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ACD-31015 New Mexico Taxation and Revenue Department
Rev. 03/22/2022
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 oRegistration Update
3. DBA 4. FEIN, SSN, or ITIN

5. Telephone Number- Business 6. For updates, summarize the changes being requested:
( ) ______________________________________________
______________________________________________
7. Business E-mail Address ______________________________________________
______________________________________________
8. Type Of Ownership: (check one)
o Corporation o Estate o General Partnership o Government o Indian Tribe
o Individual o Limited Partnership o Limited Liability Company (LLC)
o Non-Profit Organization Exempt: o501(c)(3) or o 501(c)(4) o S Corporation o Trust

9. Mailing Address 10. Physical Address
City City
State Zip Code State Zip Code
County County
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 * oCasual
*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 in New Mexico? o Yes o No
b. Is the business a construction contractor? o Yes o No
c. Will the business be required to obtain Workers’ Compensation Insurance within 12 months? o Yes o No
Effective Start Date (MM/DD/CCYY):

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ACD-31015                 New Mexico Taxation and Revenue Department
Rev. 03/22/2022
                          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

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ACD-31015                                      New Mexico Taxation and Revenue Department
Rev. 03/22/2022
                                               BUSINESS TAX REGISTRATION
                                                         Application and Update Form

16. Method of accounting                            17. Please check all that apply:                                                                       Yes     No
                                                         a. Does the business have a physical presence in New Mexico?         o                                       o
         oCash
                                                         b. Is the business a marketplace provider?                                                                 o o
         oAccrual                                        c. Is the business a marketplace seller?                                                  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       Delete      o                                    Changeo
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                      21. Secretary of State Business ID                           22. Contractor’s License Number
                                                         Number

    o Add      o Delete       Changeo                    o Add      o Delete       Changeo                         o Add      o Delete       Changeo

Special Tax Programs:                                                                                                                                 Yes      No
23. Will business sell Gasoline? Note: Bond may be required.                                                                  23. o       o
    If yes, is business:         o Distributor                     o Indian Tribal            Racko        Operator
                                           o Retailer                          Wholesalero
24. Will business sell Special Fuels?          Note: Bond may be required.                                                                   24.        o          o
    If yes, is business:                   o Supplier                          o Wholesaler         o Rack Operator
                                           Retailero
25. Will business sell Cigarettes?                                                                                                                   25.  o       o
    If yes, is business:       o Distributor                     o Manufacturer                          o Retailer
                                             o Wholesaler
26. Will business sell Tobacco Products?                                                                                                         26.  o       o
    If yes, is business:                   o Distributor                     o Manufacturer              o Retailer
                                           Wholesalero
27. Will business be a Water Producer?                                                                                                            27.          o o
    If yes, Type of Water System: 
28. Will business be involved in Gaming Activities?                                                                                    28.        o                o
    If yes, is business:       o Bingo and Raffle           o Distributor                               Gamingo  Operator
                                         o Manufacturer
29. Will business sell Liquor?                                                                                                                        29.        o o
    If yes, if business:         o Direct Shipper                              Manufacturer         o   Retailero
                                          Wholesaler  o
30. Will business sell Prepaid Wireless Communication, Landline, or Wireless Services?                                                          30.     o       o
    If yes, E-911 registration is required.
Natural Resources:
31. Will business engage in Severing Natural Resources?                                                                                       31.       o        o
32. Will business engage in Processing Natural Resources?                                                                                     32.        o       o
Oil and Gas:
33. Will business be a Natural Gas Processor?                                                                                          33.       o               o
34. Will business be an Oil and Gas Taxes Filer?                                                                                      34.       o                o
35. Will business be a Master Operator (Equipment tax)?                                                                                          35.       o     o

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ACD-31015                            New Mexico Taxation and Revenue Department
Rev. 03/22/2022
                                     BUSINESS TAX REGISTRATION
                                                   Application and Update Form

36. If applicable, provide former     37. Are you operating any other                              38. Primary type of business in NM
owner’s:                                          business(es) in New Mexico?                          (Check all that apply)
NMBTIN:                                           o Yes                                            Add Delete
                                                  o No                                              o  o        Accommodation, Food Ser-
                                                  If yes, provide:                                              vices, and Drinking Places
Business Name:                                    NMBTIN.                                                       Administrative and Support 
                                                                                                    o  o
                                                                                                                Services   
                                                  Business Name:
                                                                                                    o  o        Agriculture, Forestry, 
                                                                                                                Fishing and Hunting
39. Is the business a Government Entity?                           o Yes                      o No  o  o        Arts, Entertainment and 
                                                                                                                Recreation Management
40. Is the business a Government Hospital?                         o Yes                      o No
                                                                                                    o  o        Construction
41. Is the business a Non-Profit Hospital?                         o Yes                      o No
                                                                                                    o  o        Educational Services
42. Is the business a Retail Food Store?                           o Yes                      o No
                                                                                                    o  o        Extraction of Natural 
43. Is the business a Health Care Practitioner who will deduct receipts under                                   Resources
Section 7-9-93 NMSA 1978?                                              o Yes       o No             o  o        Finance and Insurance
If yes, please briefly explain the type of health care services provided.                           o  o        Health Care and 
                                                                                                                Social Assistance
                                                                                                    o  o        Information
                                                                                                    o  o        Manufacturing
Effective date (MM/DD/CCYY):                                                                        o  o        Oil and Gas Extraction and 
Explain where the payments that will be deducted are coming from:                                               Processing
                                                                                                    o  o        Professional, Scientific and 
                                                                                                                Technical Services
44. Health Care Quality Surcharge: See instructions                                                 o  o        Real Estate and Leasing of 
                                                                                                                Real Property
Is this business a health care facility?                                o Yes        o No
If yes, provide:                                                                                    o  o        Rental and Leasing of Tan-
                                                                                                                gible Personal Property
New Mexico Department of Health License Number                                                                  Retail Trade
                                                                                                    o  o
List the following:                                                                                 o  o        Transportation and Ware-
                                                                                                                housing
DBA:                                                                                                o  o        Utilities
Administrator Name: 
                                                                                                    o  o        Wholesale Trade
Administrator Phone Number: 
                                                                                                    o  o        Other Services
Administrator Email Address: 
45. Insurance Premium Tax:                                                                         46. Cannabis Excise Tax:
Is this business licensed through the Office of the Superintendent of                              Is this business licensed through 
Insurance?   o Yes        Noo                                                                      the Cannabis Control Division of the 
If yes, provide:                                                                                   Regulation & Licensing Department?
National Association of Insurance Commissions (NAIC) Number:                                         o Yes       oNo
                                                                                                   If yes, check all licenses that apply:
Check all that apply:                                                                              oCannabis retailer 
                                                                                                   o
          o Bail Bonds             o Casualty      o Risk Retention Group (RRG)                     Integrated Cannabis Microbusiness
                                                                                                   o
          o Life and Health      o Property        Vehicleo                                         Vertically Integrated Cannabis 
                                                                                                   Provide at least one license ID:
Surplus Lines?                                                                    o Yes       Noo
                                                                                                    _________________________
If yes, provide National Producer Number (NPN)                                                     Issuance date: _________________ 
                                                                                                   Expiration date: ________________
Check all that apply:  o Agency       Agent      o   Brokero                                       Attachment required: see instructions.

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ACD-31015 New Mexico Taxation and Revenue Department
Rev. 03/22/2022
BUSINESS TAX REGISTRATION
Instructions

Who is required to submit ACD-31015 Line Instructions
This Business Tax Registration Application & Update Form
is for the following tax programs: Cigarette, Compensating, Section I
E911 Service, Gaming Taxes, Gasoline, Gross Receipts, 1. Enter business name of the entity. If business name
Special Fuels, Tobacco Products, Withholding, Workers is an individual’s name, enter first name, middle initial,
Compensation Fee, Master of Operations, Natural Gas, and last name. If you are updating the legal name, pro-
Resources, Severance, Special Fuels, Tobacco Products, vide a letter from the IRS showing the correct name and
Telecommunications Relay Service, and Water Producer. Federal ID number, or a copy of the individual’s social
Registration is required by New Mexico Statute, Section security card if a sole proprietor.
7-1-12 NMSA 1978. Supplemental information and general 2. Please mark the appropriate box indicating if this is a
instructions on reporting will be provided to you. new registration or an update to an existing registration.
Note: If updating existing registration provide the NMB-
Should you need assistance completing this application, TIN and Date Issued at the top of page 1 in the space
please contact the Department: provided.
3. If entity operates under a different name than the busi-
Phone:1-866-285-2996 ness name, list the name the business is “doing busi-
ness as” (DBA).
Once the completed forms and attachments have been 4. Enter Federal ID Number (FEIN), Social Security Num-
reviewed and processed a registration certificate will be ber (SSN), or Individual Taxpayer Identification Number
mailed to the address provided. (ITIN).
5. Enter the business telephone number.
New Applications 6. Enter a summary of the changes being requested on
Please complete the form in full. All attachments must con- the form.
tain the business name. Mark questions which do not apply 7. Enter business e-mail address.
with n/a (not applicable). 8. Check the type of ownership for the business you are
Provide completed pages 1 through 3 to the: registering (choose only one). If non-profit, please indi-
cate if you are a 501(c)(3) or (c)(4) and include letter of
NM Taxation and Revenue Department determination from the IRS.
Attn: Compliance Registration Unit 9. Enter the address at which the business will receive
PO Box 8485 mail from the Department (registration certificate, etc.).
Albuquerque, NM 87198-8485 10. Specify the physical location address of the business.
(Not a PO Box). If you have multiple locations, please
Apply for a Business Tax ID Online attach an additional sheet.
You can apply for a New Mexico Business Tax Identification 11. Specify the tax program(s) you wish to change the busi-
Number (NMBTIN) online using the Departments website, ness registration status for 12a and 12b. Each of these
Taxpayer Access Point (TAP) https://tap.state.nm.us. From tax programs have Forms and Instructions please see
the TAP homepage, under Businesses select Apply for a the instructions for more detailed information.
New Mexico Business Tax ID. Follow the steps to complete a) Cannabis Excise Tax- is an excise tax imposed on
the business registration. persons selling adult-use cannabis at retail.
b) Compensating Tax- is an excise tax imposed on per-
Updating Business Registration sons using property or services in New Mexico as de-
If this is an update to an existing registration, answer ques- rived in Section 7-9-7 NMSA.
tions 1 through 4 and then any additional fields where c) Corporate Income and Franchise Tax- is imposed on
changes are being made. every corporation and unitary group of corporations with
income from activities of sources in New Mexico with a
Forms and Instructions Federal filing requirement.
The Department provides all forms and instructions on the d) Gross Receipts Tax- is imposed on persons engaged
Forms & Publications page for all tax programs, https:// in business in New Mexico for the privilege of doing
www.tax.newmexico.gov/forms-publications/). business in New Mexico.
e) Governmental Gross Receipts Tax- is imposed on
If you wish to receive the semi-annual Gross Receipts Tax the receipts of New Mexico state and local government
forms and instructions, GRT Filer’s Kit, please check the agencies, institutions, instrumentality or political subdi-
box on 11 of the Business Tax Registration. If you need vision for the privilege of engaging in certain activities.
forms mailed to you, please call the Department’s call cen- f) Interstate Telecommunications Gross Receipts Tax-
ter at: 1-866-285-2996. is imposed on persons engaged in business in New

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ACD-31015 New Mexico Taxation and Revenue Department
Rev. 03/22/2022
BUSINESS TAX REGISTRATION
Instructions

Mexico for the privilege of doing business of providing in which the business files must be a period in which the
interstate telecommunication service in New Mexico. registration is active.
g) Leased Vehicle Gross Receipts Tax and Surcharge- g) Casual- due by the 25th of the following month if rel-
is imposed in addition to gross receipts tax on the re- evant business activity has occurred and the taxpayer
ceipts of a lessor of automobiles. has an obligation to report it to TRD. Note: Filing status
h) Non-wage Withholding Tax- is imposed on individu- is for non-profits and Compensating Tax only.
als who withhold New Mexico withholding tax from pay- 14. a) Indicate whether or not you will have 3 or more em-
ments for pension and annuities, gambling winnings, or ployees in New Mexico.
some other purpose that does not include wages paid b) Indicate whether the business is a construction con-
to employees. tractor.
i) Wage Withholding Tax- is imposed on employers who c) Indicate whether or not you will be required to pay
withhold New Mexico tax from their employees. the Workers’ Compensation fee to New Mexico. Every
j) Weight Distance Tax- is imposed on registrants, own- employer who is covered by the Workers’ Compensa-
ers, and operators of most motor vehicles having a de- tion Act, whether by requirement or election must file
clared gross weight or gross vehicle weight over 26,000 and pay the assessment fee and file form RPD-41054
pounds and using highways in New Mexico. Workers’ Compensation Fee Form (WC-1). For more
k) Workers’ Compensation Fee- is imposed on every information contact the Workers’ Compensation Ad-
employer who is covered by the Workers’ Compensa- ministration at (505) 841-6000 or https://workerscomp.
tion Act, whether by requirement or election. nm.gov.
12. a) Enter the date you initially derived receipts from per- 15. Required: Enter the Social Security Number (SSN) or
forming services, selling property in New Mexico or Individual Tax Identification Number (ITIN) for individu-
leasing property employed in New Mexico; or the date als; Name and Title, Address, Phone #, and E-mail ad-
you anticipate deriving such receipts; or the period in dress for all Owners, Partners, Corporate Officers, As-
which the taxable event occurs. Enter month, day and sociation Members, Shareholders, Managers, Officers,
year. General Partners, and Proprietors. This information is
b) Enter the date business will close if you check TEM- required. Attached additional pages if necessary.
PORARY or SPECIAL EVENT on filing status in box 13. 16. Check the method of accounting used by the business.
If closing a business, request a Letter of Good Standing a) Cash - report all cash and other consideration re-
or a Certificate of No Tax Due. ceived but exclude any sales on account (charge sales)
13. Filing status: Please select the appropriate filing sta- until payment is received.
tus for reporting, submitting and paying the business’s b) Accrual - report all sales transactions, including cash
combined gross receipts, compensating and withhold- sales and sales on account (charge sales) but exclude
ing taxes. cash received on payment of accounts receivable.
a) Monthly - due by the 25th of the following month 17. a) Indicate if the business has physical presence in
if combined taxes due average more than $200 per New Mexico.
month, or if you wish to file monthly regardless of the b) Indicate if the business is a marketplace provider,
amount due. meaning a person who facilitates the sale, lease or
b) Quarterly – due by the 25th of the month following the license of tangible personal property or services or li-
end of the quarter if combined taxes due for the quarter cense for use of real property on a marketplace seller’s
are less than $600 or an average of less than $200 per behalf, or on the marketplace provider’s own behalf by
month in the quarter. Quarters are January - March; listing or advertising the sale, or collecting payment from
April - June; July - September; October - December. the customer and transmitting payment to the seller.
c) Semiannually – due by the 25th of the month follow- c) Indicate if the business is a marketplace seller, mean-
ing the end of the 6-month period if combined taxes ing a person who sells, leases or licenses tangible per-
due are less than $1,200 for the semiannual period or sonal property or services or licenses the use of real
an average less than $200 per month for the 6-month property through a marketplace provider.
period. Semiannual periods are January - June; July – 18. Provide the business NAICS code. NAICS codes can
December. be found on your federal return or at www.naics.com.
d) Seasonal – indicate month(s) for which you will be You may list as many as needed with a minimum of
filing. The month in which the business files must be a one code. Be sure to indicate if you are adding, deleting
period in which the registration is active. or changing the code by selecting the appropriate box.
e) Temporary – enter close date on # 12b. The month Also briefly describe the nature of the type(s) of busi-
in which the business files must be a period in which the ness in which you will be engaging.
registration is active. 19. The application should be signed by an Owner, Partner,
f) Special event – enter close date on # 12b. The month Corporate Officer, Association Member, Shareholder, or

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ACD-31015 New Mexico Taxation and Revenue Department
Rev. 03/22/2022
BUSINESS TAX REGISTRATION
Instructions

Authorized Representative. 39-42. Please indicate if the business is one of these
specific types, which use special reporting codes.
Section II: 43. Answer the questions regarding activities as health
Complete this section if you answered question 13 as a care practitioner, if applicable.
monthly, quarterly, or semi-annual filer. 44. If you are unsure if you are subject to the Healthcare
Quality Surcharge please contact our Special Tax Pro-
20. If applicable, provide your Liquor License Type and grams Unit at (505) 827-0764.
Number assigned by the Alcohol and Gaming Division 45. Answer the questions regarding Insurance Premium
21. If applicable, provide your Secretary of State Business Tax, if applicable.
ID Number. They may be contacted at www.sos.state. 46. Answer the questions regarding the Cannabis Excise
nm.us or by phone at 1-800-477-3632. Tax, if applicable If you complete this section, your
license must be attached.
22. If applicable, provide your Contractor’s License Num-
ber assigned by the Construction Industries Division. Form Submission
23-30. The programs listed in this section are You can apply for and update your Business Registration
considered Special Tax Programs. Many of these pro- online using TAP, https://tap.state.nm.us.
grams are required to file monthly. Please contact the
Special Tax Programs Unit at (505) 827-0764 with any You can also mail or email your application to the Depart-
ment: Important: Please return completed pages 1, 2, 3,
questions. and 4 of the ACD-31015, Business Tax Registration Appli-
31-32. Answer the questions regarding Natural Resources, cation & Update form.
if applicable.
33-35. Answer the questions regarding Oil and Gas, if Mail: NM Taxation and Revenue Department
applicable. Attn: Compliance Registration Unit
36. If this is not a new business, enter the former owner’s PO Box 8485
New Mexico Taxation and Revenue Department New Albuquerque, NM 87198
Mexico Tax Identification Number (NMBTIN) and busi-
E-mail: Business.Reg@state.nm.us
ness name. You may want to complete a form ACD-
31096 Tax Clearance Request.
37. Specify whether you are operating or have operated
any other businesses in New Mexico. If so, enter NMB-
TIN 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.

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