FYI-203 REV. 7/2021
FYI-203
FOR YOUR INFORMATION
Tax Information/Policy Office P.O. Box 630 Santa Fe, New Mexico 87504-0630
Gross Receipts Tax Holiday
This publication provides general information on the application of gross receipts tax to retail sales
of certain tangible personal property sold during the first weekend of August from 12:01 a.m. on
the first Friday to midnight the following Sunday.
This information is as accurate as possible at time of publication. Subsequent legislation, new
state regulations, and court cases may affect its accuracy. For the latest information please check
the Taxation and Revenue Department’s web site at www.tax.newmexico.gov.
CONTENTS
General Summary Of The Gross Receipts Tax Holiday .............................................................. 2
Nontaxable Transactions During The Tax Holiday ...................................................................... 2
Taxable Transactions During The Tax Holiday ............................................................................ 2
Definitions ................................................................................................................................... 3
Other Taxable Items Sold During The Tax Holiday ..................................................................... 3
Types Of Sales/Exchanges ......................................................................................................... 4
Reporting Gross Receipts From Eligible Tax Holiday Sales ........................................................ 5
Filing The Tax Return .................................................................................................................. 5
List Of Taxable And Nontaxable Items ........................................................................................ 5
Taxpayer Information ................................................................................................................ 15
For Further Assistance .............................................................................................................. 16
New Mexico
Taxation and Revenue Department
New Mexico Taxation and Revenue Department
FYI-203 REV. 7/2021 Page 2
General Summary of the Gross Receipts Tax Holiday
The 2005 New Mexico Legislature established a deduction (Section 7-9-95 NMSA 1978) from
gross receipts for retail sales of tangible personal property within a prescribed period every year in
August. When retailers may deduct gross receipts, they have no need to recover tax costs from
some customers. Customers can therefore buy these items during this period free of tax. For a
more detailed list of taxable and nontaxable items, please see page 6 of this FYI, “List of Taxable
and Nontaxable Items”.
The prescribed period of the annual “gross receipts tax holiday” is the first weekend of August
from 12:01 a.m. on the first Friday to midnight the following Sunday.
Nontaxable Transactions During the Tax Holiday
The law limits the tax-holiday deduction to receipts of retailers from sales of the following types of
items please see page 6 of this FYI for a more detailed list of taxable and nontaxable items for the
tax holiday.:
• Clothing or shoes sold for less than $100; however, accessories and special clothing or
footwear primarily designed for athletic activity or protective use and not normally worn
beyond the scope of the athletic activity or protective use remain taxable;
• Desktop, laptop, notebook, or tablet computers sold for no more than $1,000, and any
associated monitor, speaker or set of speakers, printer, keyboard, microphone, or mouse
sold for no more than $500, and
• School supplies students normally use in a standard classroom for educational purposes.
The law specifically lists notebooks, paper, writing instruments, crayons, art supplies,
rulers, bookbags, backpacks, handheld calculators, maps, and globes as deductible
during the tax holiday. The law specifically excludes watches, radios, compact disc
players, headphones, sporting equipment, portable desktop telephones, copiers, office
equipment, furniture, or fixtures. The law does not consider such items to be school
supplies that students normally use in a standard classroom. Sales of those items are
taxable during the three-day period.
Taxable Transactions During the Tax Holiday
Even when the transactions take place during the gross receipts tax holiday, gross receipts tax is
due and payable on gross receipts from:
• Sales of services performed on otherwise qualifying tangible personal property; for
example, clothing alterations, repair and dry cleaning, or computer services, installation
and repair (Regulation 3.2.242.15 NMAC);
• Sales of all other services performed in New Mexico during the tax holiday, including, but
not limited to, construction, repair, maintenance, landscaping, medical treatment, physical
examinations for school purposes, etc;
• Leasing or renting tangible personal property that would be deductible if sold by a retailer
during the tax holiday, and receipts from all other leasing or rental activity conducted
during that weekend (Regulation 3.2.242.15 NMAC);
• Sales of licenses and other intangible personal property;
• Sales of all tangible personal property not identified by law or regulation as deductible
during the tax holiday;
• Sales of tangible personal property that the law specifically identifies as taxable if sold at
retail during the tax holiday. Such property includes watches, radios, compact disc players,
New Mexico Taxation and Revenue Department
FYI-203 REV. 7/2021 Page 3
headphones, sporting equipment, portable desktop telephones, copiers, office equipment,
furniture or fixtures, everyday clothing priced at $100 or more, clothing designed for
special athletic activity or protective use, accessories, and
• Sales of qualifying items that exceed the allowable value established by statute or
regulation (see “definition of school supplies” below).
Definitions
Standard Classroom is a classroom (1) located in a school; (2) configured for a general
education curriculum, and (3) containing no specialized equipment such as scientific laboratory
equipment or musical instruments (Regulation 3.2.242.7 NMAC).
School Supplies Normally Used by Students in a Standard Classroom for Educational
Purposes means implements and materials typical students normally use in a general education
curriculum. Such supplies must be priced under $30 per unit for notebooks, paper, writing
instruments, crayons, art supplies, paper clips, staples, staplers, scissors, and rulers; under $100
per unit for bookbags, backpacks, maps, and globes; and under $200 handheld calculators.
Please note that these items need not be used for school purposes, but they must meet the
criteria for items normally used by students in a standard classroom setting (Regulation 3.2.242.7
NMAC).
Items Normally Sold as a Unit are items usually sold in pairs, sets, boxes, cartons, cases or
other quantity containers, or items sold as a package in a single transaction. Those items must
continue to be sold as units during the holiday. They cannot be broken down, priced separately
and sold as individual items to qualify for the deduction; for example, a retailer cannot sell a $180
pair of shoes singly for $90 each to qualify for the deduction offered for clothing under $100
(Regulation 3.2.242.8 NMAC).
Other Taxable Items Sold During the Tax Holiday
Ineligible for the deduction from gross receipts for the sale of tangible personal property during
the gross receipts tax holiday, in addition to those specifically excluded by statute and listed on
page 2 under “taxable transactions” are the following items:
• E-readers that only have the ability to access the internet but that have no other
computing functions such as word processing, spreadsheet capabilities, etc.;
• Personal digital assistants (PDAs), MP3 players, cassette players and recorders, cameras,
books, magazines, and other periodicals;
• All computer and computer-related equipment not specifically listed by statute or
regulation as deductible (see page 2) unless bundled with and included in the price of a
deductible item within the price limits set by law;
• All computer software unless bundled with and included in the price of a deductible item
within the price limits set by law;
• Musical instruments;
• All games, including video games, board games, computer games, and handheld gaming
devices;
• Materials and equipment for making, repairing, or altering clothing; for example, cloth or
other fabric, textile or material, thread, yarn, needles, buttons, zippers, and patterns;
• Athletic and protective gloves, pads, supporters, and helmets;
• Swimwear, cover-ups, and caps;
• Specialized footwear not readily available for streetwear, including ski boots, riding boots,
New Mexico Taxation and Revenue Department
FYI-203 REV. 7/2021 Page 4
waders, bowling shoes and shoes with cleats or spikes;
• Briefcases and luggage;
• Prerecorded CDs, DVDs, and cassette tapes, and
• Other specialized school instruments or work tools.
Types of Sales/Exchanges
The statute limits the gross receipts tax deduction to the times specified. Accordingly,
transactions either partly or wholly outside the time limits of the holiday may pose problems for
some retailers and their customers. Some of those transactions are:
Rain Checks. A rain check assures the customer that a sold-out or out-of-stock sale item may
be purchased after the sale at the sale price. Receipts from qualified sales of tangible personal
property made with a rain check issued during the term of the tax holiday are deductible from
gross receipts. Sales made and paid for with a rain check outside the term of the tax holiday are
fully taxable regardless of when the rain check is issued (Regulation 3.2.242.9 NMAC).
Layaway Sales. When retailers hold merchandise on a layaway plan at a customer’s request,
they are performing a service. A layaway is not a completed retail transaction. It follows that:
1. The initiation of a layaway plan is not a sale even when the customer pays a deposit to
the retailer. A “sale” takes place only when the final payment occurs and the
merchandise is delivered to the customer. Until then the customer does not own the
property. The sale is not complete;
2. Final payment and delivery of the qualifying merchandise must occur during the gross
receipts tax holiday, or the retailer cannot take the deduction offered for the tax holiday,
and
3. If final payment and delivery of qualifying layaway merchandise take place during the tax
holiday, the transaction is deductible when other requirements are met (Regulation
3.2.242.10 NMAC).
Gift Certificates. The retailer’s sale of a gift certificate in and of itself is not taxable. If a gift
certificate sold during the tax holiday is redeemed after the tax holiday ends, however, the
retailer may not take the tax holiday deduction even for qualifying tangible personal property.
The redemption opportunity closes when the tax holiday ends.
Exchanges and Refunds.
1. Qualifying tangible personal property sold at retail during the tax holiday and exchanged
at a later date for an item of the same price remains deductible.
2. Qualifying tangible personal property sold at retail during the tax holiday but later
exchanged for an item of greater or lesser value is subject to the tax (Regulation
3.2.242.11 NMAC).
Internet, Mail Order and Telephone Sales. Receipts from the sale of eligible tangible personal
property to persons with New Mexico billing addresses are deductible to the retailer when:
1. The item is both delivered to and paid for by the customer during the tax holiday period,
or
2. The customer orders and pays for the item and the retailer accepts the order during the
tax holiday, even if delivery of the item takes place after the tax holiday (Regulation
3.2.242.12 NMAC).
New Mexico Taxation and Revenue Department
FYI-203 REV. 7/2021 Page 5
Reporting Gross Receipts from Eligible Tax Holiday Sales
Please note that retailers of qualifying tangible personal property are not required to participate
in the tax holiday or to take the deduction offered. If they do not participate, they pay tax on
otherwise eligible sales and may recover their tax costs from the customer.
Retailers should use the Form TRD-41413, Gross Receipts Tax Return as usual to report and
deduct receipts from the sale of qualifying items sold during the tax holiday. In Column E, add
D0-023 to claim the deduction under Section 7-9-95 NMSA 1978. Note: The Department retired
form RPD-41299, Gross Receipt Tax Holiday to make reporting of this deduction easier for
taxpayers.
Retailers must maintain records of the type of item sold, the date it was sold, and the sales price
of deductible merchandise.
The retailer may take an exemption or a deduction on a transaction only once. If during the
tax holiday the retailer accepts or has a nontaxable transaction certificate on file, and the
customer buys tangible personal property that otherwise qualifies for the tax holiday deduction,
the retailer may not take the deduction for the tax holiday (Section 7-9-95 NMSA 1978). Gross
receipts that are already exempt or deductible under other sections of the Gross Receipts and
Compensating Tax Act are ineligible for the tax holiday deduction.
Filing the Tax Return
Paper Form TRD-41413, Gross Receipt Tax Return:
The Form TRD-41413, Gross Receipts Tax Return can be located in printer-friendly format at
https://www.tax.newmexico.gov/forms-publications/ .
Please note that prior to July 1, 2021 it was necessary to file form RPD-41299, Gross Receipts
Tax Holiday with the CRS-1 Form. The form, separately stating the grand total of tax holiday
deductions. Starting July 1, 2021, use Form TRD-41413, Gross Receipts Tax Return and
separately report this deduction using the deduction code D0-023.
Online Filing: The Department recommends filing online through the Taxpayer Access Point
(TAP) whenever possible. TAP can be located here: https://tap.state.nm.us/Tap. If you file your
gross receipts tax return online select the deduction code D0-023 to report this deduction
List of Taxable and Nontaxable Items
This FYI contains a list, intended as general guidance and by no means all-inclusive, of both
taxable and nontaxable items for quick reference by retailers taking part in the gross receipts tax
holiday during the first weekend of August.
The list below is divided into categories, but please note that within some categories there is a set
dollar maximum. To qualify for the deduction, clothing or shoes must be priced at less than $100
per unit. The price limit for desktop, laptop or notebook computers is $1,000, and for related
computer hardware it is $500. School supplies for use in standard, general-education classrooms
must be under $30 per unit. There are items specifically excluded by statute in all categories.
New Mexico Taxation and Revenue Department
FYI-203 REV. 7/2021 Page 6
Those items are always taxable.
T or NT
Item
“T” is “Taxable”; “NT” is “Nontaxable”
NT
Aerobic clothing
T
Antique clothing (collectable - not for wear)
NT
Antique clothing (for wear)
T
Appointment books
NT
Aprons/Clothing shields
T
Arch supports
T
Arm warmers
T
Athletic gloves, pads, supporters
T
Athletic or sport uniforms or clothing
NT
Athletic socks
T
Athletic supporters
NT
Baby clothes
NT
Baby diapers
T
Ballet shoes
T
Bandanas
T
Barrettes and bobby pins
T
Baseball gloves
T
Baseball shoes with cleats
T
Bathing suits, caps, and cover-ups
T
Batting fabric
T
Beach caps and coats
T
Belt buckles (when sold separately)
T
Belts for weightlifting
NT
Belts with buckles attached
NT
Belts without buckles
NT
Bibs
T
Bicycle shoes with cleats
T
Billfolds, wallets
T
Blankets
NT
Blouses
T
Bobby pins
T
Boots, specialty (including but not limited to climbing, fishing, hiking, riding, ski, waders)
NT
Boots, general purpose (winter, dress, cowboy)
NT
Bow ties
NT
Bowling shirts
T
Bowling shoes
T
Bracelets
T
Braces and supports worn to correct or alleviate a physical incapacity or injury
NT
Bras
New Mexico Taxation and Revenue Department
FYI-203 REV. 7/2021 Page 7
T or NT
Item
“T” is “Taxable”; “NT” is “Nontaxable”
NT
Bridal apparel, sold
NT
Bridal gowns and veils, sold
T
Briefcases
T
Buttons
NT
Camp clothing
NT
Caps and hats, including sports
T
Checkbook covers
NT
Chef’s uniforms
T
Chest protectors
NT
Choir and altar clothing
T
Cleated and spiked shoes
NT
Clerical vestments
T
Cloth and lace, knitting yarns and other fabrics
T
Clothing repair items such as thread, buttons, tapes, iron-on patches, and zippers
NT
Coats and wraps
T
Coin purses
NT
Corsets and corset laces
T
Cosmetic bags
T
Cosmetics
T
Costumes
NT
Coveralls
NT
Cowboy boots
NT
Diapers (adult and baby, cloth, or disposable)
NT
Dress gloves and shoes
T
Dress shields
NT
Dresses
NT
Earmuffs
T
Elastic ponytail holders
T
Elbow pads
NT
Employee uniforms, but not athletic or protective
T
Fabric
T
Fanny packs
T
Fins
T
Fishing boots (waders)
T
Fishing vests (non-flotation)
T
Football pads, pants, shoes, gloves
NT
Formal clothing, sold
NT
Fur clothing, coats, and stoles
NT
Galoshes
T
Garment bags
NT
Garters/garter belts
New Mexico Taxation and Revenue Department
FYI-203 REV. 7/2021 Page 8
T or NT
Item
“T” is “Taxable”; “NT” is “Nontaxable”
NT
Girdles, bras, and corsets
T
Gloves (protective), such as rubber, surgical, welding, work, and garden
T
Gloves (sports), i.e., baseball, bicycle, football, golf, handball, hockey, racquetball, tennis, and
weightlifting
NT
Gloves and mittens (generally), such as dress, winter, and leather
T
Goggles
NT
Golf clothing, caps, dresses, shirts, skirts, pants
T
Golf gloves
NT
Graduation caps and gowns
T
Hair bows, clips, nets, and bands
T
Hand muffs
T
Handbags and purses
T
Handkerchiefs
T
Hard hats
NT
Hats (general purpose: cowboy, baseball, knit)
T
Headbands
T
Helmets (bike, baseball, football, hockey, motorcycle, sports)
NT
Hosiery (panty hose, support, etc.)
T
Hunting vests
T
Insoles
NT
Jackets
NT
Jeans
NT
Jerseys - other than athletic wear
T
Jewelry
NT
Jogging apparel
NT
Jogging bras
T
Knee pads
NT
Lab coats
T
Leg warmers
NT
Leotards
T
Life jackets and vests
NT
Lingerie
T
Martial arts attire
T
Mitts (baseball fielder’s glove, hockey, etc.)
NT
Neckwear, including ties and scarves
NT
Nightgowns and night shirts
NT
Overshoes and rubber shoes
T
Pads (football, hockey, soccer, elbow, knee, shoulder)
NT
Pajamas
NT
Pants
NT
Ponchos
T
Ponytail holders
New Mexico Taxation and Revenue Department
FYI-203 REV. 7/2021 Page 9
T or NT
Item
“T” is “Taxable”; “NT” is “Nontaxable”
NT
Prom dresses
T
Protective masks (athletic, sport or occupational)
T
Purses
NT
Raincoats, rain hats, and ponchos
NT
Religious clothing
T
Riding pants
NT
Robes
NT
Rubber thongs, flip-flops
NT
Running shoes without cleats
T
Safety clothing and glasses
T
Safety shoes not adaptable for streetwear
NT
Sandals
NT
Scarves
T
Scuba gear
NT
Shawls and wraps
T
Shin guards and padding
NT
Shirts
T
Shoe inserts
NT
Shoelaces
NT
Shoes, general athletic
T
Shoes, specialty: athletic, ballet, bicycle, bowling, cleated, football, golf, jazz/dance, soccer, track, etc.
T
Shoes with cleats, spikes
NT
Shoes without cleats
NT
Shorts
T
Shoulder pads (football, hockey, sports)
T
Shoulder pads, for dresses, jackets, etc. (but not athletic or sport protective pads)
T
Shower caps
T
Skates (ice, in-line, roller)
T
Ski Boots
NT
Ski masks
T
Ski suits (snow)
T
Ski vests (water)
T
Skin diving suits
NT
Skirts
NT
Slacks
NT
Sleepwear, nightgowns, pajamas
NT
Slippers
NT
Slips
NT
Sneakers
NT
Socks
T
Sports clothing and uniforms and equipment such as mitts, helmets, and pads
New Mexico Taxation and Revenue Department
FYI-203 REV. 7/2021 Page 10
T or NT
Item
“T” is “Taxable”; “NT” is “Nontaxable”
T
Sports pads (football, hockey, soccer, knee, elbow, shoulder)
NT
Stockings
NT
Suits, slacks, jackets, and sports coats
NT
Suspenders
NT
Sweat suits
T
Sweatbands: arm, wrist, head
NT
Sweaters
NT
Sweaters, sweatpants
T
Swim masks, fins, goggles
T
Swimsuits and trunks
T
Tap dance shoes
T
Tennis skirts and dresses
NT
Tennis shoes
NT
Ties/neckwear
NT
Tights
NT
Trousers
NT
T-shirts
NT
Tuxedos, purchased
NT
Undergarments such as long johns
NT
Underwear
NT
Uniforms (occupational, military, scouting, school)
T
Uniforms for sport
NT
Vests, except hunting and water
NT
Walking shoes
T
Wallets, billfolds
T
Weightlifting belts
T
Wet and dry diving suits
NT
Windbreakers
NT
CD (blank)
T
CD (pre-recorded music, voice or otherwise)
NT
Central processing unit
NT
Computer (desktop, laptop, notebook, and tablet)
NT
Computer cables
NT
Computer disks (floppies and blank CDs)
NT
Computer hard drive
NT
Computer ink cartridges
NT
Computer keyboards
NT
Computer memory equipment
NT
Computer memory equipment (disks, flash/thumb drives)
NT
Computer microphones
New Mexico Taxation and Revenue Department
FYI-203 REV. 7/2021 Page 11
T or NT
Item
“T” is “Taxable”; “NT” is “Nontaxable”
NT
Computer modems
NT
Computer monitor
NT
Computer motherboards
NT
Computer mouse
NT
Computer paper
NT
Computer printer
T
Computer scanners
NT
Computer speakers
T
Computer video camera
T
Computer software - unless bundled with a qualified computer sale
NT
Computer Zip drives
T
Computer/Software manuals
NT
E-Readers (if the model has computing functions such as word processing, spreadsheets, etc.)
T
E-Readers (Internet access only, no other computing functions)
T
Headsets, for use with a computer
T
Joy sticks
NT
Printer paper
NT
Tablet Computers
NT
Assignment books
T
Backpacks (for hiking and similar activities)
NT
Backpacks (for school) – under $100
NT
Binders
NT
Binder clips
NT
Blue books
NT
Book bags
NT
Book covers
NT
Book markers
NT
Books (for school) – under $30
T
Books (not for school use)
NT
Calculators – under $200
NT
Canvas for oil painting
NT
Cellophane (transparent) tape
NT
Chalk
NT
Chalkboard erasers
T
Chalkboards
NT
Clipboards
NT
Construction paper
NT
Correction tape, fluid, or pens
NT
Colored pencils
T
Compact disc players
New Mexico Taxation and Revenue Department
FYI-203 REV. 7/2021 Page 12
T or NT
Item
“T” is “Taxable”; “NT” is “Nontaxable”
NT
Compasses
NT
Composition books
NT
Crayons, watercolors, and other art supplies
NT
Daily planners
NT
Data storage devices, such as CD drives
T
Digital cameras
T
Digital video cameras
NT
Divider folders
T
Dry boards for writing
T
Duffel bags
NT
Erasers
T
FAX machines
NT
File jackets
NT
Flash cards
NT
Folders
NT
Glue and glue refills (stick and liquid)
NT
Graph paper
T
Gym bags
NT
Highlighters
NT
Index cards
NT
Labels
NT
Loose-leaf binders
NT
Maps and globes - under $100
NT
Markers
NT
Masking tape
NT
Memo pads
NT
Modeling clay
NT
Notebook filler paper
NT
Notebooks
NT
Oil paints
NT
Paper (notebook or printer)
NT
Paste
NT
Pen ink
NT
Pencil box
NT
Pencil erasers
NT
Pencil lead
NT
Pencil sharpener
NT
Pencils, including mechanical and refills
NT
Pens, including felt, ballpoint, fountain, and refills
NT
Portfolios
NT
Poster board
New Mexico Taxation and Revenue Department
FYI-203 REV. 7/2021 Page 13
T or NT
Item
“T” is “Taxable”; “NT” is “Nontaxable”
NT
Poster paper
NT
Legal pads
NT
Lunch boxes
NT
Protractors
NT
Rulers
NT
Scissors
NT
Sheet protectors
NT
Staplers and staples
NT
Tape and tape refills and dispenser
NT
USB flash drives; thumb drives
NT
Watercolor paint set
NT
ZIP drives
T
Cellular telephones
T
Crib blankets
T
Diaper bags
T
Eyewear
T
Game controllers
T
Games - board, video, computer, action, adventure, role playing
T
Ice skates
T
Key chains and cases
T
Luggage
T
Magazines
T
Movies (DVD and VCR)
T
MP3 players and iPods
T
Musical instruments and related items
T
Patterns
T
PDA's
T
Periodicals
T
Sewing accessories (such as measuring tapes, needles, patterns, scissors, pins, thimbles)
T
Shaving kits/bags
T
Suitcases
T
Sunglasses
T
Receiving blankets
T
Tape recorders and microcassettes
T
Thread
T
Umbrellas
T
Videogame devices
T
Watch bands
T
Watches
T
Wigs, toupees, and chignons
New Mexico Taxation and Revenue Department
FYI-203 REV. 7/2021 Page 14
T or NT
Item
“T” is “Taxable”; “NT” is “Nontaxable”
T
Yarn
T
Zippers
New Mexico Taxation and Revenue Department
FYI-203 REV. 7/2021 Page 15
TAXPAYER INFORMATION
General Information. FYIs and Bulletins present general information with minimum technical language.
All FYIs and Bulletins are free of charge and available through all local tax offices and on the Taxation
and Revenue Department’s website at http://www.tax.newmexico.gov/forms-publications.aspx
Regulations. The Department establishes regulations to interpret and exemplify the various tax acts it
administers. Current statutes with regulations can be located on the Departments website for free at
http://www.tax.newmexico.gov/statutes-with-regulations.aspx. Specific regulations are also available at
the State Records Center and Archives or on its web page at http://www.srca.nm.gov/
The Taxation and Revenue Department regulation book is available for purchase from the New Mexico
Compilation Commission. Order regulation books directly from the New Mexico Compilation Commission
at https://www.nmcompcomm.us/
Rulings. Rulings signed by the Secretary and approved by the Attorney General are written statements
that apply to one or a small number of taxpayers. A taxpayer may request a ruling (at no charge) to clarify
its tax liability or responsibility under specific circumstances. The Department will not issue a ruling to a
taxpayer who is undergoing an audit, who has an outstanding assessment, or who is involved in a protest
or litigation with the Department over the subject matter of the request. The Department’s rulings are
compiled and available on free of charge at http://www.tax.newmexico.gov/rulings.aspx.
The request for a ruling must be in writing, include accurate taxpayer identification and the details about
the taxpayer’s situation, and be addressed to the Secretary of the Taxation and Revenue Department at
P.O. Box 630, Santa Fe, NM 87504-0630. The taxpayer’s representative, such as an accountant or
attorney, may request a ruling on behalf of the taxpayer but must disclose the name of the taxpayer.
While the Department is not required to issue a ruling when requested to do so, every request is carefully
considered.
The Secretary may modify or withdraw any previously issued ruling and is required to withdraw or modify
any ruling when subsequent legislation, regulations, final court decisions or other rulings invalidate a
ruling or portions of a ruling.
Public Decisions & Orders. All public decisions and orders issued since July 1994 are compiled and
available on the Department’s web page free of charge at http://www.tax.newmexico.gov/tax-decisions-
orders.aspx.
This publication provides general information. It does not constitute a regulation, ruling, or decision issued
by the Secretary of the New Mexico Taxation and Revenue Department. The Department is legally bound
only by a regulation or a ruling [7-1-60, New Mexico Statutes Annotated, 1978]. In the event of a conflict
between FYI and statute, regulation, case law or policy, the information in FYIs is overridden by statutes,
regulations and case law. Taxpayers and preparers are responsible for being aware of New Mexico tax
laws and rules. Consult the Department directly if you have questions or concerns about information
provided in this FYI.
New Mexico Taxation and Revenue Department
FYI-203 REV. 7/2021 Page 16
FOR FURTHER ASSISTANCE
Tax District Field Offices and the Department’s
call center can provide full service and general
information about the Department's taxes,
taxpayer access point, programs, classes, and
forms. Information specific to your filing
situation, payment plans and delinquent
accounts.
TAX DISTRICT FIELD OFFICES
ALBUQUERQUE
10500 Copper Pointe Avenue NE
Albuquerque, NM 87123
SANTA FE
Manuel Lujan Sr. Bldg.
1200 S. St. Francis Dr.
Santa Fe, NM 87504
FARMINGTON
3501 E. Main St., Suite N
Farmington, NM 87499
LAS CRUCES
2540 S. El Paseo Bldg. #2
Las Cruces, NM 88004
ROSWELL
400 Pennsylvania Ave., Suite 200
Roswell, NM 8820
For forms and instructions visit the Department’s
web site at http://www.tax.newmexico.gov
Call Center Number:
1-866-285-2996
If faxing something to a tax district field
office, please fax to:
Call Center Fax Number:
1-505-841-6327
If mailing information to a tax district field
office, please mail to:
Taxation and Revenue Department
P.O. Box 8485
Albuquerque, NM 87198-8485
For additional contact information please visit the
Department’s website at
http://www.tax.newmexico.gov/contact-us.aspx
This information is as accurate as possible as of the date specified on the publication. Subsequent legislation, new state
regulations and case law may affect its accuracy. For the latest information please check the Taxation and Revenue
Department’s web site at www.tax.newmexico.gov.
This publication provides general information. It does not constitute a regulation, ruling, or decision issued by the
Secretary of the New Mexico Taxation and Revenue Department. The Department is legally bound only by a regulation
or a ruling [7-1-60, New Mexico Statutes Annotated, 1978]. In the event of a conflict between FYI and statute, regulation,
case law or policy, the information in FYIs is overridden by statutes, regulations and case law. Taxpayers and preparers
are responsible for being aware of New Mexico tax laws and rules. Consult the Department directly if you have
questions or concerns about information provided in this FYI.