New Mexico - NonTaxable Transaction Certificate

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Procedure

Online

The Revenue Department encourages all taxpayers to use NTTC-NET when applying for NTTCs online. If you know the sellers/lessors CRS identification number to whom you wish to execute a NTTC, you may immediately execute the NTTC online. When the recipients CRS identification number is known, there is no limit to executing NTTCs on NTTC-NET, but you may request up to five (5) NTTCs to be executed at a later date if the sellers/lessors name and CRS identification number is not known. You must first record executed NTTC information before applying for additional NTTCs to be executed at a later date.

Start your application

Paper Application

1. If you wish to execute a NTTC but you do not have the name and CRS identification number of the vendor yet, you may complete a paper application, see 'Documents to Use' section for the download link for the form.
2. Provide all required information. Read the form carefully specially the types of NTTCs available make sure that you are requesting the appropriate certificate.
3. Mail the completed form to the New Mexico Taxation and Revenue Department, P.O. Box 5557, Santa Fe, New Mexico 87502-5557, or you may deliver it to your local district office.

Note: You may reorder additional NTTCs ONLY after your executed NTTCs have been recorded with the Department. To record your executed NTTCs, submit the Nontaxable Transaction Certificate Report or record them online. The Department will only issue a maximum of five (5) NTTCs to be executed at a later date.

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Required Documents

List down the documents required for successfully completing the procedure.

e.g.
1. Proof of child birth from the Hospital.

Office Locations & Contacts

New Mexico Taxation and Revenue Department
1100 South St. Francis Drive
Santa Fe, NM 87504

General Enquiries: (505) 827-0700

For enquiries by mail:
New Mexico Taxation and Revenue Department
P.O. Box 5557
Santa Fe, New Mexico 87502-5557

Website

Search for your local district tax office

Eligibility

Seller or Lessor

Legal liability for New Mexico gross receipts tax falls in the hands of sellers and lessors. If you are a seller or a lessor, you may charge the gross receipts tax amount to your customer. In order to do this you will need to obtain a Nontaxable Transaction Certificate (NTTC) from the Taxation and Revenue Department (TRD). The certificate will allow you to deduct the receipts from qualified transactions from your gross receipts.

You need only one NTTC from a customer to cover all transactions of the same type with that customer. When you report gross receipts on form CRS-1, you must include deductible gross receipts in the total reported. However, you need to enter deductible gross receipts in the Total Deductions column and subtract them from gross receipts before tax is calculated.

Reseller

Resellers may apply for NTTCs which will exempt them from paying gross receipts taxes on qualified purchases.

Fees

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Validity

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e.g. Birth Certificate Valid Forever

Documents to Use

• Form ACD-31050, Application for Nontaxable Transaction Certificates (NTTCs)

Sample Documents

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Processing Time

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Related Videos

Videos explaining the procedure or to fill the applications. 
Attach videos using the following tag <&video type="website">video ID|width|height<&/video&> from external websites.
Please remove the "&" inside the tags during implementation.
Website = allocine, blip, dailymotion, facebook, gametrailers, googlevideo, html5, metacafe, myspace, revver, 
sevenload, viddler, vimeo, youku, youtube
width = 560, height = 340, Video ID = Can be obtained from the URL of webpage where the video is displayed.
e.g In the following url "http://www.youtube.com/watch?v=Y0US7oR_t3M" Video ID is "Y0US7oR_t3M". 
	

Instructions

You may send a request online through NTTC-NET or you may also complete a paper application.

Required Information

A list which displays the kind of information which is required to complete the procedure.
e.g.
1. Date of Birth.
2. City or County of Birth.

Need for the Document

Here is a procedure on how you can obtain a Non-Taxable Transaction Certificate (NTTC).

Information which might help

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Other uses of the Document/Certificate

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e.g. Birth Certificate can be used as proof of identity.

External Links

• New Mexico Taxation and Revenue Department:

http://www.tax.newmexico.gov/Businesses/non-taxable-transaction-certificates.aspx

Others

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