Employer contracts with an independent contractor to provide appliance refinishing services as needed and as agreed to in the contract. Please note that this Agreement is intended for general use. Your state law may require that additional or different provisions be included for agreements between a homeowner and a contractor for work on the home. In this instance, please consult your local law, local government or legal counsel.
New Mexico Appliance Refinish Services Contract - Self-Employed
State:
Multi-State
Control #:
US-INDC-165
Format:
Word;
Rich Text
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Receipts subject to one of the following taxes are exempt from governmental gross receipts tax: gross receipts tax; compensating tax; motor vehicle excise tax; gasoline tax; special fuel supplier's tax; the oil and gas emergency school, severance, conservation and ad valorem taxes; resources tax; processors tax;
New Mexico does not have a sales tax. It has a gross receipts tax instead. This tax is imposed on persons engaged in business in New Mexico. In almost every case, the person engaged in business passes the tax to the consumer either separately stated or as part of the selling price.
The tax is imposed on the gross receipts of businesses or people who sell property, perform services, lease or license property or license a franchise in New Mexico. The same goes for those who sell research and development services performed outside New Mexico when the resulting product is initially used here.
Construction services exempt from tax. Bureau of Revenue, 1979-NMCA-005, 93 N.M. 252, 599 P.
Unlike many other states, sales and performances of most services are taxable in New Mexico.
Traditional Goods or ServicesPrescription medicine, groceries, and gasoline are all tax-exempt. New Mexico is unique in the fact that the state requires gross receipts tax to be paid on all services.
New Mexico does not have a sales tax. It has a gross receipts tax instead. This tax is imposed on persons engaged in business in New Mexico.
Unlike many other states, sales and performances of most services are taxable in New Mexico.
Traditional Goods or ServicesPrescription medicine, groceries, and gasoline are all tax-exempt. New Mexico is unique in the fact that the state requires gross receipts tax to be paid on all services.
In New Mexico, pay received by independent contractors is subject to gross receipts tax unless a statutory exemption or deduction applies to a transaction.