Form Rpd-41116 - Telecommunications Relay Service Surcharge Return Page 2
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1
2State of New Mexico
RPD-41116
Rev. 07/2010
Taxation and Revenue Department
TELECOMMUNICATIONS RELAY SERVICE SURCHARGE RETURN
INSTRUCTIONS
INSTRUCTIONS FOR COMPLETING THIS FORM: Complete all information requested on the form. Enter your com-
pany's federal employer identification number (FEIN), the CRS identification number (CRS), the name and address of the
telecommunications or mobile telecommunications service provider. Enter the report period (calendar month) in which the
telecommunications relay service surcharge was collected. A report period is from the first day of the month to the last day
of the calendar month. See the line instructions to complete lines 1 through 5. Check the amended box if you are amending
a previously filed return. Upon completion of the form, sign, date and enter your phone number and E-mail address on the
return.
LINE INSTRUCTIONS:
Line 1:
Gross collection for ITS. Enter the gross amount paid by customers whose place of primary use is in New
Mexico for intrastate telephone services provided in New Mexico and intrastate mobile telecommunication
(cellular) services that originate or terminate in the same state (i.e., New Mexico or any other state). Exclude
Receipts not subject to the surcharge as discussed below.
Line 2:
Total surcharge. Multiply line 1 by 0.33% (0.0033) and enter the amount.
Line 3:
Penalty. Add penalty if the entity fails to file timely or to pay the amount on line 2 when due. Calculate the
penalty by multiplying the amount on line 2 by 2%, then by the number of months or partial months for which
the return or payment is late, not to exceed 20% of the surcharge due. Penalty for failure to file or pay on time
may not be less than $5.00.
Line 4:
Interest. Interest accrues daily on the unpaid principal of tax due, and 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.
Line 5:
Total due. Enter the total of lines 2, 3 and 4.
DEFINITIONS:
Intrastate telephone services (ITS) means receipts of telecommunications service providers or mobile telecommunication
(cellular) service providers for intrastate telephone calls.
Intrastate telephone calls are any telephone calls that originate and terminate within New Mexico. In the case of cellular
calls intrastate telephone calls are any that originate and terminate within any single state* and are sold to a customer whose
place of primary use is in New Mexico.
The place of primary use is the street address where the customer's use of the cellular service primarily occurs. The address
must be (a) the residential street address or the primary business street address of the customer, and (b) located within the
licensed service area of the home service provider.
Receipts not subject to the surcharge. Receipts from selling a service to any other telecommunications company or
provider for resale are not subject to the surcharge. Additionally, federal law prohibits the state from imposing a surcharge
on certain receipts from providing intrastate telephone services to an Indian tribe or member thereof on that tribe's territory.
Please consult regulation 3.21.7.8 NMAC to determine whether the surcharge applies to your receipts from tribes or tribal
members, and what records you should retain to demonstrate that the surcharge does not apply. Do not include these re-
ceipts on line 1.
*Effect of Federal Mobile Telecommunications Sourcing Act on intrastate calls: Beginning August 1, 2002, in addition
to collecting the surcharge on cellular services that originate and terminate in New Mexico, cellular service companies should
also assess the surcharge on intrastate cellular services in any state provided the calls originate and terminate in the same
state and are sold to a customer whose place of primary use is in New Mexico.
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