RPD-41305            State of New Mexico  - Taxation and Revenue Department
Int. 07/2005
                     DECLARATION OF SERVICES PURCHASED FOR RESALE
                     TO BE COMPLETED BY PURCHASER AND RETAINED BY SELLER
WHO MUST USE THIS FORM: A credit against gross receipts tax or governmental gross receipts tax due from selling a service
for resale is available when the buyer resells the service in the ordinary course of business; the resale is not subject to the gross
receipts tax or the governmental gross receipts tax, and the buyer of the service declares to the seller that the next transaction
qualifies the current sale as eligible for the services for resale tax credit. For the seller to claim the credit, the seller must retain
this declaration completed and signed by the buyer. This credit applies to receipts beginning after June 2005.

This credit does not apply to receipts from selling a service to a governmental entity or to a person who is a prime contractor
operating a facility in New Mexico designated as a national laboratory by an act of congress. The service must be resold and
may not be consumed in the ordinary course of business. Review Form RPD-41300, Services For Resale Tax Credit, for further
details regarding what qualifies and how to claim the credit.

Note: The services for resale tax credit may not be taken when receipts from sales of services for resale are subject to gross
receipts tax or governmental gross receipts tax. Those sales remain deductible under Sections 7-9-48, NMSA 1978 and are
reported as deductions on the CRS-1 return in Column E. The buyer must execute a Type 5 NTTC to the seller to be eligible for
the deductions. Note: A seller who takes the services for resale tax credit is not precluded from executing a Type 5 NTTC for the
purchase of that service provided the conditions of Section 7-9-48 NMSA 1978 are met.
 Name of business buying the services for resale              New Mexico CRS Identification No.

 Buyer’s address                                              Buyer’s contact name and phone number

General description of services to be purchased from the seller: ____________________________________________

______________________________________________________________________________________________________

______________________________________________________________________________________________________

Name and address of seller: ____________________________________________________________________________

______________________________________________________________________________________________________

______________________________________________________________________________________________________

Declaration of buyer:

I certify that (You must mark both boxes and complete the required question, or the sale does not qualify for the credit.):

1. the services being purchased are resold in the ordinary course of business, and

2. the resale is not subject to the gross receipts tax or the governmental gross receipts tax because ______________

_________________________________________________________________________________________________

_________________________________________________________________________________________________

_________________________________________________________________________________________________

Under penalty of perjury I declare that I have examined this claim, and to the best of my knowledge and belief, it is true,
correct and complete.

Signature of buyer                               Title                                                       Date