Form Rates Gross Receipts Tax Rate Schedule January to June

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% Angel Fire 09 600 7 4375% MORA Anthony* 07 507 7 2500% Artesia 03 205 7 1875% Aztec 16 218 7 7500% Belen 14 129 7 8125% Bernalillo (City) 29 120 7 0625% Taos Airport 20 163 7 1250% BERNALILLO GRANT Bloomfield 16 312 7 6875% Bosque Farms 14 505 7 6875% Carlsbad 03 106 7 4375% CATRON LINCOLN Causey 11 408 6 6875% El Valle de Los Ranchos Water & Sanitation Districtb 20 429 8 4375% Chama 17 118 8 1875% Elephant Butte* 21 319 7 5625% CHAVES CIBOLA LUNA Cimarron 09 401 6 8125% Wagon Mound 30 115 6 9375% City of Las Cruces TID District 07 132 7 5625% Clovis Airport 05 154 5 8750% House 10 407 7 7500% Clovis* 05 103 7 8125% QUAY COLFAX Remainder of County 13 013 6 7500% Corrales 29 504 7 1875% Taos Pueblo (1) 20 913 7 1250% Cuba 29 311 7 8125% Taos Pueblo (2) 20 914 7 1250% CURRY Remainder of County* 15 015 5 8125% DEBACA Dexter 04 201 6 9375% Ruidoso 26 112 8 6250% DONA ANA Dora 11 310 6 9375% Picuris Pueblo (1) 20 917 7 1250% Eagle Nest 09 509 7 1875% Remainder of County 30 030 5 9375% Edgewood 01 320 7 8750% Elida 11 216 7 5625% Picuris Pueblo (2) 20 918 7 1250% 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 Farmington 16 121 7 1250% Laguna Pueblo (1) 14 901 6 3750% Floyd 11 502 6 6875% Questa 20 222 8 1875% Fort Sumner 27 104 7 3750% Grady 05 203 6 6875% Logan 10 309 8 1250% Grants 33 227 8 0000% Columbus 19 212 7 5625% GROSS RECEIPTS TAX RATE SCHEDULE Effective January 1 2012 through June 30 2012 GROSS RECEIPTS TAX RATE SCHEDULE Effective January 1 2012 through June 30 2012 Hagerman 04 300 7 1250% Ruidoso Downs 26 501 7 6250% Hatch 07 204 7 4375% Hope 03 304 6 6250% 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 8750% 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 0000% Jicarilla Apache Nation (2) 29 932 6 2500% Taos Ski Valley 20 414 8 6875% 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% 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% Remainder of County 19 019 6 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% McKINLEY Lake Arthur 04 400 6 4375% Remainder of County 26 026 5 6875% Las Cruces 07 105 7 5625% Las Vegas 12 122 8 0625% Remainder of County 14 014 6 3750% Los Ranchos de Albuquerque 02 200 7 0625% GUADALUPE Loving 03 403 6 8125% Maxwell 09 202 5 8750% OTERO* Melrose 05 402 7 5000% San Jon 10 214 8 1250% 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% Deming 19 113 7 5000% 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 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 increase of state gross receipts tax rate Municipality or County Location Code Rate Municipality or County Location Code Rate Nambe Pueblo (1) 01 951 6 6250% Nambe Pueblo (2) 01 952 6 6250% Ohkay Owingeh Pueblo (1) 17 941 6 5000% Socorro Industrial Park 25 162 5 9375% Ohkay Owingeh Pueblo (2) 17 942 6 5000% Remainder of County 25 025 5 9375% Pecos 12 313 7 4375% 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% 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% Quorum at ABQ Uptown TIDD 02 034 7 0000% Vaughn 24 207 7 5000% Raton 09 102 7 9375% Alamogordo* 15 116 7 5000% Remainder of County 01 001 6 6250% Remainder of County 02 002 6 0625% Remainder of County 06 006 5 5000% Remainder of County 03 003 5 7500% Remainder of County 04 004 6 0625% City and County 32 032 7 3125% Remainder of County 05 005 5 8750% Remainder of County 10 010 6 4375% 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 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 increase of state gross receipts tax rate Remainder of County 07 007 6 3750% Remainder of County 09 009 5 7500% Tularosa* 15 308 7 2500% 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% Carrizozo Corona 26 307 26 406 7 1875% 7 1250% Remainder of County 29 029 6 2500% Remainder of County 18 018 6 0625% Remainder of County 33 033 6 6875% Gallup 13 114 8 0625% Reserve 28 130 6 9375% Capitan 26 211 7 0000% RIO ARRIBA SIERRA Rio Rancho (Bernalillo) 02 647 7 6250% Remainder of County 24 024 6 4375% Rio Rancho (Sandoval) 29 524 7 4375% Moriarty 22 223 7 4375% ROOSEVELT Roswell 04 101 7 1250% LOS ALAMOS SAN JUAN VALENCIA SAN MIGUEL San Ysidro 29 409 6 7500% Mountainair 22 127 7 6875% Sandia Pueblo (1) 02 901 6 0625% HARDING Sandia Pueblo (1) 29 911 6 2500% Willard 22 314 7 3125% Sandia Pueblo (2) 02 902 6 0625% Mosquero (Harding) 31 208 6 5625% 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% Springer 09 301 6 8125% Cloudcroft* 15 213 7 2500% State Fairgrounds 02 555 6 0625% Roy 31 109 6 9375% STATE GROSS RECEIPTS TAX RATE = 5 125% COMPENSATING TAX RATE ON PROPERTY = 5 125% COMPENSATING TAX RATE ON SERVICES = 5% Sunland Park 07 416 7 6875% Texico 05 302 7 3125% Tucumcari 10 117 8 1250% Tijeras 02 318 6 9375% Remainder of County 31 031 5 7500% Upper Petroglyphs TID District 1 02 607 6 0625% HIDALGO Upper Petroglyphs TID District 2 02 608 6 0625% Lordsburg 23 110 7 2500% Upper Petroglyphs TID District 3 02 609 6 0625% Virden 23 209 6 4375% Upper Petroglyphs TID District 4 02 610 6 0625% Remainder of County 23 023 5 8125% Upper Petroglyphs TID District 5 02 611 6 0625% LEA Upper Petroglyphs TID District 6 02 612 6 0625% Eunice 06 210 6 8125% Upper Petroglyphs TID District 7 02 613 6 0625% Hobbs 06 111 6 8125% Upper Petroglyphs TID District 8 02 614 6 0625% Jal* 06 306 7 0625% Upper Petroglyphs TID District 9 02 615 6 0625% Lovington 06 405 6 8750% 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% Winrock Town Center TID District 1 02 035 7 0000% Lovington Industrial Park 06 158 5 5000% Winrock Town Center TID District 2 02 036 7 0000% Tatum 06 500 6 8125%