New Mexico Form
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People also ask
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Who is exempt from gross receipts tax in New Mexico?
The state imposes a governmental gross receipts tax of 5.00% on the receipts of New Mexico state and local governments. The exceptions are the gross receipts of public school districts and entities licensed by the Department of Health that are principally engaged in providing health care.
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What is the difference between gross receipts tax and compensating tax in New Mexico?
General Fund Revenue Sources. Gross Receipts Taxes – Taxes collected on the gross receipts (total money taken in) of a business or service provider. It is usually passed along to the consumer. Compensating Tax – A tax on goods that are bought out-of-state for use in New Mexico.
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Who must file a New Mexico nonresident tax return?
Nonresidents must file if: You are required to file a federal return. You have income from any New Mexico source whatsoever.
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Who must pay New Mexico gross receipts tax?
The tax is imposed on the gross receipts of persons who: sell property in New Mexico; property includes real property, tangible personal property, including electricity and manufactured homes, licenses (other than the licenses of copyrights, trademarks or patents) and franchises.
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How does GRT work in New Mexico?
In a nutshell, GRT is a substitute for the traditional sales tax that shoppers in other states pay when they make a purchase. In New Mexico, the seller pays the tax on the sales price of a product or service even if the seller doesn't collect it from the buyer — and even if the buyer lives out of state.
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What is the refundable medical care credit in New Mexico?
“Refundable Medical Care Credit for Persons 65 or Older” is allowed if you or your spouse are 65 years of age or older, and you paid unreimbursed and uncompensated medical care expenses of $28,000 or more during tax year, you may claim a tax credit of $2,800.
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Where do I get NM state tax forms?
You can also find printed forms: At your local District Office. See the CONTACT US link at the top of this page. At your local library. Over 100 libraries across the state have ordered supplies of personal income tax forms to make available to the public, or. You can call 1-866-285-2996 to order forms to be mailed.
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What is the GRT tax in New Mexico?
Governmental gross receipts tax is assessed at 5% of gross revenue (i.e., what you charge for the book, video or ticket). The charge to customers may either include the tax or the tax may be added to the list price. The State of New Mexico does not require that you separately state the tax.
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