Form Acd-31050 - Application For Nontaxable Transaction Certificates - 2015

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New Mexico Taxation and Revenue Department
ACD--31050
P.O Box 5557
REV. 9-2015
Santa Fe, New Mexico 87502-5557
INSTRUCTIONS FOR NONTAXABLE TRANSACTION CERTIFICATES
REQUIREMENTS: All New Mexico buyers/lessees who wish to execute NTTCs are required to: 1) register with the Taxation and Revenue Department,
2) complete the Application for Nontaxable Transaction Certificates, and 3) be in compliance with the department. Buyers/lessees are in compliance with
the Department when: 1) all required returns have been filed: 2) they are not a delinquent taxpayer, and 3) their CRS business registration is complete.
CAUTION: Fraudulent statements made to obtain certificates, or fraudulent use of certificates received pursuant to this application with intent to evade or
defeat the tax may subject the person or business to a fine of not more than ten thousand dollars ($10,000) or imprisonment for not more than five (5) years
or both (Sections 7-1-72 NMSA 1978 and 7-1-73 NMSA 1978). In addition, misuse of these certificates may result in loss of the privilege to execute NTTCs
for up to one (1) year (Section 7-9-43 NMSA 1978).
NTTC DESCRIPTIONS AND AUTHORIZED USES: See reverse for complete descriptions of NTTC types.
Type 2: for tangibles for resale, lease or re-lease, or for purchase by manufacturer
Type 5: for services for resale, for export, or for services performed on manufactured products
Type 6: for construction contractor’s purchase of construction materials, construction services, construction-related services or for the lease of
construction equipment
Type 9: for purchase of tangible personal property by New Mexico or United States governments, 501(c)(3) organization, or credit unions
Type 10: for purchase or lease of tangible personal property or services by a person who holds an interest in a qualified generating facility
Type 11: for purchase of tangible personal property that is consumed in the manufacturing process
1
Type 12: for purchase of utilities that are consumed in the manufacturing process
1
Type 15: for tangible personal property purchased by qualified federal contractors
Type 16: for sales of property, services and leases to qualified film production companies, accredited foreign missions, and their accredited members
Type OSB NTTCs are issued to registered New Mexico sellers/lessors to execute to Out-of-State Buyers who are not registered with the Depart-
ment, but who will resell tangible personal property outside of New Mexico
An alternative application form must be completed to request the Type 11 and 12 NTTCs. Please complete Form RPD-41378, Application for Type 11 or
1
12 Nontaxable Transaction Certificates, available online at or from your local district office.
Taxpayer Access Point (TAP) for NTTCs: The Department has upgraded the TAP system to allow for the request and execution of NTTCs. The Depart-
ment encourages all taxpayers to use TAP to apply for, execute, record, and request additional NTTCs online. If you know the seller’s/lessor’s CRS iden-
tification number to whom you wish to execute a NTTC, you may immediately execute the NTTC online. When the recipient’s CRS identification number
is known, there is no limit to executing NTTCs on TAP, but you may request up to five (5) NTTCs to be executed at a later date if the seller’s/lessor’s name
and CRS identification number is not known. You must first record executed NTTC information before applying for additional NTTCs to be executed at a
later date. Please note that on the TAP system third parties (e.g., CPAs, accountants, bookkeepers, etc.) cannot request or execute NTTC's on behalf of their
clients/employers.
For instructions on how to obtain NTTCs online, go to https://tap.state.nm.us.
IF YOU DO NOT HAVE INTERNET ACCESS COMPLETE THE APPLICATION FORM BELOW:
HOW TO APPLY OR REORDER: If you do not yet have the name and CRS identification number of the vendor to whom you wish to execute the NTTC,
complete the application below, providing all information requested. Mail the application to the New Mexico Taxation and Revenue Department, P.O. Box
5557, Santa Fe, New Mexico 87502-5557, or you may deliver it to your local district office.
NOTE: You may reorder additional NTTCs ONLY after your executed NTTCs have been recorded with the Department. To record your executed NTTCs,
submit the Nontaxable Transaction Certificate Report or record them online. The Department will only issue a maximum of five (5) NTTCs to be
executed at a later date.
APPLICATION FOR NONTAXABLE TRANSACTION CERTIFICATES
To be executed at a later date
(All information below must be completed)
NM CRS IDENTIFICATION NUMBER OF APPLICANT
BUSINESS INFORMATION OF APPLICANT
0 __ - __ __ __ __ __ __ - 0 0 - __
Name:
______________________________________________________________
Mailing
CONTRACTORS LICENSE
… New Application
Address:
______________________________________________________________
NUMBER (if applicable)
… Reorder
City:
_______________________ State: __________ Zip: ________________
------ ------ ------ ------ ------
Type of NTTC
Quantity Requested: 5 combined maximum
Date:
_______________________ Phone No: ____________________________
(circle number)
1
2
3
4
5
Print Name: _______________________________________________________________
________
Authorized
1
2
3
4
5
Signature:
_______________________________________________________________
________
New Mexico Taxation and Revenue Department, PO Box 5557, Santa Fe, New Mexico 87502-5557

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