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ACD-31015 New Mexico Taxation and Revenue Department
Rev. 07/01/2021
BUSINESS TAX REGISTRATION
Application and Update Form

NMBTIN: 0 - - 00- Date Issued:

Section I: Complete all applicable fields, see instructions on page 4 and 5
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. Cell, Fax, Or Other Phone Number
( ) ( )
7. Business E-mail Address 7a. Alternate 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 501 (c) 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 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 o Non-wage Withholding Tax
o Wage Withholding Tax o Weight Distance Tax o Workers’ Compensation Fee

o Please send me the Gross Receipts Tax, GRT Filer’s Kit to the mailing address provided on # 9.
Note: Any other form/instructions are available online or by request only, please see instruction 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. 07/01/2021
                          BUSINESS TAX REGISTRATION
                                     Application and Update Form

15. List Owners, Partners, Corporate Officers, Association Members, Shareholders, Managers, Officers, General 
Partners, and Proprietors.(Attach separate sheet(s) if necessary)

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

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

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

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. 07/01/2021
                                               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. 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. 07/01/2021
                                     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
                                                  o No                                             Add Delete
                                                  If yes, provide:                                 o   o     Accommodation, Food 
Business Name:                                    NMBTIN.                                                    Services, and Drinking 
                                                                                                             Places
                                                  Business Name:                                   o   o     Administrative and Sup-
                                                                                                             port Services   
39. Is the business a Government Entity?                           o Yes                      o No o   o     Agriculture, Forestry, 
                                                                                                             Fishing and Hunting
40. Is the business a Government Hospital?                         o Yes                      o No
                                                                                                   o   o     Arts, Entertainment and 
41. Is the business a Non-Profit Hospital?                         o Yes                      o No           Recreation Management
42. Is the business a Retail Food Store?                           o Yes                      o No o   o     Construction
43. Is the business a Health Care Practitioner who will deduct receipts under                      o   o     Educational Services
Section 7-9-93 NMSA 1978?                                              o Yes       oNo
                                                                                                   o   o     Extraction of Natural 
                                                                                                             Resources
If yes, please briefly explain the type of health care services provided.
                                                                                                   o   o     Finance and Insurance

                                                                                                   o   o     Health Care and 
                                                                                                             Social Assistance
Effective date (MM/DD/CCYY):                                                                       o   o     Information
Explain where the payments that will be deducted are coming from:
                                                                                                   o   o     Manufacturing

                                                                                                   o   o     Oil and Gas Extraction 
                                                                                                             and Processing
44. Health Care Quality Surcharge: See instructions
Is this business a health care facility?                                o Yes        o No          o   o     Professional, Scientific 
                                                                                                             and Technical Services
If yes, provide:
New Mexico Department of Health License Number                                                     o   o     Real Estate and Leasing 
                                                                                                             of Real Property
List the following:                                                                                o   o     Rental and Leasing 
                                                                                                             of Tangible Personal 
DBA:                                                                                                         Property
Administrator Name:                                                                                o   o     Retail Trade
Administrator Phone Number:                                                                        o   o     Transportation and 
Administrator Email Address:                                                                                 Warehousing
45. Insurance Premium Tax:                                                                         o   o     Utilities
Is this business licensed through the Office of the Superintendent of                              o   o     Wholesale Trade
Insurance?   o Yes        Noo                                                                      o   o     Other Services
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        Vehicleo
Surplus Lines?                                                                    o Yes       Noo
If yes, provide National Producer Number (NPN)

Check all that apply:  o Agency       Agent      o   Brokero

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ACD-31015 New Mexico Taxation and Revenue Department
Rev. 07/01/2021
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.
Resources, Severance, Special Fuels, Tobacco Products, 2. Please mark the appropriate box indicating if this is a
Telecommunications Relay Service, and Water Producer. new registration or an update to an existing registration.
Registration is required by New Mexico Statute, Section Note: If updating existing registration provide the NMB-
7-1-12 NMSA 1978. Supplemental information and general TIN and Date Issued at the top of page 1 in the space
instructions on reporting will be provided to you. provided.
3. If entity operates under a different name than the busi-
Should you need assistance completing this application, ness name, list the name the business is “doing busi-
please contact the Department: ness as” (DBA).
4. Enter Federal ID Number (FEIN), Social Security Num-
Phone:1-866-285-2996 ber (SSN), or Individual Taxpayer Identification Number
E-mail: Business.Reg@state.nm.us (ITIN).
5. Enter the business telephone number.
Once the completed forms and attachments have been 6. Enter a cell phone contact number for the business.
reviewed and processed a registration certificate will be 7. Enter business e-mail address.
mailed to the address provided. 8. Check the type of ownership for the business you are
registering (choose only one). If the entity type has
New Applications changed, the ID must be closed and a new registration
Please complete the form in full. All attachments must con- must be completed for the new entity type. If non-profit,
tain the business name. Mark questions which do not apply please include letter of determination from the IRS.
with n/a (not applicable). 9. Enter the address at which the business will receive
Provide completed pages 1 through 3 to the: mail from the Department (registration certificate, etc.).
10. Specify the physical location address of the business.
NM Taxation and Revenue Department, (Not a PO Box). If you have multiple locations, please
Attn: Compliance Registration Unit, attach an additional sheet.
PO Box 8485, Albuquerque, NM 87198 . 11. Specify the tax program(s) you wish to change the busi-
ness registration status for 12a and 12b. Each of these
Apply for a Business Tax ID Online tax programs have Forms and Instructions please see
You can apply for a New Mexico Business Tax Identification the instructions for more detailed information.
Number (NMBTIN) online using the Departments website, a) Compensating Tax- is an excise tax imposed on per-
Taxpayer Access Point (TAP) https://tap.state.nm.us. From sons using property or services in New Mexico as de-
the TAP homepage, under Businesses select Apply for a rived in Section 7-9-7 NMSA.
New Mexico Business Tax ID. Follow the steps to complete b) Corporate Income and Franchise Tax- is imposed on
the business registration. every corporation and unitary group of corporations with
income from activities of sources in New Mexico with a
Updating Business Registration Federal filing requirement.
If this is an update to an existing registration, answer ques- c) Gross Receipts Tax- is imposed on persons engaged
tions 1 through 4 and then any additional fields where in business in New Mexico for the privilege of doing
changes are being made. business in New Mexico.
d) Governmental Gross Receipts Tax- is imposed on
Forms and Instructions the receipts of New Mexico state and local government
The Department provides all forms and instructions on the agencies, institutions, instrumentality or political subdi-
Forms & Publications page for all tax programs, https:// vision for the privilege of engaging in certain activities.
www.tax.newmexico.gov/forms-publications/). e) Interstate Telecommunications Gross Receipts Tax-
is imposed on persons engaged in business in New
If you wish to recieve the semi-annual Gross Receipts Tax Mexico for the privilege of doing business of providing
forms and instructions, GRT Filer’s Kit, please check the interstate telecommunication service in New Mexico.
box on 11 of the Business Tax Registration. If you need f) Leased Vehicle Gross Receipts Tax and Surcharge- is
forms mailed to you, please call the Department’s call cen- imposed in addition to gross receipts tax on the receipts
ter at: 1-866-285-2996. of a lessor of automobiles.

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ACD-31015 New Mexico Taxation and Revenue Department
Rev. 07/01/2021
BUSINESS TAX REGISTRATION
Instructions

g) 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.
h) Wage Withholding Tax- is imposed on employers c) Indicate whether or not you will be required to pay
who withhold New Mexico tax from their employees. the Workers’ Compensation fee to New Mexico. Every
i) 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
j) 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. Briefly describe the nature of the type(s) of business in
December. which you will be engaging.
d) Seasonal – indicate month(s) for which you will be 19. The application should be signed by an Owner, Partner,
filing. The month in which the business files must be a Corporate Officer, Association Member, Shareholder, or
period in which the registration is active. Authorized Representative.
e) Temporary – enter close date on # 12b. The month
in which the business files must be a period in which the Section II:
registration is active. Complete this section if you answered question 13 as a
f) Special event – enter close date on # 12b. The month monthly, quarterly, or semi-annual filer.
in which the business files must be a period in which the
registration is active. 20. If applicable, provide your Liquor License Type and
g) Casual- due by the 25th of the following month if rel- Number assigned by the Alcohol and Gaming Division
evant business activity has occurred and the taxpayer 21. If applicable, provide your Secretary of State Business
has an obligation to report it to TRD. Note: Filing stattus ID Number. They may be contacted at www.sos.state.

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ACD-31015 New Mexico Taxation and Revenue Department
Rev. 07/01/2021
BUSINESS TAX REGISTRATION
Instructions

nm.us or by phone at 1-800-477-3632. Form Submission
22. If applicable, provide your Contractor’s License Num- You can apply for and update your Business Registration
ber assigned by the Construction Industries Division. online using TAP, https://tap.state.nm.us.
23-30. The programs listed in this section are
You can also mail or email your application to the Depart-
considered Special Tax Programs. Many of these pro- ment: Important: Please return completed pages 1, 2, and
grams are required to file monthly. Please contact the 3 of the ACD-31015, Business Tax Registration Application
Special Tax Programs Unit at (505) 827-0764 with any & Update form.
questions.
31-32. Answer the questions regarding Natural Resources, Mail: NM Taxation and Revenue Department
if applicable. Attn: Compliance Registration Unit
33-35. Answer the questions regarding Oil and Gas, if PO Box 8485
applicable. Albuquerque, NM 87198
36. If this is not a new business, enter the former owner’s E-mail: Business.Reg@state.nm.us
New Mexico Taxation and Revenue Department New
Mexico Tax Identification Number (NMBTIN) and busi-
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.
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 Pro-
grams Unit at (505) 827-0764.
45. Answer the questions regarding Insurance Premium
Tax, if applicable.

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