RPD-41300                State of New Mexico  - Taxation and Revenue Department
Rev. 10/23/2014
                                SERVICES FOR RESALE TAX CREDIT
WHO MUST FILE THIS FORM: Use this form to calculate the credit against gross receipts tax or governmental gross receipts 
tax for receipts from sales of services that are resold and not consumed and the resale is not subject to either tax. This credit 
applies to receipts beginning after June 2005. Receipts from sales of sevices for resale when the receipts from the resale are 
subject to gross receipts tax or governmental gross receipts tax remain deductible under Section 7-9-48 NMSA 1978, and 
are reported as deductions on the CRS-1 return in Column E. *See What Services Qualify in the instructions to this form.

Compute the credit amount on the worksheet below and attach to the New Mexico CRS-1 Long Form. Submit the CRS-1 Long 
Form, this form and any payment on or before the due date of the return. Mail to New Mexico Taxation and Revenue Depart-
ment, P.O. Box 25128, Santa Fe, New Mexico 87504-25128. For assistance, call (505) 476-3683, or your local district office.

 Name of business                                                                           New Mexico CRS Identification Number 

 Enter tax period as shown on the CRS-1 return                    Name and phone number of contact
                         through
MM/DD/YY                                       MM/DD/YY
                                                                                                   5. If located within a        6. If located within the 
1. Municipality / County 2. Location           3. Gross Receipts           4. Multiply Column 3 by municipality,                 remainder of a county,
          Name            Code                    (Excluding Tax) 10%                              multiply Column 4 by           multiply Column 4 by
                                                                                                   0.03775                            0.05

                                Line A         Sum of Sale of Service for Resale Tax Credit        
                                               attributable to the county or city location.

                                Line B         Total Sale of Service for Resale Tax Credit

I declare that I have examined this return including any accompanying schedules and statements, and to the best 
of my knowledge and belief, it is true, correct and complete.

Signature of taxpayer or agent                         Title                                                                     Date 

RPD-41300              State of New Mexico  - Taxation      and Revenue Department
Rev. 10/23/2014
                                  SERVICES FOR RESALE TAX CREDIT
                                                    INSTRUCTIONS
WHAT SERVICES QUALIFY
A seller may claim a services for resale tax credit only if:
• 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 delivers to the seller Form RPD-41305, Declaration of Services Purchased For Resale, completed and 
   signed by the buyer.

A seller may not claim the credit for services to a governmental entity or to a person who is a prime contractor that oper-
ates a facility in New Mexico designated as a national laboratory by an act of congress. 

NOTE: The service must be resold and may not be consumed in the ordinary course of business. 

HOW TO COMPLETE THIS FORM
Complete all information requested in the business name block. The reported tax period must match the tax period shown 
on the CRS-1 return for which you are reporting the eligible sales.  

Columns 1 and 2: Complete Columns 1 and 2 using the CRS-1 Instructions for Columns A Through H. The Gross Receipts 
Tax Rate Schedule has the listing of counties, municipalities and location codes for each. 

Column 3: Enter only that portion of gross receipts from Column D of your CRS-1 report for the current report which is 
attributable to the receipts of sales of services for resale as described. Do not include receipts from other sales. Exclude 
from gross receipts reported in Column 3 any gross receipts tax, governmental gross receipts tax and leased vehicle gross 
receipts tax.  

Column 4: Multiply the amount reported in Column 3 by 10%.

Complete either Column 5 or Column 6. Complete Column 5 if the reported business location is within a municipality. Com-
plete Column 6 if the reported business location is a county business located outside a municipality.   

Column 5: If the business is located within a municipality, multiply Column 4 by 0.03775 (3.775%). 

Column 6: If the business is located within the remainder of a county, multiply Column 4 by 0.05 (5%).

Line A
Column 5: Enter the sum of Column 5, services for resale tax credit attributable to municipal business locations.
Column 6: Enter the sum of Column 6, services for resale tax credit attributable to county business locations.

Line B
Enter the sum of Line A, Columns 5 and 6.

HOW TO CLAIM THIS CREDIT
To claim a services for resale tax credit, you must file the full-page version of the New Mexico Form CRS-1. Complete the 
CRS-1 Long Form and supplemental forms, if any, according to the instructions. Do not reduce the tax liability on the CRS-1 
Long Form to reflect the services for resale tax credit claimed. Instead, underpay the tax liability shown on the return by the 
amount of services for resale tax credit claimed. Do not enter a negative number. You may take this credit only if there is tax 
due for the current report period. See the example below.
Example: Company X sells a qualifying service for resale and obtains Form RPD-41305, Declaration of Services Purchased 
for Resale, from the buyer. X’s CRS-1 Long Form indicates that the total gross receipts tax due from the sale is $1,000 and 
is reported on lines 1, 4 and 7. The business is located in Santa Fe county, outside the boundries of a municipality. The ser-
vices for resale tax credit computes to $5, and the taxpayer is taking the credit against those sales. The taxpayer submits a 
CRS-1 Long Form indicating that $1,000 is due. The taxpayer attaches Form RPD-41300, Services for Resale Tax Credit, 
indicating a $5 tax credit is claimed and includes a payment for the difference of $95.
IMPORTANT: You must retain in your records the Form RPD-41305, Declaration of Services Purchased for Resale, signed 
by the buyer as documentation acceptable on audit for this credit.