New Mexico: Sales Tax Handbook
How to get a New Mexico Tax ID Number
In New Mexico, most businesses are required to have a sales tax permit. This means that, if you are considering opening a new business or are beginning to make sales in New Mexico for the first time, you will need to determine your business' permit requirements. The good news is that you can get a New Mexico Tax ID Number and be ready to do business immediately after you submit your application. This guide will help you learn how!
Who needs a New Mexico Tax ID Number?
New Mexico has a Gross Receipts Tax instead of a Sales Tax, but most retailers pass the GRT directly on to the consumer just like a sales tax. All businesses that sell retail, engage in leasing of property or performance of services in New Mexico must register for a New Mexico CRS Identification Number and pay gross receipts tax to the state (and localities, if relevant).
Businesses with a taxable presence within New Mexico are considered to have sales tax nexus within the state. For more details on what constitutes a taxable presence, see sales tax nexus in New Mexico.
How to get a New Mexico Tax ID Number:
You can manage your Gross Receipts Tax liabilities, as well as other New Mexico state business taxes, through the New Mexico Taxpayer Access Point (TAP) web portal.
When you register a new business, you will receive a Combined Reporting System (CRS) number which is used to manage all of your state tax accounts. New businesses can be registered via mail (Form ACD-31015, 1-2 weeks), online (immediately), or in-person at many city and town halls (also immediately).
For more details, you can contact the New Mexico Department of Taxation & Revenue at (505) 827-0700.
You need the following information to apply for a New Mexico Tax ID Number:
Federal EIN (mandatory),
Date business activity started,
New Mexico Tax ID Number Application Fee, Turnaround Time, and Renewal Info
You will need to pay an application fee when you apply for a New Mexico Tax ID Number, and you will receive your permit immediately after filing your application.
Application Fee: FREE
Turnaround Time: Immediately
Permit Renewals: No Renewals Needed
Apply For Your New Mexico Tax ID Number Now:
Get Your New Mexico Tax ID Number Online
You can easily acquire your New Mexico Tax ID Number online using the New Mexico Taxpayer Access Point (TAP) website. If you have quetions about the online permit application process, you can contact the Tax Compliance Bureau via the sales tax permit hotline (505) 827-0951 or by checking the permit info website .
Offline New Mexico Tax ID Number Application Form
While generally slower than applying online, you can apply for a New Mexico Tax ID Number for your business offline using Form ACD" 31015, the "Application for Business Tax Identification Number". Form ACD" 31015 can be downloaded from the Tax Compliance Bureau here .
Mail Completed Form ACD" 31015 To:Taxation and Revenue Department
1200 South St Francis Dr
PO Box 5374
Santa Fe, NM 87502-5374
Fax: (505) 827-9876
Alternately, you can fax Form ACD" 31015 to the Tax Compliance Bureau at (505) 827-9876.
What's Next? Now that you know how to apply for your New Mexico Tax ID Number, learn how to collect and remit the New Mexico sales tax.
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