New Mexico Business Tax Registration Update Form

Business Tax Registration Update Form
Form ACD-31075
New Mexico Taxation and Revenue Department

ACD-31015
Rev. 12/08/2022

BUSINESS TAX REGISTRATION
Application and Update Form

NMBTIN: 0

-

- 00-

Date Issued:

Section I: Complete all applicable fields, see instructions on page 5 through 7
Please print legibly or type the information on this application.

1.	 Business Name

2.	 Please Check One:
o New Registration

3.	 DBA

4.	 FEIN, SSN, or ITIN

5.	 Telephone Number- Business
(
)

6.	 For updates, summarize the changes being requested:
______________________________________________
______________________________________________
______________________________________________
______________________________________________

7.	 Business E-mail Address

o Registration Update

8.	 Type Of Ownership: (check one)

o Corporation
o Estate
o General Partnership
o Government
o Individual
o Limited Partnership o Limited Liability Company (LLC)
o Non-Profit Organization Exempt: o501(c)(3) or o501(c)(4)
o S Corporation
9.	 Mailing Address
City
State
County

10.	 Physical Address
City
State
County

Zip Code

o Indian Tribe
o Trust

Zip Code

11. Change the business registration status for: (Check All That Apply)

o Cannabis Excise Tax
o Compensating Tax
o Corporate Income and Franchise Tax
o Governmental Gross Receipts Tax
o Gross Receipts Tax
o Interstate Telecommunication Gross Receipts Tax
o Leased Vehicle Gross Receipts Tax and Surcharge
oNon-wage Withholding Tax o Wage Withholding Tax o Weight Distance Tax o Workers’ Compensation Fee
o Please mail the Gross Receipts Tax, GRT Filer’s Kit to the mailing address provided on # 9.

Note: Any other forms/instructions are available online or by request only, please see instructions for details.

12a. Date business activity started or is anticipated to start in New Mexico:
Month
Day
Year
b. Change the business status to: (Check One)
o Active
o Closed
Effective Date (MM/DD/CCYY):
13.	 Select Business Tax Filing Status:

o Monthly

o Quarterly

o Seasonal*

o Semiannual

o Special Event*

o Temporary*

o Casual

*If Seasonal/Special Event/Temporary, indicate month(s) in which you will file. (MM/DD/CCYY):

14. Please answer all question:
a. Will the business have 3 or more employees?
b. Is the business a construction contractor?
c. Will the business be required to obtain Workers’ Compensation Insurance within 12 months?
Effective Start Date (MM/DD/CCYY):

1

o Yes
o Yes
o Yes

o No
o No
o No

New Mexico Taxation and Revenue Department

ACD-31015
Rev. 12/08/2022

BUSINESS TAX REGISTRATION
Application and Update Form

15. List Owners, Partners, Corporate Officers, Association Members, Shareholders, Managers, Officers, General
Partners, and Proprietors and indicate if you wish to add or delete. (Attach separate sheet(s) if necessary)

o Add

o Delete

First Name

Last Name

Social Security Number (SSN or ITIN)

Title

Mailing Address (Number and Street)

Phone Number

City, State, and Zip Code

Email Address

o Add

o Delete

First Name

Last Name

Social Security Number (SSN or ITIN)

Title

Mailing Address (Number and Street)

Phone Number

City, State, and Zip Code

Email Address

o Add

o Delete

First Name

Last Name

Social Security Number (SSN or ITIN)

Title

Mailing Address (Number and Street)

Phone Number

City, State, and Zip Code

Email Address

o Add

o Delete

First Name

Last Name

Social Security Number (SSN or ITIN)

Title

Mailing Address (Number and Street)

Phone Number

City, State, and Zip Code

Email Address

2

New Mexico Taxation and Revenue Department

ACD-31015
Rev. 12/08/2022

BUSINESS TAX REGISTRATION
Application and Update Form

16. Method of accounting

17.	 Please check all that apply:
a. Does the business have a physical presence in New Mexico?
b. Is the business a marketplace provider?
c. Is the business a marketplace seller?

oCash
oAccrual

Yes

No

o
o
o

o
o
o

18. Provide the business NAICS code(s). NAICS codes can be found on your federal return or at www.naics.com.
_______________________________________________________ o Add o Delete o Change
Also give a brief description of nature of business:
19. I declare that the information reported on this form and any attached supplement(s) are true and correct:

Print Name

Signature

Title

Date

Section II: Complete this section if you answered question 13 as a monthly, quarterly, or semi-annual filer.
20. Liquor License Type/Number

o Add

o Delete

o Change

21. Secretary of State Business ID
Number

o Add

o Delete

o Change

22. Contractor’s License Number

o Add

Special Tax Programs:
23.	 Will business sell Gasoline? Note: Bond may be required.
If yes, is business:
o Distributor
o Indian Tribal
o Rack Operator
o Retailer
o Wholesaler
24.	 Will business sell Special Fuels? Note: Bond may be required.
If yes, is business:
o Supplier
o Wholesaler
o Rack Operator
o Retailer
25. Will business sell Cigarettes?
If yes, is business:
o Distributor
o Manufacturer
o Retailer
o Wholesaler
26.	 Will business sell Tobacco Products?
If yes, is business:
o Distributor
o Manufacturer
o Retailer
o Wholesaler
27.	 Will business be a Water Producer?
If yes, Type of Water System:
28.	 Will business be involved in Gaming Activities?
If yes, is business:
o Bingo and Raffle
o Distributor
o Gaming Operator
o Manufacturer
29.	 Will business sell Liquor?
If yes, if business:
o Direct Shipper
o Manufacturer
o Retailer
o Wholesaler
30.	 Will business sell Prepaid Wireless Communication, Landline, or Wireless Services?
If yes, E-911 registration is required.
Natural Resources:
31.	 Will business engage in Severing Natural Resources?
32.	 Will business engage in Processing Natural Resources?
Oil and Gas:
33.	 Will business be a Natural Gas Processor?
34.	 Will business be an Oil and Gas Taxes Filer?
35.	 Will business be a Master Operator (Equipment tax)?

3

o Delete

o Change

Yes
23. o

No

24. o

o

25. o

o

26. o

o

27. o

o

28. o

o

29. o

o

30. o

o

31. o
32. o

o
o

33. o
34. o
35. o

o
o
o

o

ACD-31015
Rev. 12/08/2022

New Mexico Taxation and Revenue Department

BUSINESS TAX REGISTRATION
Application and Update Form

36. If applicable, provide former
owner’s:
NMBTIN:

37. Are you operating any other
business(es) in New Mexico?
o Yes
o No
If yes, provide:
NMBTIN.

Business Name:

Business Name:
39. Is the business a Government Entity?

o Yes

o No

40. Is the business a Government Hospital?

o Yes

o No

41. Is the business a Non-Profit Hospital?

o Yes

o No

42. Is the business a Retail Food Store?

o Yes

o No

43. Is the business a Health Care Practitioner who will deduct receipts under
Section 7-9-93 NMSA 1978?
o Yes
o No
If yes, please briefly explain the type of health care services provided.

Effective date (MM/DD/CCYY):
Explain where the payments that will be deducted are coming from:

44. Health Care Quality Surcharge: See instructions
Is this business a health care facility?
If yes, provide:
New Mexico Department of Health License Number

o Yes

o No

List the following:
DBA:
Administrator Name:
Administrator Phone Number:
Administrator Email Address:
45.	 Insurance Premium Tax:
Is this business licensed through the Office of the Superintendent of
Insurance? o Yes
o No
If yes, provide:
National Association of Insurance Commissions (NAIC) Number:
Check all that apply:
o Bail Bonds
o Casualty o Risk Retention Group (RRG)
o Life and Health o Property
o Vehicle
Surplus Lines?
o Yes o No
If yes, provide National Producer Number (NPN)
Check all that apply: o Agency

o Agent

o Broker
4

38. Primary type of business in NM
(Check all that apply)
Add

Delete

o

o

Accommodation, Food Services, and Drinking Places

o

o

Administrative and Support
Services

o

o

Agriculture, Forestry,
Fishing and Hunting

o

o

Arts, Entertainment and
Recreation Management

o

o

Construction

o

o

Educational Services

o

o

Extraction of Natural
Resources

o
o

o
o

Finance and Insurance

o
o
o

o
o
o

Information

o

o

Professional, Scientific and
Technical Services

o

o

Real Estate and Leasing of
Real Property

o

o

Rental and Leasing of Tangible Personal Property

o
o

o
o

Retail Trade

o

o

Utilities

o
o

o
o

Wholesale Trade

Health Care and
Social Assistance
Manufacturing
Oil and Gas Extraction and
Processing

Transportation and Warehousing

Other Services

46. Cannabis Excise Tax:
Is this business licensed through
the Cannabis Control Division of the
Regulation & Licensing Department?
o Yes
o No
If yes, check all licenses that apply:
oCannabis retailer
oIntegrated Cannabis Microbusiness
oVertically Integrated Cannabis
Provide at least one license ID:
_________________________
Issuance date: _________________
Expiration date: ________________
Attachment required: see instructions.

ACD-31015
Rev. 12/08/2022

New Mexico Taxation and Revenue Department

BUSINESS TAX REGISTRATION
Instructions

Who is required to submit ACD-31015
This Business Tax Registration Application & Update Form
is for the following tax programs: Cigarette, Compensating,
E911 Service, Gaming Taxes, Gasoline, Gross Receipts,
Special Fuels, Tobacco Products, Withholding, Workers
Compensation Fee, Master of Operations, Natural Gas,
Resources, Severance, Special Fuels, Tobacco Products,
Telecommunications Relay Service, and Water Producer.
Registration is required by New Mexico Statute, Section
7-1-12 NMSA 1978. Supplemental information and general
instructions on reporting will be provided to you.

Line Instructions
Section I
1.	 Enter business name of the entity. If business name
is an individual’s name, enter first name, middle initial,
and last name. If you are updating the legal name, provide a letter from the IRS showing the correct name and
Federal ID number, or a copy of the individual’s social
security card if a sole proprietor.
2.	 Please mark the appropriate box indicating if this is a
new registration or an update to an existing registration.
Note: If updating existing registration provide the NMBTIN and Date Issued at the top of page 1 in the space
provided.
3.	 If entity operates under a different name than the business name, list the name the business is “doing business as” (DBA).
4.	 Enter Federal ID Number (FEIN), Social Security Number (SSN), or Individual Taxpayer Identification Number
(ITIN).
5.	 Enter the business telephone number.
6.	 Enter a summary of the changes being requested on
the form.
7.	 Enter business e-mail address.
8.	 Check the type of ownership for the business you are
registering (choose only one). If non-profit, please indicate if you are a 501(c)(3) or (c)(4) and include letter of
determination from the IRS.
9.	 Enter the address at which the business will receive
mail from the Department (registration certificate, etc.).
10.	 Specify the physical location address of the business.
(Not a PO Box). If you have multiple locations, please
attach an additional sheet.
11.	 Specify the tax program(s) you wish to change the business registration status for 12a and 12b. Each of these
tax programs have Forms and Instructions please see
the instructions for more detailed information.
a) Cannabis Excise Tax- is an excise tax imposed on
persons selling adult-use cannabis at retail.
b) Compensating Tax- is an excise tax imposed on persons using property or services in New Mexico as derived in Section 7-9-7 NMSA.
c) Corporate Income and Franchise Tax- is imposed on
every corporation and unitary group of corporations with
income from activities of sources in New Mexico with a
Federal filing requirement.
d) Gross Receipts Tax- is imposed on persons engaged
in business in New Mexico for the privilege of doing
business in New Mexico.
e) Governmental Gross Receipts Tax- is imposed on
the receipts of New Mexico state and local government
agencies, institutions, instrumentality or political subdivision for the privilege of engaging in certain activities.
f) Interstate Telecommunications Gross Receipts Taxis imposed on persons engaged in business in New

Should you need assistance completing this application,
please contact the Department:
Phone:1-866-285-2996
Once the completed forms and attachments have been
reviewed and processed a registration certificate will be
mailed to the address provided.
New Applications
Please complete the form in full. All attachments must contain the business name. Mark questions which do not apply
with n/a (not applicable).
Provide completed pages 1 through 3 to the:
NM Taxation and Revenue Department
Attn: Compliance Registration Unit
PO Box 8485
Albuquerque, NM 87198-8485
Apply for a Business Tax ID Online
You can apply for a New Mexico Business Tax Identification
Number (NMBTIN) online using the Departments website,
Taxpayer Access Point (TAP) https://tap.state.nm.us. From
the TAP homepage, under Businesses select Apply for a
New Mexico Business Tax ID. Follow the steps to complete
the business registration.
Updating Business Registration
If this is an update to an existing registration, answer questions 1 through 4 and then any additional fields where
changes are being made.
Forms and Instructions
The Department provides all forms and instructions on the
Forms & Publications page for all tax programs, https://
www.tax.newmexico.gov/forms-publications/).
If you wish to receive the semi-annual Gross Receipts Tax
forms and instructions, GRT Filer’s Kit, please check the
box on 11 of the Business Tax Registration. If you need
forms mailed to you, please call the Department’s call center at: 1-866-285-2996.

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ACD-31015
Rev. 12/08/2022

New Mexico Taxation and Revenue Department

BUSINESS TAX REGISTRATION
Instructions

Mexico for the privilege of doing business of providing
interstate telecommunication service in New Mexico.
g) Leased Vehicle Gross Receipts Tax and Surchargeis imposed in addition to gross receipts tax on the receipts of a lessor of automobiles.
h) Non-wage Withholding Tax- is imposed on individuals who withhold New Mexico withholding tax from payments for pension and annuities, gambling winnings, or
some other purpose that does not include wages paid
to employees.
i) Wage Withholding Tax- is imposed on employers who
withhold New Mexico tax from their employees.
j) Weight Distance Tax- is imposed on registrants, owners, and operators of most motor vehicles having a declared gross weight or gross vehicle weight over 26,000
pounds and using highways in New Mexico.
k) Workers’ Compensation Fee- is imposed on every
employer who is covered by the Workers’ Compensation Act, whether by requirement or election.
12.	 a) Enter the date you initially derived receipts from performing services, selling property in New Mexico or
leasing property employed in New Mexico; or the date
you anticipate deriving such receipts; or the period in
which the taxable event occurs. Enter month, day and
year.
b) Enter the date business will close if you check TEMPORARY or SPECIAL EVENT on filing status in box 13.
If closing a business, request a Letter of Good Standing
or a Certificate of No Tax Due.
13.	 Filing status: Please select the appropriate filing status for reporting, submitting and paying the business’s
combined gross receipts, compensating and withholding taxes.
a) Monthly - due by the 25th of the following month
if combined taxes due average more than $200 per
month, or if you wish to file monthly regardless of the
amount due.
b) Quarterly – due by the 25th of the month following the
end of the quarter if combined taxes due for the quarter
are less than $600 or an average of less than $200 per
month in the quarter. Quarters are January - March;
April - June; July - September; October - December.
c) Semiannually – due by the 25th of the month following the end of the 6-month period if combined taxes
due are less than $1,200 for the semiannual period or
an average less than $200 per month for the 6-month
period. Semiannual periods are January - June; July –
December.
d) Seasonal – indicate month(s) for which you will be
filing. The month in which the business files must be a
period in which the registration is active.
e) Temporary – enter close date on # 12b. The month
in which the business files must be a period in which the
registration is active.
f) Special event – enter close date on # 12b. The month

in which the business files must be a period in which the
registration is active.
g) Casual- due by the 25th of the following month if relevant business activity has occurred and the taxpayer
has an obligation to report it to TRD. Note: Filing status
is for non-profits and Compensating Tax only.
14.	 a) Indicate whether or not you will have 3 or more employees.
b) Indicate whether the business is a construction contractor.
c) Indicate whether or not you will be required to pay
the Workers’ Compensation fee to New Mexico. Every
employer who is covered by the Workers’ Compensation Act, whether by requirement or election must file
and pay the assessment fee and file form RPD-41054
Workers’ Compensation Fee Form (WC-1). For more
information contact the Workers’ Compensation Administration at (505) 841-6000 or https://workerscomp.
nm.gov.
15.	 Required: Enter the Social Security Number (SSN) or
Individual Tax Identification Number (ITIN) for individuals; Name and Title, Address, Phone #, and E-mail address for all Owners, Partners, Corporate Officers, Association Members, Shareholders, Managers, Officers,
General Partners, and Proprietors. This information is
required. Attached additional pages if necessary.
16.	 Check the method of accounting used by the business.
a) Cash - report all cash and other consideration received but exclude any sales on account (charge sales)
until payment is received.
b) Accrual - report all sales transactions, including cash
sales and sales on account (charge sales) but exclude
cash received on payment of accounts receivable.
17.	 a) Indicate if the business has physical presence in
New Mexico.
b) Indicate if the business is a marketplace provider,
meaning a person who facilitates the sale, lease or
license of tangible personal property or services or license for use of real property on a marketplace seller’s
behalf, or on the marketplace provider’s own behalf by
listing or advertising the sale, or collecting payment from
the customer and transmitting payment to the seller.
c) Indicate if the business is a marketplace seller, meaning a person who sells, leases or licenses tangible personal property or services or licenses the use of real
property through a marketplace provider.
18.	 Provide the business NAICS code. NAICS codes can
be found on your federal return or at www.naics.com.
You may list as many as needed with a minimum of
one code. Be sure to indicate if you are adding, deleting
or changing the code by selecting the appropriate box.
Also briefly describe the nature of the type(s) of business in which you will be engaging.
19.	 The application should be signed by an Owner, Partner,
Corporate Officer, Association Member, Shareholder, or

6

ACD-31015
Rev. 12/08/2022

New Mexico Taxation and Revenue Department

BUSINESS TAX REGISTRATION
Instructions

Authorized Representative.

39-42. Please indicate if the business is one of these
specific types, which use special reporting codes.
43.	 Answer the questions regarding activities as health
care practitioner, if applicable.
44.	 If you are unsure if you are subject to the Healthcare
Quality Surcharge please contact our Special Tax Programs Unit at (505) 827-0764.
45.	 Answer the questions regarding Insurance Premium
Tax, if applicable.
46. Answer the questions regarding the Cannabis Excise
Tax, if applicable If you complete this section, your
	
license must be attached.

Section II:
Complete this section if you answered question 13 as a
monthly, quarterly, or semi-annual filer.
20.	 If applicable, provide your Liquor License Type and
Number assigned by the Alcohol and Gaming Division
21.	 If applicable, provide your Secretary of State Business
ID Number. They may be contacted at www.sos.state.
nm.us or by phone at 1-800-477-3632.
22.	 If applicable, provide your Contractor’s License Number assigned by the Construction Industries Division.
23-30. The programs listed in this section are
considered Special Tax Programs. Many of these programs are required to file monthly. Please contact the
Special Tax Programs Unit at (505) 827-0764 with any
questions.
31-32. Answer the questions regarding Natural Resources,
if applicable.
33-35. Answer the questions regarding Oil and Gas, if
applicable.
36.	 If this is not a new business, enter the former owner’s
New Mexico Taxation and Revenue Department New
Mexico Tax Identification Number (NMBTIN) and business name. You may want to complete a form ACD31096 Tax Clearance Request.
37.	 Specify whether you are operating or have operated
any other businesses in New Mexico. If so, enter NMBTIN number and business name.
38.	 Select the primary type(s) of business in which you will
engage. You may select more than one if necessary.

Form Submission
You can apply for and update your Business Registration
online using TAP, https://tap.state.nm.us.
You can also mail or email your application to the Department: Important: Please return completed pages 1, 2, 3,
and 4 of the ACD-31015, Business Tax Registration Application & Update form.
Mail: NM Taxation and Revenue Department
Attn: Compliance Registration Unit
PO Box 8485
Albuquerque, NM 87198
E-mail: [email protected]

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