
Tax Exchange Package New Mexico Form


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People also ask
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At what age do seniors stop paying property taxes in New Mexico?
The applicant must be 65 years or older or disabled (proof of disability status is required). The applicant must be a New Mexico resident. The subject property must be the applicant's primary residence and an owner occupied, single-family dwelling.
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What items are tax free in New Mexico?
Gross receipts tax holidays Bookbags, backpacks, maps, and globes priced under $100. Clothing, footwear, and accessories priced less than $100. Computers priced up to $1,000 (includes e-readers with computing functions and tablets) Computer-related items priced up to $500. Handheld calculators priced under $200.
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Is labor taxed in New Mexico?
In New Mexico, pay received by independent contractors is subject to gross receipts tax unless a statutory exemption or deduction applies to a transaction. Employee wages are exempt from gross receipts tax.
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What items are tax free in New Mexico?
Gross receipts tax holidays Bookbags, backpacks, maps, and globes priced under $100. Clothing, footwear, and accessories priced less than $100. Computers priced up to $1,000 (includes e-readers with computing functions and tablets) Computer-related items priced up to $500. Handheld calculators priced under $200.
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What is occasional sales tax exemption in New Mexico?
Exempted from the gross receipts tax are the receipts from the isolated or occasional sale of or leasing of property or a service by a person who is neither regularly engaged nor holding himself out as engaged in the business of selling or leasing the same or similar property or service.
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Are services subject to sales tax in NM?
Unlike many other states, sales and performances of most services are taxable in New Mexico. Most tangible goods are also taxable with the exception of grocery items.
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What qualifies for a tax free exchange?
The main requirements for a 1031 exchange are: (1) must purchase another “like-kind” investment property; (2) replacement property must be of equal or greater value; (3) must invest all of the proceeds from the sale (cannot receive any “boot”); (4) must be the same title holder and taxpayer; (5) must identify new ...
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What services are exempt from sales tax in New Mexico?
Most services performed in New Mexico are subject to gross receipts tax. This includes professional services offered such as architectural work and consulting services. These services are exempt from gross receipts tax: Receipts from feeding, pasturing, penning or handling livestock.
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