New Mexico Sales Tax Exemption Forms New Mexico: Sales Tax Handbook

New Mexico:

New Mexico Sales Tax Exemption / Resale Forms 2 PDFs

If you are a retailer making purchases for resale, or need to make a purchase that is exempt from the New Mexico sales tax, you need the appropriate New Mexico sales tax exemption certificate before you can begin making tax-free purchases. This page explains how to make tax-free purchases in New Mexico, and lists two New Mexico sales tax exemption forms available for download.

Printable New Mexico Exemption Certificates

We have two New Mexico sales tax exemption forms available for you to print or save as a PDF file. If any of these links are broken, or you can't find the form you need, please let us know. You can find resale certificates for other states here.

Exemption Affidavit Download Now
Sample Exemption Certificate Download Now

New Mexico allows the use of uniform sales tax exemption certificates, which are general exemption certificates that can be used across multiple states. You can find more info about these uniform certificates at the bottom of this page.

How to use sales tax exemption certificates in New Mexico

A sales tax exemption certificate is a form you can fill out yourself certifying that you meet the qualifications outlined for making sales-tax-free purchases. You will need to present this certificate to the vendor from whom you are making the exempt purchase - it is up to the vendor to verify that you are indeed qualified to make a tax-exempt purchase.

How long is my New Mexico sales tax exemption certificate good for?

Can I use a blanket resale exemption certificate in New Mexico?

Unfortunately, New Mexico does not permit blanket resale certificates, This means that a unique certificate must be on file with the vendor for each tax-exempt purchase made.


Acceptance of uniform sales tax certificates in New Mexico

New Mexico is a member of the Streamlined Sales and Use Tax Agreement, an interstate consortium with the goal of making compliance with sales taxes as simple as possible in member states.

Because New Mexico is a member of this agreement, buyers can use both the Multistate Tax Commission (MTC) Uniform Sales Tax Certificate and the Border States Uniform Resale Certificate (BSC) when making qualifying sales-tax-exempt purchases from vendors in New Mexico.

The following guidelines are provided for the use of the MTC Uniform Sales Tax Certificate in New Mexico:

New Mexico does not permit the use of this certificate to claim a resale exemption for the purchase of a taxable service for resale. For transactions occurring on or after July 1, 1998, New Mexico will accept this certificate in lieu of a New Mexico nontaxable transaction certificate and as evidence of the deductibility of a sale tangible personal property provided:
  1. this certificate was not issued by the State of New Mexico;
  2. the buyer is not required to be registered in New Mexico; and
  3. the buyer is purchasing tangible personal property for resale or incorporations as an ingredient or component part into a manufactured product.


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Source: http://www.salestaxhandbook.com/new-mexico/sales-tax-exemption-certificates