Form Rpd-41378 - Application For Type 11 Or 12 Nontaxable Transaction Certificates Page 11
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14RPD-41378
State of New Mexico - Taxation and Revenue Department
Rev. 04/30/2013
Application for Type 11 or 12 Nontaxable Transaction Certificates
Deduction for Tangibles Consumed in the Manufacturing Process
Instructions
Page 6 of 9
Example C
A
Municipality / County
B
Special
C
Location
D
Gross Receipts
E
Taxable Gross
Tax
H
Gross Receipts
Total
F
G
Name
Code*
Code
(Excluding Tax)
Receipts
Rate
Tax
Deductions
1
02-100
10,000
1,300
8,700
Albuquerque/Bern.
7%
609.00
2
D0-003
80
80
0
7%
0
3
10,080
1,380
TOTAL COLUMNS D, E and H.
609.00
$
$
1
TOTAL GROSS RECEIPTS TAX
*See instructions for column B.
2
COMPENSATING TAX
3
WITHHOLDING TAX
609.00
4
TOTAL TAX DUE
5
PENALTY
6
INTEREST
609.00
7
TOTAL AMOUNT DUE
Reporting Instructions for Utility Company.
The utility company deducts 100% of the utilities sold to a manufacturer who has executed a Type 12 NTTC to the
utility company. The manufacturer is responsible for reporting the gross receipts or governmental gross receipts
and paying gross receipts tax on any portion of the utilities sold that are not consumed in the manufacturing pro-
cess.
In Example C, the utility company sold $80 worth of electricity to a manufacturer located in Albuquerque, who
executed a Type 12 NTTC to the utility company. The utility company deducts 100% of the sale of the electricity to
the qualifying manufacturer, and reports this deductible amount from electricity sold to customers on a separate
line using location code D0-003 in Column C.
Manufacturers Reporting Instructions for Deductible Utility Purchases.
When computing the portion of utilities that are not deductible under Section 7-9-46B, the manufacturer reduces
the total receipts of the utility company by the amount of utilities that are not consumed in the manufacturing
process. The manufacturer’s percentage is used to determine the portion of the total receipts that are consumed in
the manufacturing process. The manufacturer’s percentage of the utility consumed in manufacturing the product
is declared and reported to the Department on the appropriate Form RPD-41378, Section E, G, W or O, filed at
the time the NTTC application is submitted. If at any time the usage changes, the manufacturer must submit a new
Section E, G, W or O to report the change. Once the manufacturer reduces the total amount of gross receipts for
the utilities sold by the manufacturer’s percentage of use, the manufacturer further reduces the total gross receipts
for the utilities purchased, by the percentages below in determining the deductible portion of the utility purchased.
20% of receipts received after January 1, 2013 and before January 1, 2014;
40% of receipts received in calendar year 2014;
60% of receipts received in calendar year 2015;
80% of receipts received in calendar year 2016;
100% of receipts received on or after January 1, 2017.
When the manufacturer reports the gross receipts and deduction of the utility to which a Type 12 NTTC has been
delivered, the utility must use a special rate code to identify the type of utility reported. This is reported in Column
B of the manufacturer’s CRS-1 Form.
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