Gross Receipts Tax Rate Shedule - 2012 Page 2

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GROSS RECEIPTS TAX RATE SCHEDULE
Effective July 1, 2012 through December 31, 2012
Location
Location
Municipality or County
Rate
Municipality or County
Rate
Code
Code
RIO ARRIBA
SIERRA
Chama
17-118
8.1875%
Elephant Butte
21-319
7.5625%
Espanola (Rio Arriba)
17-215
8.1875%
Truth or Consequences
21-124
7.8750%
a
17-943
8.1875%
Truth or Consequences Airport
21-164
6.3125%
Espanola/Ohkay Owingeh Pueblo (1)
a
17-944
8.1875%
Williamsburg
21-220
7.5625%
Espanola/Ohkay Owingeh Pueblo (2)
a
17-903
8.1875%
Remainder of County
21-021
6.3125%
Espanola/Santa Clara Grant (1)
a
SOCORRO
17-904
8.1875%
Espanola/Santa Clara Grant (2)
Jicarilla Apache Nation (1)
17-931
6.5000%
Magdalena
25-221
6.8750%
17-932
Jicarilla Apache Nation (2)
6.5000%
Socorro (city)
25-125
7.0000%
Ohkay Owingeh Pueblo (1)
17-941
6.5000%
Socorro Industrial Park
25-162
5.9375%
17-942
Ohkay Owingeh Pueblo (2)
6.5000%
Remainder of County
25-025
5.9375%
Santa Clara Pueblo (1)
17-901
6.5000%
TAOS*
Santa Clara Pueblo (2)
17-902
6.5000%
El Prado Water and Sanitation District*
20-415
6.8750%
b
Remainder of County
17-017
6.5000%
7.9375%
El Prado Water and Sanitation District
*
20-425
20-419
ROOSEVELT
El Valle de Los Ranchos Water & Sanitation District*
6.8750%
b
Causey
11-408
6.6875%
7.9375%
El Valle de Los Ranchos Water & Sanitation District
20-429
*
Dora
11-310
6.9375%
Picuris Pueblo (1)*
20-917
6.6250%
Elida
11-216
7.5625%
Picuris Pueblo (2)*
20-918
6.6250%
Floyd
11-502
6.6875%
Questa*
20-222
7.6875%
Portales
11-119
7.7500%
Questa Airport*
20-160
6.6250%
Remainder of County
11-011
6.1875%
Red River*
20-317
7.9375%
SANDOVAL
Taos (city)*
20-126
7.6875%
Bernalillo (City)
29-120
7.0625%
Taos Airport*
20-163
6.6250%
Corrales
29-504
7.1875%
Taos Pueblo (1)*
20-913
6.6250%
Cuba
29-311
7.8125%
Taos Pueblo (2)*
20-914
6.6250%
a
Jemez Springs
29-217
6.9375%
20-915
7.6875%
Taos/Taos Pueblo (1)
*
a
Jicarilla Apache Nation (1)
29-931
6.2500%
20-916
7.6875%
Taos/Taos Pueblo (2)
*
Jicarilla Apache Nation (2)
29-932
6.2500%
Taos Ski Valley*
20-414
8.1875%
Laguna Pueblo (1)
29-921
6.2500%
Remainder of County*
20-020
6.6250%
Laguna Pueblo (2)
29-922
6.2500%
TORRANCE
29-971
Pueblo de Cochiti (1)
6.2500%
Encino
22-410
7.0625%
Pueblo de Cochiti (2)
29-972
6.2500%
Estancia
22-503
7.5625%
Rio Rancho (Sandoval)
29-524
7.4375%
Moriarty
22-223
7.4375%
San Ysidro
29-409
6.7500%
Mountainair
22-127
7.6875%
Sandia Pueblo (1)
29-911
6.2500%
Willard
22-314
7.3125%
Sandia Pueblo (2)
29-912
6.2500%
Remainder of County
22-022
6.5000%
Santa Ana Pueblo (1)
29-951
6.2500%
UNION
Santa Ana Pueblo (2)
29-952
6.2500%
Clayton
18-128
7.8750%
Kewa Pueblo (1) - formerly Santo Domingo Pueblo
29-973
6.2500%
Des Moines
18-224
7.5000%
Kewa Pueblo (2) - formerly Santo Domingo Pueblo
29-974
6.2500%
Folsom
18-411
7.5000%
Village at Rio Rancho TIDD
29-525
7.4375%
Grenville
18-315
7.5000%
Remainder of County
29-029
6.2500%
Remainder of County
18-018
6.0625%
SAN JUAN
VALENCIA
Aztec
16-218
7.7500%
Belen
14-129
7.8125%
Bloomfield
16-312
7.6875%
Bosque Farms
14-505
7.6875%
Farmington
16-121
7.1250%
Laguna Pueblo (1)
14-901
6.3750%
Valley Water and Sanitation District
16-321
6.5625%
Laguna Pueblo (2)
14-902
6.3750%
Remainder of County
16-016
6.3125%
Los Lunas
14-316
7.5625%
SAN MIGUEL
Peralta
14-412
7.4375%
Las Vegas
12-122
8.0625%
Remainder of County
14-014
6.3750%
Mosquero (San Miguel)
12-418
7.0625%
Pecos
12-313
7.4375%
Remainder of County
12-012
6.5000%
OTHER TAXES AND REPORTING LOCATIONS
Location
SANTA FE
Code
Edgewood
01-320
7.8750%
Leased Vehicle Gross Receipts Tax - 5.00% . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
44-444
Espanola (Santa Fe)
01-226
8.4375%
Leased Vehicle Surcharge - $2.00/day/vehicle . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
44-455
a
01-903
8.4375%
Governmental Gross Receipts Tax - 5.00%. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
55-055
Espanola/Santa Clara Grant (1)
a
01-904
8.4375%
Out-of-State Business (R&D Services) - 5.125% . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
77-777
Espanola/Santa Clara Grant (2)
Kewa Pueblo (1) - formerly Santo Domingo Pueblo
01-973
6.6250%
Out-of-State Business (All Other) - 5.125% . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
88-888
Kewa Pueblo (2) - formerly Santo Domingo Pueblo
01-974
6.6250%
Uranium Hexafluoride GRT Deduction (7-9-90) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
D0-001
Nambe Pueblo (1)
01-951
6.6250%
Electricity Conversion GRT Deduction (7-9-103.1) . . . . . . . . . . . . . . . . . . . . . .
D0-004
Nambe Pueblo (2)
01-952
6.6250%
Electricity Exchange GRT Deduction (7-9-103.2) . . . . . . . . . . . . . . . . . . . . . .
D0-005
Pojoaque Pueblo (1)
01-961
6.6250%
Pojoaque Pueblo (2)
01-962
6.6250%
01-971
Pueblo de Cochiti (1)
6.6250%
Pueblo de Cochiti (2)
01-972
6.6250%
NOTE KEY
Santa Clara Pueblo (1)
01-901
6.6250%
(1) Sales to tribal entities or members
Santa Clara Pueblo (2)
01-902
6.6250%
(2) Sales to tribal non-members by tribal non-members
a
Santa Fe (city)
01-123
8.1875%
Businesses located on Pueblo land within the city limits.
b
Businesses located within the water district and the city limits.
Santa Fe Indian School/Nineteen Pueblos of NM (1)
01-907
8.1875%
c
01-908
8.1875%
Albuquerque Indian School property owned by the 19 Pueblos of NM.
Santa Fe Indian School/Nineteen Pueblos of NM (2)
01-953
6.6250%
Pueblo of Tesuque (1)
01-954
6.6250%
Pueblo of Tesuque (2)
Remainder of County
01-001
6.6250%
* Indicates rate change due to enactment/expiration of local option taxes
and/or change in the state gross receipts tax rate.
STATE GROSS RECEIPTS TAX RATE = 5.125%
COMPENSATING TAX RATE ON PROPERTY = 5.125%
COMPENSATING TAX RATE ON SERVICES = 5%

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