New Mexico Credit support agreement
Description
How to fill out Credit Support Agreement?
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FAQ
Who are marketplace providers? Marketplace providers are individuals or businesses that facilitate the sale, lease, or license of tangible personal property, or services or licenses for use of real property, on behalf of marketplace sellers, or on their own behalf. (Section 7-9-3(J) NMSA 1978).
New Mexico withholding taxpayers may file Form RPD- 41072, Annual Summary of Withholding Tax.
Eligibility Requirements: All New Mexico taxpayers who qualify for the federal credit are automatically eligible. Tax filers who use Individual Taxpayer Identification Numbers (ITINs) and workers 18-24 years old are also eligible for the state credit.
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.
New Mexico has a 5.0 percent state sales tax rate, a max local sales tax rate of 3.813 percent, and an average combined state and local sales tax rate of 7.72 percent. New Mexico's tax system ranks 22nd overall on our 2023 State Business Tax Climate Index.
New Mexico requires anyone engaged in business in New Mexico to register with the Taxation and Revenue Department. During registration, each business will be provided with a State Tax ID number, also known as a Combined Reporting System (CRS) ID Number.