Employer hires a courthouse researcher as an independent contractor to perform courthouse research functions as specified in the contract.
New Mexico Courthouse Researcher Services Contract - Self-Employed
State:
Multi-State
Control #:
US-INDC-196
Format:
Word;
Rich Text
Instant download
Description
How to fill out Courthouse Researcher Services Contract - Self-Employed?
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FAQ
Payments are considered wages even if the employee is a casual worker, a day or contract laborer, part-time or temporary worker, or paid by the day, hour, or any other method or measurement.
In New Mexico, pay received by independent contractors is subject to gross receipts tax unless a statutory exemption or deduction applies to a transaction. Employee wages are exempt from gross receipts tax.
These tax-exempt goods include gasoline, groceries, durable medical equipment, prescription medications, and certain medical services. Additionally, there are certain customers that are exempt from the gross receipts tax, such as nonprofits, government agencies, and merchants buying goods for resale.
In New Mexico, professional services (legal, architectural, etc) are subject to sales tax unless specifically exempted.
The Court's Self Help Center is located on the ground floor of the Courthouse, inside the Court Clerk's Office. The Center's phone number is 505-455-8250 or 505-455-8166. The email address is sfedselfhelp@nmcourts.gov.
Essentially, this means that the employment tax for self-employed individuals is double what it would be for regular employees. In Albuquerque, New Mexico, self-employed business owners pay a self-employment tax rate of 15.3%. This is, of course, separate from, and additional to, whatever they pay in income tax.
