Form Crs-1 - Reporting Gross Receipts, Withholding And Compensating Taxes - 2013 Page 3

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GROSS RECEIPTS TAX RATE SCHEDULE
Effective January 1, 2013 through June 30, 2013
Location
Location
Municipality or County
Rate
Municipality or County
Rate
Code
Code
BERNALILLO
GRANT
Albuquerque
02-100
7.0000%
Bayard
08-206
7.2500%
c
02-905
7.0000%
Hurley
08-404
7.2500%
AIS Property/Nineteen Pueblos of NM (1)
c
02-906
7.0000%
Santa Clara
08-305
7.2500%
AIS Property/Nineteen Pueblos of NM (2)
Laguna Pueblo (1)
02-951
6.0625%
Silver City
08-107
7.3750%
Laguna Pueblo (2)
02-952
6.0625%
Remainder of County
08-008
6.1875%
Los Ranchos de Albuquerque
02-200
7.0625%
GUADALUPE
02-606
Mesa Del Sol TID District 1
7.0000%
Santa Rosa
24-108
8.0000%
Rio Rancho (Bernalillo)
02-647
7.6250%
Vaughn
24-207
7.5000%
Sandia Pueblo (1)
02-901
6.0625%
Remainder of County
24-024
6.4375%
Sandia Pueblo (2)
02-902
6.0625%
HARDING
State Fairgrounds
02-555
6.0625%
Mosquero (Harding)
31-208
6.5625%
Upper Petroglyphs TID District 1
02-607
6.0625%
Roy
31-109
6.9375%
Upper Petroglyphs TID District 2
02-608
6.0625%
Remainder of County
31-031
5.7500%
Upper Petroglyphs TID District 3
02-609
6.0625%
HIDALGO
Upper Petroglyphs TID District 4
02-610
6.0625%
Lordsburg
23-110
7.2500%
Upper Petroglyphs TID District 5
02-611
6.0625%
Virden
23-209
6.4375%
Upper Petroglyphs TID District 6
02-612
6.0625%
Remainder of County
23-023
5.8125%
Upper Petroglyphs TID District 7
02-613
6.0625%
LEA
Upper Petroglyphs TID District 8
02-614
6.0625%
Eunice
06-210
6.8125%
Upper Petroglyphs TID District 9
02-615
6.0625%
Hobbs
06-111
6.8125%
Village of Tijeras
02-318
7.4375%
Jal
06-306
7.0625%
Winrock Town Center TID District 1
02-035
7.0000%
Lovington
06-405
6.8750%
Winrock Town Center TID District 2
02-036
7.0000%
Lovington Industrial Park
06-158
5.5000%
Remainder of County
02-002
6.0625%
Tatum
06-500
6.8125%
CATRON
Remainder of County
06-006
5.5000%
Reserve
28-130
6.9375%
LINCOLN
Remainder of County
28-028
5.6250%
Capitan
26-211
7.0000%
CHAVES
Carrizozo
26-307
7.1875%
Dexter
04-201
6.9375%
Corona
26-406
7.1250%
Hagerman
04-300
7.1250%
Ruidoso
26-112
8.6250%
Lake Arthur
04-400
6.4375%
Ruidoso Downs
26-501
7.6250%
Roswell
04-101
7.1250%
Remainder of County
26-026
5.6875%
Remainder of County
04-004
6.0625%
LOS ALAMOS
CIBOLA
City and County
32-032
7.3125%
Grants
33-227
8.0000%
LUNA
Milan
33-131
7.6250%
Columbus
19-212
7.5625%
Laguna Pueblo (1)
33-901
6.6875%
Deming
19-113
7.5000%
Laguna Pueblo (2)
33-902
6.6875%
Remainder of County
19-019
6.5000%
Remainder of County
33-033
6.6875%
McKINLEY
COLFAX
Gallup*
13-114
8.3125%
Angel Fire
09-600
7.4375%
Remainder of County
13-013
6.7500%
Cimarron
09-401
6.8125%
MORA
Eagle Nest
09-509
7.1875%
Wagon Mound
30-115
6.9375%
Maxwell
09-202
5.8750%
Remainder of County
30-030
5.9375%
Raton
09-102
7.9375%
OTERO
Springer
09-301
6.8125%
Alamogordo
15-116
7.6250%
Remainder of County
09-009
5.7500%
Cloudcroft
15-213
7.3750%
CURRY
Tularosa
15-308
7.3750%
Clovis
05-103
7.8125%
Remainder of County
15-015
5.9375%
QUAY
Clovis Airport
05-154
5.8750%
Grady
05-203
6.6875%
House
10-407
7.7500%
Melrose
05-402
7.5000%
Logan
10-309
8.1250%
Texico
05-302
7.3125%
San Jon
10-214
8.1250%
Remainder of County
05-005
5.8750%
Tucumcari
10-117
8.1250%
DEBACA
Remainder of County
10-010
6.4375%
Fort Sumner*
27-104
7.6250%
Remainder of County
27-027
6.3125%
OTHER TAXES AND REPORTING LOCATIONS
Location
DONA ANA
Code
Anthony
07-507
7.2500%
Leased Vehicle Gross Receipts Tax - 5.00% . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
44-444
Downtown TIDD - Las Cruces
07-132
7.5625%
Leased Vehicle Surcharge - $2.00/day/vehicle . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
44-455
Hatch
07-204
7.4375%
Governmental Gross Receipts Tax - 5.00%. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
55-055
Las Cruces
07-105
7.5625%
Out-of-State Business (R&D Services) - 5.125% . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
77-777
Mesilla
07-303
7.8125%
Out-of-State Business (All Other) - 5.125% . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
88-888
Uranium Hexafluoride GRT Deduction (7-9-90) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Sunland Park
07-416
7.6875%
D0-001
Remainder of County
07-007
6.3750%
Manufacturing GRT Deduction - Subsection A (7-9-46A) . . . . . . . . .
D0-002
EDDY
Electricity Conversion GRT Deduction (7-9-103.1) . . . . . . . . . . . . . . . . . . . . . .
D0-004
Artesia
03-205
7.4375%
Electricity Exchange GRT Deduction (7-9-103.2) . . . . . . . . . . . . . . . . . . . . . .
D0-005
Carlsbad
03-106
7.4375%
Hope
03-304
6.6250%
Loving
03-403
6.8125%
NOTE KEY
Remainder of County
03-003
5.7500%
(1) Sales to tribal entities or members
(2) Sales to tribal non-members by tribal non-members
a
Businesses located on Pueblo land within the city limits.
b
STATE GROSS RECEIPTS TAX RATE = 5.125%
Businesses located within the water district and the city limits.
c
COMPENSATING TAX RATE ON PROPERTY = 5.125%
Albuquerque Indian School property owned by the 19 Pueblos of NM.
COMPENSATING TAX RATE ON SERVICES = 5%
* Indicates rate change due to enactment/expiration of local option taxes
and/or change in the state gross receipts tax rate.

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