Form Rpd-41345 - New Mexico Bingo And Raffle Tax Return - 2011 Page 2
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2STATE OF NEW MEXICO - TAXATION AND REVENUE DEPARTMENT
RPD-41345
Rev. 06/17/2011
New Mexico Bingo and Raffle Tax Return
LINE INSTRUCTIONS: Complete the name and address block and the identification numbers of the qualified organization if
the information is not preprinted. You must enter the federal employer identification number (FEIN) or social security number
(SSN). Enter the New Mexico CRS identification number or leave the space blank if your organization is not required to have
a CRS identification number. Indicate the last day of the calendar quarter in which the taxable event occurred.
1. Net proceeds:
Enter the gross receipts from games of chance held, operated or conducted during the quarter.
2. Tax due:
Calculate at 0.5% of line 1.
3. Penalty:
2% of line 2 per month or partial month late up to 20% of tax due or $5.00, whichever is greater.
4. Interest:
Line 2 multiplied by the daily interest rate times the number of days the report is late. Interest
rates can change on a quarterly basis. The effective annual and daily interest rates are posted
on the Department's web page at
or can be obtained by contacting
the Department.
5. Total due:
Enter the total of lines 2, 3 and 4.
6. Total paid:
Enter the total amount of remittance included with this return.
If amending a previously filed return, mark the box in the lower right-hand corner.
Upon completion of the form, sign, date and enter your phone number and E-mail address on return.
IMPORTANT DEFINITIONS
"Gross receipts" means proceeds received by a bingo licensee from the sale of bingo cards, raffle tickets or pull-tab tickets;
the sale of rights in any manner connected with participation in a game of chance or the right to participate in a game of
chance, including any admission fee or charge; the sale of playing materials; and all other miscellaneous receipts.
"Qualified organization" means a bona fide chartered branch, lodge or chapter of a national or state organization or any
bona fide religious, charitable, environmental, fraternal, educational or veterans' organization operating without profit to its
members that has been in existence in New Mexico continuously for two years immediately prior to conducting a raffle or
making of an application for a license under the New Mexico Bingo and Raffle Act and that has had a membership engaged
in carrying out the objects of the corporation or organization. A voluntary firemen's organization is a qualified organization
and a labor organization is a qualified organization for the purposes of the New Mexico Bingo and Raffle Act if they use the
proceeds from a game of chance solely for scholarship or charitable purposes. NOTE: Qualified organizations are required
to be licensed by the Gaming Control Board.
Effective June 17, 2011, the definitions of "educational organization" and "fraternal organization", in the Bingo and Raffle
Act, are amended to include recognized student organizations in the Bingo and Raffle Act.
"Game of chance" means that specific kind of game of chance commonly known as bingo, that specific kind of game of
chance commonly known as a raffle or that specific game of chance commonly known as pull-tab.
The New Mexico Bingo and Raffle Act does not apply to:
A.
a drawing or a prize at a fair or fiesta held in New Mexico under the sponsorship or authority of the state or any of
its political subdivisions, or for the benefit of a religious organization situated in this state or for charitable purposes when all
the proceeds of the sale or drawing shall be expended within New Mexico for the benefit of that political subdivision, religious
organization or charitable purpose, or
B.
bingo or raffle held by a qualified organization defined above that holds no more than one bingo occasion or one
raffle in any three consecutive calendar months and not exceeding four occasions in one calendar year.
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