Form Rpd-41378 - Application For Type 11 Or 12 Nontaxable Transaction Certificates Page 12
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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 7 of 9
Example D
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
0
10,000
Albuquerque/Bern.
7%
700.00
2
Albuquerque/Bern.
E
02-100
1,000
7%
60.90
130
870
3
G
02-100
500
45
31.85
Albuquerque/Bern.
455
7%
W
55-055
4
Albuquerque/Bern.
100
6
4.70
94
5%
5
100
O
02-100
6
Albuquerque/Bern.
94
7%
6.58
11,700
TOTAL COLUMNS D, E and H.
187
$
$
1
804.03
TOTAL GROSS RECEIPTS TAX
*See instructions for column B.
2
COMPENSATING TAX
3
WITHHOLDING TAX
804.03
4
TOTAL TAX DUE
E -- Electricity
PENALTY
5
G -- Natural Gas
INTEREST
6
W -- Water
804.03
TOTAL AMOUNT DUE
7
O -- Other
In Column C, Location Code, the manufacturer reports the location code based on the location of the utility me-
ter. If the seller is a governmental entity, enter the location code 55-055, and in Column G, enter 5%.
Example D: Manufacturer M, was approved for and delivers a Type 12 NTTC to a utility company E who sells
electricity to M, a Type 12 NTTC to G who sells natural gas to M, a Type 12 NTTC to W who sells water to M,
and a Type 12 NTTC to O who sells steam to M. The Department approved and issued the Type 12 NTTCs to M
based on M’s application and statement that these utilities are consumed in the manufacturing process. In March
2013, M pays the utility bills for each of these utility companies--E, G, W and O. E, G, W and O deduct 100% of
the receipts from sale of the utility to M. M’s manufacturing facility is located in Albuquerque, New Mexico.
In M’s application for Type 12 NTTCs, M declares the percentages of utility consumed in the manufacturing pro-
cess on Form RPD-41378, as follows:
Electricity - 65% is consumed in the manufacturing process
Natural Gas - 45% is consumed in the manufacturing process
Water (municipal utility) - 30% is consumed in the manufacturing process
Steam - 30% is consumed in the manufacturing process
M files its CRS-1 Form for the report period ending March 31, 2013, as follows.
On Line 1, M reports its normal gross receipts and deductions associated with the receipts of the manufacturing
company and calculates the applicable tax.
Lines 2 through 5, M reports the gross receipts and deductions for the purchase of the utilities.
Column A: M indicates the location of the utility meter for which the manufacturing company has been billed.
Column B: M indicates the proper special rate code to report gross receipts tax on behalf of the utility company.
Column C: M indicates the location code based on the location of the utility meter.
Column D: M reports the total amount billed by the utility for the purchase of the utility.
Column E: M computes the deductible receipts associated with the percentage of utilities consumed in the manu-
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