A. Gross receipts and deductions required to be reported pursuant to the Gross Receipts and Compensating Tax Act [Chapter 7, Article 9 NMSA 1978] or any act that imposes a state or local gross receipts or compensating tax shall be reported as follows:

(1) gross receipts and deductions from the sale or lease of tangible personal property or licenses and from the licensing of tangible personal property shall be reported to the location of delivery of that tangible personal property to the customer; provided that the reporting location for receipts from leasing a vehicle is the location where the customer first makes use of the vehicle;

(2) except as otherwise provided in this section, a seller of services shall report the seller's gross receipts and deductions as follows:

(a) professional services shall be reported to the seller's place of business;

(b) for a person engaged in the construction business, the location where the construction project is performed is the "place of business", and all gross receipts and deductions from that project are to be reported from that place of business;

(c) for a person engaged in the business of providing services with respect to the selling of real estate, the location of the real property is the "place of business", and all gross receipts and deductions from that sale are to be reported from that place of business; and

(d) services, other than those described in Subparagraphs (a) through (c) of this paragraph, are to be reported at the location where the service is performed;

(3) gross receipts and deductions from the sale, lease or granting of a license to use real property shall be reported to the location of the real property; and

(4) the reporting location for gross receipts and deductions from a customer for services provided by a transportation network company pursuant to the Transportation Network Company Services Act [65-7-1 to 65-7-22 NMSA 1978] shall be the location where the customer enters the vehicle offered for a prearranged ride.

B. Consistent with this section and with intergovernmental agreements, the secretary may, by rule, provide for the reporting of gross receipts and deductions from transactions not otherwise specified in this section, including reporting gross receipts and deductions to locations:

(1) by taxpayers having more than one place of business; and

(2) for reporting tax imposed by taxing jurisdictions at the jurisdiction's location, including:

(a) outside a municipality;

(b) within an Indian reservation or pueblo grant;

(c) within a tax increment development district; and

(d) within any other taxing jurisdiction.

C. Values from transactions subject to the compensating tax shall be reported consistent with Subsections A and B of this section unless the taxpayer can demonstrate that the taxable use in New Mexico first occurred after the purchase, lease, license or other transaction giving rise to that value and that the first taxable use occurred in another location within the state.

D. The secretary shall develop and provide to taxpayers a location-rate database that sets out the tax rates applicable to locations within the state, by address, and sellers who properly rely on this database shall not be liable for any additional tax due to the use of an incorrect rate.

History: 1953 Comp., § 72-13-30.1, enacted by Laws 1969, ch. 145, § 1; 1970, ch. 57, § 2; 1977, ch. 315, § 3; 1979, ch. 144, § 13; 1983, ch. 211, § 24; 1992, ch. 55, § 10; 1995, ch. 100, § 1; repealed and reenacted by Laws 2019, ch. 270, § 11.

Repeals and reenactments. — Laws 2019, ch. 270, § 11 repeals and reenacts 7-1-14 NMSA 1978, effective July 1, 2021.