New Mexico Title Clearance Request, Manufactured Home Purchased Outside NM

Title Clearance Request, Manufactured Home Purchased Outside NM
Form ACD-31093
ACD-31093
Rev. 09/21/2023

New Mexico Taxation and Revenue Department

Title Clearance Request
Manufactured Home Purchased Outside New Mexico

WHO MUST USE THIS FORM: As the buyer of a manufactured home purchased outside of New Mexico that is not subject to gross receipts tax you are required
to file and pay compensating tax on the purchase to secure a title clearance pursuant to Section 7-9-7 NMSA 1978. Only submit this form if gross receipts tax
was not charged by an out of state dealer at the time of purchase. Please use the instructions to complete this form.

Section I: Manufactured Home Owner Details
Name of Manufactured Home Owner

Social Security Number

Phone Number

Mailing Address

City, State, Zip Code

Physical Address

City, State, Zip Code

Email Address

Section II: Dealer/Manufactured Home Details
Name of Dealer

Dealer's New Mexico ID No

Dealer's Physical Address

City, State, and Zip Code

Manufacturer of Manufactured Home

Model Number or Name

Serial Number

Length and Width of Manufactured Home

Date of Purchase

Sales Price

Section III: Title Clearance Recipient and Declaration
First Name, Middle Initial, and Last Name

Phone Number

Email Address

Mailing Address

City, State, Zip Code

Authorized Representative First Name and Last Name (if applicable)

Authorized Representative Company

I declare that the information reported on this form and any attached supplement(s) are true and correct. I authorize the above individual to
represent me with my Manufactured Home Title Clearance Request. I hereby apply to the Taxation and Revenue Department for a clearance
to obtain title on the manufactured home described above.
Signature of Owner

Date

Section IV: Compensating Tax Due
o If the taxpayer has not already filed and paid the Compensating Tax on the sale of the Manufactured Home checking this box gives the
department permission to open a compensating tax account, associated with your SSN from Section 1, post the return below, and close
the compensating tax account on your behalf. To verify the taxable value reported please include the sales contract or bill of sale. Note: An
assessment of Compensating Tax will be made on the value disclosed on this form and validated with the bill of sale.
Column A

Column B

Municipality/
County Name

Location
Code

Column C
Taxable Value
x

Column D

Column E

Tax Rate

Compensating
Tax Due
=

1. Total Tax Due (Amount from Column E)
2. Sales, use, excise, manufacturers tax paid to another state (attach proof of payment)

-

3. Compensating tax collected by dealer registered with New Mexico

-

4. Total Amount Due (Line 1 less Lines 2 or 3) plus any penalty and interest

=

Department Use Only
I, the Secretary of the Taxation and Revenue Department, have no objection to the issuance of a Certificate of Title to the manufactured home
described above.
Signature of the Secretary or Delegate

Date

ACD-31093
Rev. 09/21/2023

New Mexico Taxation and Revenue Department

Title Clearance Request
Manufactured Home Purchased Outside New Mexico
Instructions

Who Must Use This Form
As the buyer of a manufactured home that was purchased outside of
New Mexico where the manufactured home was not subject to gross
receipts or sales tax, you are required to file and pay compensating tax
before you can secure a title clearance. Additional information can be
found in the Gross Receipts and Compensating Tax Act under Section
7-9-7 NMSA.
If you were charged New Mexico gross receipts tax by an out of state
dealer at the time of purchase and the tax charged appears on your
sales contract or bill of sale, you would not owe compensating tax.

Compensating tax can either be filed on this paper form or electronically.
You can locate the forms and instructions on the Department's Forms &
Publications page, https://www.tax.newmexico.gov/forms-publications/.
Click on Business Taxes > Compensating Tax and print the TRD41412, Compensating Tax Return and CMP-PV if needed. Follow the
instructions to submit the return to the Department.
Instructions
Complete the information requested in Section I: Manufactured Home
Owner Detail, Section II: Dealer/Manufactured Home Details, and Section III: Title Clearance Recipient and Declaration. Fill out Section IV:
Compensating Tax Due, if you are using this form to file and pay the
compensating tax due on the sale of the manufactured home.

Sales Invoice or Bill of Sale along with any taxes due, or the invoice
showing the tax paid to another state. This does not include any payment of real estate or property taxes paid.
If you have filed your compensating tax return- attach a copy of the
return and payment confirmation, along with the sales contract or bill
of sale. If you have a TAP account, you can print these documents
once logged in.
Should you need assistance completing this form, please contact the
Department:
Email: [email protected]
Phone: 1-505-670-4577
Call Center: 1-866-285-2996
Once the ACD-31093, Title Clearance Request has been approved by
the Audit and Compliance Division it will be returned to the address
specified in Section III.
Form Submission:
You can mail or email the completed form to the Department.
Mail: NM Taxation and Revenue Department
Attn: Audit and Compliance Division
P.O. Box 630
Santa Fe, New Mexico 87504-0630
Email: [email protected]

For information about the location code and the applicable rate, please
see FYI-200, Gross Receipts Reporting Location and the Appropriate
Tax Rate, and the rate tables at https://www.tax.newmexico.gov/governments/gross-receipts-location-code-and-tax-rate-map/.
Note: Assessment of penalty and interest may be applicable if the filing
and payment of the compensating tax is late.
Note: Do not fill out the sections designated for Department Use Only.
Required Documentation
If you have already paid sales tax or gross receipts tax to another state
as demonstrated on line 2 of the above form, attach a photocopy of the

All necessary documentation to title the manufactured home in New
Mexico will need to be submitted to the Motor Vehicle Division by the
individual listed in Section III, see table T1. Motor Vehicle Division
Requirements.
Important: The department will not send the approved title clearance
request forms to the Motor Vehicle Division.

T1. Motor Vehicle Division Requirements
Form

Type and/or Purpose

Obtain

Return

Dealer Invoice

The Dealer's Invoice or a sale's contract will be accepted by MVD but it must show a
complete description of the manufactured home and the gross sales price before any
trade in. Note: an "Intent to Purchase" document is not acceptable.

Dealer

MVD

MCO or current outstanding
Certificate of Title

Manufacturer’s Certificate of Origin issued by the manufacture or the current outstanding Certificate of Title must be the original document. The MCO must contain a
complete assignment from the manufacturer to the dealer and from the dealer to the
first purchaser. The outstanding Certificate of Title must have a completed assignment of title or bill of sale and must include sales price.

Manufacturer/
Dealer

MVD

MVD-100002

Application for Vehicle Title and Registration. Includes the size, county of location,
location in the county and sales price.

MVD

MVD

Tax Status Certificate

For a mobile home with a current outstanding Certificate of Title, Mobile Home Tax
Status Certification must be completed, signed and sealed by the county treasurer or
assessor showing that all past and present personal and real property tax liabilities
have been paid. (Not required if utilizing an MCO).

County
Assessor/
Treasures

MVD

VIN Inspection

Affidavit of VIN Inspection. All used manufactured homes being titled and registered
in New Mexico for the first time must be inspected by MVD or law enforcement personnel to assure that the VIN on the manufactured home matches the VIN on the
out-of-state title.

MVD

MVD