Taxation And Revenue Department P.O. Box 25128 L Santa Fe .
NEW MEXICOTaxation and Revenue DepartmentP.O. Box 25128TRD web sitelSanta Fe, New Mexico v/CRS-1 FILER'S KITFor Reporting Gross Receipts, Withholding and Compensating TaxesMail To:ContentsIn This Kit:in order of appearance AnnouncementsDue DatesDepartment Office LocationsGross Receipts Tax Rate ScheduleTaxpayer Bill of RightsCRS-1 Form InstructionsCRS-1 Report FormsCRS-1 Long FormOther Forms & Information Business Tax Registration Update Application for Tax Refund Application for NontaxableTransaction Certificates. Overview of Gross Receiptsand Compensating TaxAll of the above forms and informationare available on our website athttp://www.tax.newmexico.gov/.July through December 2018GROSS RECEIPTS TAX RATE CHANGES EFFECTIVE JULY 1, 2018The gross receipts tax rates will increase for the following locations:Albuquerque (Bernalillo County), Lower Petroglyphs TID District (Bernalillo County),Winrock Town Center TID District 1 (Bernalillo County), Winrock Town Center TID District2 (Bernalillo County), Cimarron (Colfax County), Jal (Lea County), and Corrales (SandovalCounty).SEPARATE REPORTING REQUIREMENTS FOR SPECIFIC DEDUCTIONSPlease note that there are specific deductions that require separate reporting. Make sure to lookat the instructions for Column B and Column C. All of these deductions should be reported onseparate lines as specified in the directions of this filer’s kit.2018 LEGISLATIVE SESSIONThe New Mexico Legislature met in a regular session and passed many pieces of legislationaffecting the Taxation and Revenue Department that were then signed into law by GovernorMartinez. Major changes include allowing alternative evidence instead of nontaxabletransaction certificates for many deductions, a small business Saturday gross receipts taxholiday, and a requirement for electronic annual submission of withholding statements byemployers.For more information on all of the new laws from the 2018 legislative session that affecttaxpayers and the Taxation and Revenue Department, please see bulletin B-100.31: 2018Legislative Summary. This bulletin, along with other bulletins, brochures and longer FYIpublications, are available in the Forms & Publications section on our website, www.tax.newmexico.gov.BUSINESS TAXES WORKSHOPSThe Taxation and Revenue Department offers workshops on certain topics at the district officesthroughout the state. Further information and upcoming workshops can be located on ourwebsite: aspx. You can register online -registration.aspx#/CalendarContent.1
MONTHLY FILING STATUSPERIOD BEGINSJanuary 1stFebruary 1stMarch 1stApril 1stMay 1stJune 1stJuly 1stAugust 1stSeptember 1stOctober 1stNovember 1stDecember 1stPERIOD ENDSJanuary 31stFebruary 28th or 29thMarch 31stApril 30thMay 31stJune 30thJuly 31stAugust 31stSeptember 30thOctober 31stNovember 30thDecember 31stDUE DATEFebruary 25thMarch 25thApril 25thMay 25thJune 25thJuly 25thAugust 25thSeptember 25thOctober 25thNovember 25thDecember 25thJanuary 25thQUARTERLY FILING STATUSPERIOD BEGINSJanuary 1stApril 1stJuly 1stOctober 1stPERIOD ENDSMarch 31stJune 30thSeptember 30thDecember 31stDUE DATEApril 25thJuly 25thOctober 25thJanuary 25thSEMI-ANNUAL FILING STATUSPERIOD BEGINSPERIOD ENDSJune 30thJanuary 1stDecember 31stJuly 1stDUE DATEJuly 25thJanuary 25thNOTES:1.) If your due date falls on a legal, state ornational holiday or on a weekend, yourreturn and payment due date will beextended to the next business day.2.) No Penalty will be imposed for reportingand paying early; however, you cannot fileonline until after the period you are filing forends. Example: For the filing periodbeginning January 1st ending January 31styour return can not be filed online untilFebruary 1st.3.) The tax period should be monthly,quarterly or semiannually, according to thefiling frequency listed on your RegistrationCertificate.4.) Each CRS-1 Form is due on or beforethe 25th of the month following the end ofthe tax period that is being reported.Local Taxation and Revenue Department Offices: If you have questions or require additional information,you may contact your local Taxation and Revenue Department Office.ALBUQUERQUE:Taxation & Revenue DepartmentBank of the West Building5301 Central Ave., NEP.O. Box 8485Albuquerque, NM 87198-8485Telephone: (505) 841-6200FARMINGTON:Taxation & Revenue Department3501 E. Main Street, Suite NP.O. Box 479Farmington, NM 87499-0479Telephone: (505) 325-5049SANTA FE:ROSWELL:LAS CRUCES:Taxation & Revenue Department2540 S. El Paseo, Bldg. #2P.O. Box 607Las Cruces, NM 88004-0607Telephone: (575) 524-6225Taxation & Revenue Department1200 South St. Francis DriveP.O. Box 5374Santa Fe, NM 87502-5374Telephone: (505) 827-0951Taxation & Revenue Department400 Pennsylvania Ave., Suite 200P.O. Box 1557Roswell, NM 88202-1557Telephone: (575) 624-60652
GROSS RECEIPTS TAX RATE SCHEDULEMunicipality or CountyEffective July 1, 2018 through December 31, 2018Location CodeRateMunicipality or CountyBERNALILLOAlbuquerque*Edgewood (Bernalillo)ac*AISD Property/Nineteen Pueblos of NM (1)ac*AISD Property/Nineteen Pueblos of NM (2)Laguna Pueblo (2)Los Ranchos de AlbuquerqueLower Petroglyphs TID District*Mesa Del Sol TID District 1*Rio Rancho (Bernalillo)Sandia Pueblo (1)Sandia Pueblo (2)State FairgroundsSantolina TID District 1Santolina TID District 2Santolina TID District 3Santolina TID District 4Santolina TID District 5Santolina TID District 6Santolina TID District 7Santolina TID District 8Santolina TID District 9Santolina TID District 10Santolina TID District 11Santolina TID District 12Santolina TID District 13Santolina TID District 14Santolina TID District 15Santolina TID District 16Santolina TID District 17Santolina TID District 18Santolina TID District 19Santolina TID District 20Upper Petroglyphs TID District 1Upper Petroglyphs TID District 2Upper Petroglyphs TID District 3Upper Petroglyphs TID District 4Upper Petroglyphs TID District 5Upper Petroglyphs TID District 6Upper Petroglyphs TID District 7Upper Petroglyphs TID District 8Upper Petroglyphs TID District 9Village of TijerasWinrock Town Center TID District 1*Winrock Town Center TID District 2*Remainder of 6.8125%6.8125%6.8125%6.8125%6.8125%6.8125%Fort SumnerRemainder of a ClaraSilver CityRemainder of CountyGUADALUPESanta RosaVaughnRemainder of CountyHARDINGMosquero (Harding)RoyRemainder of CountyHIDALGOLordsburgVirdenRemainder of CountyLEAEuniceHobbsJal*LovingtonLovington Industrial ParkTatumRemainder of CountyLINCOLNdBonito Lake - AlamogordoCapitanCarrizozoCoronaRuidosoRuidoso DownsRemainder of CountyCity and CountyLUNAColumbusDemingRemainder of 1250%6.9375%7.7500%7.5625%6.1250%CURRYClovisClovis AirportGradyMelroseTexicoRemainder of S ALAMOSCOLFAXAngel FireCimarron*Eagle NestMaxwellRatonSpringerRemainder of emainder of CountyCIBOLAGrantsMilanLaguna Pueblo (2)Pueblo of Acoma (1)Pueblo of Acoma (2)Pueblo of Zuni (1)Pueblo of Zuni (2)Remainder of County27-10427-027DONA ANAAnthonyDowntown TIDD - Las CrucesHatchLas CrucesMesillaSunland ParkRemainder of CountyCHAVESDexterHagermanLake ArthurRoswellRemainder of CountyRateDE 02-31802-03502-03602-002CATRONPueblo of Acoma (1)Pueblo of Acoma (2)ReserveRemainder of CountyLocation CodeGallupPueblo of Zuni (1)Pueblo of Zuni (2)Remainder of CountyMORAWagon MoundRemainder of CountyOTEROAlamogordodAlamogordo LandCloudcroftTularosaRemainder of CountyQUAYHouseLoganSan JonTucumcariRemainder of County10-40710-30910-21410-11710-010STATE GROSS RECEIPTS TAX RATE 5.125%COMPENSATING TAX RATE ON PROPERTY 5.125%COMPENSATING TAX RATE ON SERVICES 5.00%8.0000%8.3750%8.3750%8.3750%6.6875%
GROSS RECEIPTS TAX RATE SCHEDULEMunicipality or CountyEffective July 1, 2018 through December 31, 2018Location CodeRateMunicipality or CountyRIO ARRIBAChamaEspanola (Rio Arriba)aEspanola/Ohkay Owingeh Pueblo (1)aEspanola/Ohkay Owingeh Pueblo (2)aEspanola/Santa Clara Grant (1)aEspanola/Santa Clara Grant (2)Jicarilla Apache Nation (1)Jicarilla Apache Nation (2)Ohkay Owingeh Pueblo (1)Ohkay Owingeh Pueblo (2)Pueblo de San Ildefonso (1)Pueblo de San Ildefonso (2)Santa Clara Pueblo (1)Santa Clara Pueblo (2)Remainder of 750%6.8750%Edgewood (Santa Fe)Espanola (Santa Fe)aEspanola/Santa Clara Grant (1)aEspanola/Santa Clara Grant (2)Kewa Pueblo (1)Kewa Pueblo (2)Nambe Pueblo (1)Nambe Pueblo (2)Pojoaque Pueblo (2)Pueblo de Cochiti (1)Pueblo de Cochiti (2)Pueblo de San Ildefonso (1)Pueblo de San Ildefonso (2)Santa Clara Pueblo (1)Santa Clara Pueblo (2)Santa Fe .3750%8.0000%7.1250%8.1875%6.6250%Santa Fe Indian School/Nineteen Pueblos of NM (1)acSanta Fe Indian School/Nineteen Pueblos of NM (2)SANDOVALBernalillo (City)Corrales*CubaEdgewood (Sandoval)Jemez SpringsJicarilla Apache Nation (1)Jicarilla Apache Nation (2)Laguna Pueblo (2)Pueblo de Cochiti (1)Pueblo de Cochiti (2)Rio Rancho (Sandoval)Pueblo de San Ildefonso (1)Pueblo de San Ildefonso (2)San YsidroSandia Pueblo (1)Sandia Pueblo (2)Santa Ana Pueblo (1)Santa Ana Pueblo (2)Stonegate Communities TIDDKewa Pueblo (1)Kewa Pueblo (2)Village at Rio Rancho TIDDRemainder of CountySAN JUANAztecBloomfieldFarmingtonKirtlandValley Water and Sanitation DistrictbValley Water and Sanitation District (Town of Kirtland)Remainder of CountySAN MIGUELLas VegasMosquero (San Miguel)PecosRemainder of TE KEY(1) Sales to tribal entities or members(2) Sales to tribal non-members by tribal non-membersabcdRateSANTA TCauseyDoraElidaFloydPortalesRemainder of CountyLocation CodeBusinesses located on Pueblo land within the city limits.Businesses located within the water district and the city limits.acPueblo of Tesuque (1)Pueblo of Tesuque (2)Remainder of County* Indicates rate change due to enactment/expiration of local optiontaxes and/or change in the state gross receipts tax rate.NOTE: See the listing of Special Location Codes used to report certain grossreceipts tax deductions in the CRS-1 FormInstructions located in the currentCRS-1 Filer's Kit at 50%SIERRAElephant ButteTruth or ConsequencesTruth or Consequences AirportWilliamsburgRemainder of CountySOCORROMagdalenaPueblo of Acoma (1)Pueblo of Acoma (2)Socorro (city)Socorro Industrial ParkRemainder of CountyTAOSEl Prado Water and Sanitation DistrictbEl Prado Water and Sanitation DistrictEl Valle de Los Ranchos Water & Sanitation DistrictbEl Valle de Los Ranchos Water & Sanitation DistrictPicuris Pueblo (1)Picuris Pueblo (2)QuestaQuesta AirportRed RiverTaos (city)Taos AirportTaos Pueblo (1)Taos Pueblo (2)aTaos/Taos Pueblo (1)aTaos/Taos Pueblo (2)Taos Ski ValleyTaos Ski Valley TIDDRemainder of lardRemainder of CountyUNIONClaytonDes MoinesFolsomGrenvilleRemainder of CountyVALENCIAProperty owned by the 19 Pueblos of NM.Land owned by Alamogordo outside Alamogordo 201-12301-90701-90801-95301-95401-001BelenBosque FarmsLaguna Pueblo (2)Los LunasPeraltaRio CommunitiesRemainder of CountySTATE GROSS RECEIPTS TAX RATE 5.125%COMPENSATING TAX RATE ON PROPERTY 5.125%COMPENSATING TAX RATE ON SERVICES 5.00%
New Mexico Taxpayer Bill of RightsAudit Provisions:We must provide you with written, dated notice that an audit isabout to begin on a specific date, and the notice must tell you whichtax programs and reporting periods will be covered. We must issue asecond notice, which states any outstanding records or books of account requested and not yet received, between 60 and 180 days afterthe audit begins. If you do not produce the records within 90 days,the Department can issue an assessment of tax on the basis of theinformation as it stands. If you need additional time, you must submita specific request in writing. Interest on outstanding liabilities accruesif the Department does not issue an assessment within 180 days of thenotice of outstanding records or books, or within 90 days after timehas expired under your request for additional time; however, you areentitled to an abatement of interest for the period of time after you havecomplied with Department requests and the Department has not actedon the audit.Most tax transactions happen without incident. In an imperfect world,however, occasional disagreements occur due to misunderstanding,mathematical error, missed deadlines, misplaced papers, high volumeof transactions and many other situations. Over the years the Legislature and the department have established ways to handle difficultiesaccording to the provisions of the state tax code. Following are someof your rights. Should you wish to consult the law itself, you will findit in Sections 7-1-4.1 through 7-1-4.3 NMSA 1978:ØØ The right to available public information and prompt and courteous tax assistance;ØØ The right to representation and advice by counsel or other qualified representatives at any time during your interactions with theDepartment according to provisions of Section 7-1-24 NMSA1978, or with the Administrative Hearings Office in accordancewith the provisions of the Administrative Hearings Office Act;ØØ The right to have audits, inspections of records and meetingsconducted at a reasonable time and place according to Section7-1-11 NMSA 1978;ØØ The right to simple, non-technical information explaining procedures, remedies and rights during audit, protest and collectionproceedings under the Tax Administration Act;ØØ The right to receive an explanation of audit results and the basisfor audits, assessments or denials of refunds that identify tax,interest or penalty due;ØØ The right to seek review through formal or informal proceedingsof findings or unfavorable decisions arising from determinationsduring audit or protest procedures according to Section 7-1-24NMSA 1978 and the Administrative Hearings Office Act;ØØ The right to have your tax information kept confidential unlessotherwise specified by law in Sections 7-1-8.1 through 7-1-8.10NMSA 1978;ØØ The right to an abatement of an assessment of taxes incorrectly,erroneously or illegally made (Section 7-1-28 NMSA 1978) anda right to seek a compromise of an asserted tax liability. Whenthe Secretary of Taxation and Revenue in good faith doubts thatyou owe us what we claim you owe, you also have the right toseek a compromise if one exists in your particular case (Section7-1-20 NMSA 1978);ØØ The right to clear information of the consequences if a tax assessment is not paid, secured, protested or otherwise provided foraccording to Section 7-1-16 NMSA 1978. If you become a delinquent taxpayer, upon notice of delinquency you have the right totimely notice of collection actions that require sale or seizure ofyour property under the Tax Administration Act, andØØ The right to apply to pay your tax obligations by installment payment agreements according to the provisions of Section 7-1-21NMSA 1978.Administrative Hearing Procedures:A hearing officer may not engage or participate in any way in theenforcement or formulation of general tax policy other than to conducthearings. You may request the Chief Hearing Officer of the Administrative Hearings Office determine if a hearing officer has engaged orparticipated in the enforcement or formulation of tax policy and if thehearing officer’s activities have affected his or her impartiality. TheChief Hearing Officer may designate another hearing officer for thematter. Hearing officers may not communicate unilaterally about amatter you have protested while that matter is still pending. The chiefhearing officer may appoint another hearing officer if that occurs. Youmay request a written ruling on any contested question of evidence inmatters in which you have filed a pending written protest. You alsomay request that two or more protests on related issues be combinedand heard jointly, and the hearing officer shall grant the request unlessit creates an unreasonable burden on the Department.Credit Claims:The Department has 180 days from the filing date to approve ordeny 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 offsetagainst your other tax liabilities, and you will receive notice that therefund will be made accordingly. You are entitled to interest until thetax liability is credited with the refund amount. Please see the paragraphabove on “Audit Provisions” for interest due you if the Departmentdoes not offset a refund or credit against your other tax liabilities withinthe prescribed time. The Department may make a direct refund ofoverpaid taxes to the taxpayer without requiring the taxpayer to file arefund claim. The Department does not have to pay interest on creditsor refunds if it applies the amount to a tax interception program
1200 South St. Francis Drive P.O. Box 5374 Santa Fe, NM 87502-5374 Telephone: (505) 827-0951 NOTES: January 1st February 1st March 1st April 1 st May 1st June 1st July 1st August 1 st September 1st October 1st November 1st December 1st January 31st February 28th or 29th March 31st April 30 th May 31st June 30th July 31st August 31 st September .
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Farmington, NM 87499-0479 Telephone: (505) 325-5049 LAS CRUCES: Taxation & Revenue Department 2540 S. El Paseo, Bldg. #2 P.O. Box 607 Las Cruces, NM 88004-0607 Telephone: (575) 524-6225 SANTA FE: Taxation & Revenue Department 1200 South St. Francis Drive P.O. Box 5374 Santa Fe, NM 87502-5374 Telephone: (505) 827-0951 January 1 st February 1st .
CHAPTER TWO Revenue Accounting and Reporting Procedures 9 2.1 Revenue Chart of Accounts 9 2.2 Taxes 11 2.3 Other Revenue 11 . 4.10.1 Auditing the revenue money receipts, the auditor shall verify 31 4.11 References for Revenue Auditing 32 ANNEXURES 35. REVENUE MANUAL 2019 1 INTRODUCTION
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