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RPD-41305

State of New Mexico - Taxation and Revenue Department

Int. 07/2005

DECLARATION OF SERVICES PURCHASED FOR RESALE

TO BE COMPLETED BY PURCHASER AND RETAINED BY SELLER

WHO MUST USE THIS FORM: A credit against gross receipts tax or governmental gross receipts tax due from selling a service

for resale is available when the buyer resells the service in the ordinary course of business; the resale is not subject to the gross

receipts tax or the governmental gross receipts tax, and the buyer of the service declares to the seller that the next transaction

qualifies the current sale as eligible for the services for resale tax credit. For the seller to claim the credit, the seller must retain

this declaration completed and signed by the buyer. This credit applies to receipts beginning after June 2005.

This credit does not apply to receipts from selling a service to a governmental entity or to a person who is a prime contractor

operating a facility in New Mexico designated as a national laboratory by an act of congress. The service must be resold and

may not be consumed in the ordinary course of business. Review Form RPD-41300, Services For Resale Tax Credit, for further

details regarding what qualifies and how to claim the credit.

Note: The services for resale tax credit may not be taken when receipts from sales of services for resale are subject to gross

receipts tax or governmental gross receipts tax. Those sales remain deductible under Sections 7-9-48, NMSA 1978 and are

reported as deductions on the CRS-1 return in Column E. The buyer must execute a Type 5 NTTC to the seller to be eligible for

the deductions. Note: A seller who takes the services for resale tax credit is not precluded from executing a Type 5 NTTC for the

purchase of that service provided the conditions of Section 7-9-48 NMSA 1978 are met.

New Mexico CRS Identification No.

Name of business buying the services for resale

Buyer’s address

Buyer’s contact name and phone number

General description of services to be purchased from the seller: ____________________________________________

______________________________________________________________________________________________________

Name and address of seller: ____________________________________________________________________________

______________________________________________________________________________________________________

Declaration of buyer:

I certify that

(You must mark both boxes and complete the required question, or the sale does not qualify for the credit.):

1. the services being purchased are resold in the ordinary course of business, and

2. the resale is not subject to the gross receipts tax or the governmental gross receipts tax because ______________

_________________________________________________________________________________________________

Under penalty of perjury I declare that I have examined this claim, and to the best of my knowledge and belief, it is true,

correct and complete.

Signature of buyer

Title

Date

Form Rpd-41305 - Declaration Of Services Purchased For Resale To Be Completed By Purchaser And Retained By Seller