taxpayer requesting the ruling Now included in public record are the monthly gasoline tax reports of numbers of gallons of gasoline and ethanol blended fuels received and deducted and the tax paid by each filer or payer of the tax Identities of rack operators importers blend ers suppliers or distributors and the number of gallons of gasoline and other fuels are public record The Department may make known to the Gaming Control Board the tax returns of license applicants and their affiliates STREET / BOX STREET / BOX Please complete if not preprinted STREET / BOX Please complete if not preprinted STREET / BOX Please complete if not preprinted Sunland Park 07 416 7 6875% T A X P E R I O D T A X P E R I O D Check if applicable: Amended report tation Districts (Taos County) El Valle de Los Ranchos Water & Sanitation Districts (Taos Tax Credit/ Deduction Claimed Against Form Requirements TAX INCREMENT DEVELOPMENT DISTRICT (TIDD) UPDATE TAX PERIOD: Enter the dates for which the tax is reported not the month the pay ment is made The tax period should be monthly quarterly or semiannually according to the filing frequency listed on your Registration Certificate tax programs and reporting periods will be covered We must issue a second notice which states any outstanding records or books of account requested and not yet received between 60 and 180 days after the audit begins If you do not produce the records within 90 days the Depart ment can issue an assessment of tax on the basis of the information as it Taxation & Revenue Department Taxation & Revenue Department Taxation & Revenue Department 400 North Pennsylvania Suite 200 Taxation & Revenue Department Bank of the West Building Taxation & Revenue Department Bank of the West Building Taxation & Revenue Department 3501 E Main Street Suite N Taxation & Revenue Department 2540 S El Paseo Bldg #2 Taxation & Revenue Department Taxation & Revenue Department 400 Pennsylvania Ave Suite 200 Visitors go to 2968 Rodeo Park Drive West* Taxation & Revenue Department Taxation & Revenue Department Taxation & Revenue Department Taxation & Revenue Department Manuel Lujan Sr Building 5301 Central NE 2540 S El Paseo Bldg #2 400 N Pennsylvania Ste 200 Taxpayer Bill of Rights Taxpayer identification no (CRS ID or SSN) TAXPAYER'S COPY TAXPAYER'S COPY TAXPAYER'S COPY Taxpayers reporting deductions under the special codes M (medical) and F (food) must report them separately from other deductible and taxable receipts Deductible receipts with the M and F codes stand alone on separate lines of the CRS 1 Form Use another line for all other gross receipts as usual but leave Column B blank Food retailers do NOT enter on the CRS 1 Form any receipts for sales paid for by federal food cards Tear at perforation and return bottom portion only to: Tear at perforation and return bottom portion only to: Tear at perforation and return bottom portion only to: Technology Jobs Tax Credit Gross Receipts Compen sating and WithholdingTaxes RPD 41239; RPD 41244 Telecommunications The location is the customer s receiver For cellular telephone service the business location is the customer s place of primary use Telephone: (505) 325 5049 Telephone: (505) 841 6200 Telephone: (575) 524 6225 Telephone: (575) 624 6065 Santa Fe NM 87502 5374 Telephone: (505) 827 0951 Texico 05 302 7 3125% San Jon 10 214 8 1250% than $200 per month in the quarter Quarters are January 1st March 31st; April 1st June 30th ; July 1st September 30th ; October 1st December 31st that are "added" If you are unsure as to your entity's business classification please contact one of offices listed below that may apply to your industry or to the type of deduction you are taking that originate or terminate in New Mexico or that are charged to a telephone or account in New Mexico; that such a number is not required 2 the amount due Monthly periods are from the 1st of each month to the last day of each month The deduction under Section 7 9 52 NMSA 1978 is expanded to include receipts from the sale of The Department has 180 days from the filing date to approve or deny a statutory tax credit If it does not act the credit is approved The Secretary decides whether a refund of tax due you may be offset against your other tax liabilities and you will receive notice that the refund will be made accordingly You are entitled to interest until the tax liability is credited with the refund amount Please see the paragraph above on Audit Provisions for interest due you if the Department does not offset a refund or credit against your other tax liabilities within the prescribed time The Department may make a direct refund of overpaid taxes to the taxpayer without requiring the taxpayer to file a refund claim The Department does not have to pay interest on credits or refunds if it ap plies the amount to a tax interception program to an estimated payment or to offset prior liabilities of the taxpayer The Department may not assess penalty against you if you fail to pay tax when due because of a mistake of law made in good faith and on reasonable grounds If the Secretary determines that it is unfair to hold a spouse or former spouse liable for payment of unpaid taxes the Secretary may decline to take action against the spouse or former spouse of the person who actually owes the tax In extreme cases of delinquency under Section 7 1 53 NMSA 1978 the Department may enjoin a taxpayer from continuing in business after a hearing and until the delinquency is cleared The gross receipts deduction for sales of tangible property to manufacturers has been expanded to include property consumed in the process of manufacturing excluding tools and equipment The amount of receipts of this type that are deductible begin at twenty percent and will increase The gross receipts tax rates will increase in the following locations: El Prado Water and Sani THE MINIMUM $5 00 PENALTY ALSO IS IMPOSED FOR FAILURE TO FILE THIS REPORT EVEN IF NO TAX IS DUE See FYI 401 for special payment methods for Automated Clearinghouse (ACH) taxpayers The name of the City of Las Cruces TID District located in Las Cruces (Dona Ana County) has changed The new name Downtown TIDD Las Cruces will appear on the Gross Receipts Tax Rate Schedule as the second listing under Dona Ana County and taxpayers within this TIDD will continue to report using the same business location code 07 132 The Quorum at ABQ Uptown TIDD in Bernalillo County has dissolved Any businesses in this area should report their gross receipts to the City of Albuquerque using the business location code 02 100 The registration update should be signed by an Owner Partner Corporate Officer Association Member Shareholder or authorized representative Return this form and all attachments to one of the offices listed below The right to an abatement of an assessment of taxes incorrectly erroneously or illegally made (Section 7 1 28 NMSA 1978) and a right to seek a compromise of an asserted tax liability When the Secretary of Taxation and Revenue in good faith doubts that you owe us what we claim you owe you also have the right to seek a compromise if one exists in your particular case (Section 7 1 20 NMSA 1978); The right to apply to pay your tax obligations by installment pay ment agreements according to the provisions of Section 7 1 21 NMSA 1978) The right to available public information and prompt and courteous tax assistance; The right to clear information of the consequences if a tax assessment is not paid secured protested or otherwise provided for accord ing to Section 7 1 16 NMSA 1978 If you become a delinquent taxpayer upon notice of delinquency you have the right to timely notice of collection actions that require sale or seizure of your property under the Tax Administration Act and The right to have audits inspections of records and meetings con ducted at a reasonable time and place according to Section 7 1 11 NMSA 1978; The right to receive an explanation of audit results and the basis for audits assessments or denials of refunds that identify tax interest or penalty due; The right to representation and advice by counsel or other quali The right to seek review through formal or informal proceedings The right to simple non technical information explaining procedures remedies and rights during audit protest and collection proceedings under the Tax Administration Act; the service is subject to gross receipts tax or governmental gross receipts tax (7 9 48) 2) For the purchase of services for export when sold to an out of state The Taxation and Revenue Department may contact you for additional the United States In order to comply with the new federal banking rules anyone wishing to have your refund directly deposited into your account you must answer an additional question when completing the Direct Deposit portion of your application for tax refund If you do not answer the question your refund will be mailed to you in the form of a paper check If you answer the question imcorrectly your refund may be delayed rejected or frozen by the National Automated Clearing House Assosiation (NACHA) or the Office of Foreign As sets Control (OFAC) You will be asked whether the refund will go to or through an account located outside the territorial jurisdiction of the United States You will be advised if the answer is "yes" you should not choose the Direct Deposit method of delivering your refund Your optionsd are to use a different bank account or to leave the Direct Deposit portion of the application blank and have a paper check These codes alert the Department s computer to a special rate or distribution requirement This business tax registration update is to be used for the following tax programs: Gross Receipts Compensating Withholding Workers Com pensation Fee Gasoline Special Fuels Cigarette Tobacco Products Severance Resource Water Producers and Gaming Activities All attach this certificate for a qualified purchase must also report this deduction through Month Day Year Month Day Year Payment made by: Automated Clearinghouse Deposit Date Federal Wire Transfer Date Check if applicable: Amended Report TAX PERIOD Print NM CRS Phone COMPENSATING TAX 2 through Month Day Year Month Day Year Payment made by: Automated Clearinghouse Deposit Date Federal Wire Transfer Date Check if applicable: Amended Report TAX PERIOD Print NM CRS Phone COMPENSATING TAX 2 through Month Day Year Month Day Year Payment made by: Automated Clearinghouse Deposit Date Federal Wire Transfer Date Check if applicable: Amended Report TAX PERIOD Print NM CRS Phone COMPENSATING TAX 2 through Month Day Year Month Day Year Payment made by: Automated Clearinghouse Deposit Date Federal Wire Transfer Date Check if applicable: Amended Report TAX PERIOD Print NM CRS Phone COMPENSATING TAX 2 through Month Day Year Month Day Year Payment made by: Automated Clearinghouse Deposit Date Federal Wire Transfer Date Check if applicable: Amended Report TAX PERIOD Print NM CRS Phone PENALTY TOTAL TAX DUE TOTAL GROSS RECEIPTS TAX WITHHOLDING TAX INTEREST TOTAL AMOUNT DUE COMPENSATING TAX 1 2 3 5 6 7 4 HFD $ C GE Total Deductions Taxable Gross Receipts Tax RateGross Receipts(Excluding Tax) Location Code $ Municipality / CountyNameA SpecialB Code* TOTAL COLUMNS D E and H *See instructions for column B Gross ReceiptsTax through Month Day Year Month Day Year Payment made by: Automated Clearinghouse Deposit Date Federal Wire Transfer Date Check if applicable: Amended Report TAX PERIOD Print NM CRS Phone PENALTY TOTAL TAX DUE TOTAL GROSS RECEIPTS TAX WITHHOLDING TAX INTEREST TOTAL AMOUNT DUE COMPENSATING TAX 1 2 3 5 6 7 4 HFD $ C GE Total Deductions Taxable Gross Receipts Tax RateGross Receipts(Excluding Tax) Location Code $ Municipality / CountyNameA SpecialB Code* TOTAL COLUMNS D E and H *See instructions for column B Gross ReceiptsTax through Month Day Year Month Day Year Payment made by: Automated Clearinghouse Deposit Date Federal Wire Transfer Date Check if applicable: Amended Report TAX PERIOD Print NM CRS Phone PENALTY TOTAL TAX DUE TOTAL GROSS RECEIPTS TAX WITHHOLDING TAX INTEREST TOTAL AMOUNT DUE COMPENSATING TAX 1 2 3 5 6 7 4 HFD $ C GE Total Deductions Taxable Gross Receipts Tax RateGross Receipts(Excluding Tax) Location Code $ Municipality / CountyNameA SpecialB Code* TOTAL COLUMNS D E and H *See instructions for column B Gross ReceiptsTax To apply all or any part of your refund to another report period liability or another tax or fee program please state in detail the report period liability or other tax or fee program to which you wish to apply the refund To be executed at a later date To claim a refund of an overpayment due to an offset by the Department please attach a copy of the offset notice To claim a refund of gross receipts tax because you did not claim an allowable deduction you must attach the following if applicable: 1) To claim a refund of gross receipts tax paid because of an exemption that you did not claim you must attach documentation necessary to support the exemption (for example invoices contracts etc ) TOTAL AMOUNT DUE 7 TOTAL AMOUNT DUE 7 TOTAL AMOUNT DUE 7 TOTAL AMOUNT DUE 7 Total amount to be refunded $ TOTAL COLUMNS D E and H *See instructions for column B $ $ TOTAL GROSS RECEIPTS TAX 1 TOTAL COLUMNS D E and H *See instructions for column B $ $ TOTAL GROSS RECEIPTS TAX 1 TOTAL COLUMNS D E and H *See instructions for column B $ $ TOTAL GROSS RECEIPTS TAX 1 TOTAL COLUMNS D E and H *See instructions for column B $ $ TOTAL GROSS RECEIPTS TAX 1 Total columns D E and H this page * See instructions for column B $ $ $ Total interest to be refunded Warrant number TOTAL TAX DUE 4 TOTAL TAX DUE 4 TOTAL TAX DUE 4 TOTAL TAX DUE 4 Transaction Certificates transportation companies Contact the department or your local district office Request publications FYI 403 and FYI 290 or view them online at www tax newmexico gov/ Transportation S Tribal/Pueblo Gross Receipts are receipts from transactions on tribal land that are collected by the Department when the entity has entered into a cooperative agree ment with the tribe or pueblo; TYPE 10 certificates may be executed by a person that holds an inter est in a qualified generating facility for the purchase or lease of tangible Type 10: for purchase or lease of tangible personal property or services by a person who holds an interest in a qualified generating facility TYPE 15 certificates may be executed by qualified federal contractors Type 15: for tangible personal property purchased by qualified federal contractors TYPE 16 certificates may be executed by: 1) Qualified film production companies to purchase property lease prop erty or purchase services A qualified production company must submit proof of registration with the New Mexico Film Division of the Economic Development Department (7 9 86) 2) Accredited diplomats or missions for the purchase of property or Type 16: for sales of property services and leases to qualified film production companies accredited foreign missions and their accredited members TYPE 2 certificates may be executed: Type 2: for tangibles for resale lease or re lease or for purchase by manufacturer TYPE 5 certificates may be executed: Type 5: for services for resale for export or for services performed on manufactured products TYPE 6 certificates may be executed by a construction contractor: Type 6: for construction contractor s purchase of construction materials construction services construction related services or for the lease of TYPE 9 certificates may be executed for the purchase of tangible per sonal property only and may not be used for the purchase of services the purchase of a license or other intangible property for the lease of Type 9: for purchase of tangible personal property by New Mexico or United States governments 501(c)(3) organization or credit unions TYPE NTTC OSB certificates may be executed by OUT OF STATE BUYERS for the purchase of tangible personal property that will be resold or become an ingredient or component of a manufactured product or for Type of NTTC Quantity Requested: 5 combined maximum Type or print name Phone Type OSB NTTCs are issued to registered New Mexico sellers/lessors to execute to Out of State Buyers who are not registered with the Depart ment but who will resell tangible personal property outside of New Mexico under Section 7 9 46(B) that will become effective January 1 2013 Please visit our web site at www tax newmexico gov or contact your local district office for more information unless they apply to you Unpaid Doctor Services Credit Gross Receipts Compen sating and WithholdingTaxes RPD 41323 Upper Petroglyphs TID District 1 02 607 6 0625% Roy 31 109 6 9375% Upper Petroglyphs TID District 2 02 608 6 0625% Remainder of County 31 031 5 7500% Upper Petroglyphs TID District 3 02 609 6 0625% HIDALGO Upper Petroglyphs TID District 4 02 610 6 0625% Lordsburg 23 110 7 2500% Upper Petroglyphs TID District 5 02 611 6 0625% Virden 23 209 6 4375% Upper Petroglyphs TID District 6 02 612 6 0625% Remainder of County 23 023 5 8125% Upper Petroglyphs TID District 7 02 613 6 0625% LEA Upper Petroglyphs TID District 8 02 614 6 0625% Eunice 06 210 6 8125% Upper Petroglyphs TID District 9 02 615 6 0625% Hobbs 06 111 6 8125% Use this page if additional space is needed to report gross receipts from multiple locations Attach this page to Page 1 of the CRS 1 Long Form Utilities The location is the meter recording the amount of service the customer Valid overpayment: YES NO Need additional information Credit amount $ Valley Water and Sanitation District 16 321 6 5625% Laguna Pueblo (2) 14 902 6 3750% Village at Rio Rancho TIDD 29 525 7 4375% Grenville 18 315 7 5000% Village of Tijeras 02 318 7 4375% Jal 06 306 7 0625% We must provide you with written dated notice that an audit is Who Must File this Form This form may be used to apply for a refund of most tax fees or surcharges paid to the New Mexico Taxation Winrock Town Center TID District 1 02 035 7 0000% Lovington 06 405 6 8750% Winrock Town Center TID District 2 02 036 7 0000% Lovington Industrial Park 06 158 5 5000% WITHHOLDING TAX 3 WITHHOLDING TAX 3 WITHHOLDING TAX 3 WITHHOLDING TAX 3 www tax newmexico gov/ www tax newmexico gov/ under "Forms and Publications or at your local district office Use Line 3 only to report tax withheld from wages and gambling winnings www workerscomp state nm us You are not penalized for reporting and you may contact your local Taxation and Revenue Department Office You may update an owner s or partner s address telephone number or e mail address You may add change or delete Corporate Officers Association Member or Shareholders and their corresponding address telephone number or e mail address If you are unsure if a new NM TRD ID# is required please contact the Department at one of the offices listed below Note: When ownership has changed a new NM TRD ID# must be obtained