Form Acd 31015 PDF Details

Embarking on the journey of business ownership or maintaining the compliance of an existing business in New Mexico necessitates familiarity with the ACD-31015 form. Officially titled the Business Tax Registration Application and Update Form, it serves as a critical step for entities engaging in commercial activities within the state. This form, as of its latest revision on April 23, 2020, is a comprehensive document designed to facilitate the registration and updating process for businesses with the New Mexico Taxation and Revenue Department. It encompasses a broad range of fields including business identification details, the type of ownership, contact information, the nature of the business, and specific tax program affiliations. Furthermore, the form contains sections dedicated to special tax programs, oil and gas activities, insurance premium taxes, and more, reflecting the varied regulatory landscape businesses must navigate. The ACD-31015 form stands as a pivotal tool for businesses to ensure their compliance with state taxation requirements, encompassing initial registration and any subsequent updates reflecting changes in the business's status or operational scope. Entities are guided through this regulatory maze with detailed instructions provided within the form, ensuring clarity and compliance in their business operations.

QuestionAnswer
Form NameForm Acd 31015
Form Length5 pages
Fillable?No
Fillable fields0
Avg. time to fill out1 min 15 sec
Other namesnew mexico form acd 31015, state of new mexico form acd 31015, nm acd 31015, how to new mexico acd 31015

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ACD-31015 Rev. 04/23/2020

New Mexico Taxation and Revenue Department

BUSINESS TAX REGISTRATION

Application and Update Form (Page 1)

NM TRD ID: 0

 

-

 

- 00-

Date Issued:

Section I: Complete all applicable fields, see instructions on page 4 and 5

Please print legibly or type the information on this application.

1.

BUSINESS NAME

2.

Please Check One:

 

 

 

 

 

 

 

 

New Registration

 

Registration Update

 

 

 

 

 

 

 

3.

DBA

 

4.

FEIN, SSN, or ITIN

 

 

 

 

 

 

5.

Telephone Number- Business

6.

Cell, Fax, Or Other Phone Number

 

(

)

 

(

)

 

 

 

 

 

 

 

7.

Business E-mail Address

7a. Alternate E-mail Address

 

 

 

 

 

 

 

 

 

 

 

8. Type Of Ownership: (check one)

Bail Bonds

 

Corporation

Government

 

Indian Tribe

 

Estate Individual

General Partnership Limited Partnership

Limited Liability Company (LLC)

Non Profit Organization Exempt 501 (c)

 

 

Risk Retention Group (RRG)

 

 

S Corporation

 

 

 

 

Trust

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

9. Mailing Address

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

10. Physical Address

 

 

 

 

 

 

 

 

 

 

 

 

City

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

City

 

 

 

 

 

 

 

 

 

 

 

 

 

State

 

 

 

 

 

 

 

 

Zip Code

 

 

 

 

 

State

 

 

 

 

 

Zip Code

 

 

 

 

 

County

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

County

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

11. Date business activity started or is anticipated to start

12a. Change the business status to: (Check One)

 

 

 

 

in New Mexico:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Active

 

 

Closed

 

 

 

 

 

 

Month

 

 

 

Day

 

 

 

Year

 

 

 

 

 

Effective Date (MM/DD/CCYY):

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

12b. Change the business registration status for:

 

 

 

13. Select CRS Filing Status:

 

 

 

 

 

 

 

(Check All That Apply)

 

 

 

 

 

 

 

 

 

 

 

 

Monthly

 

 

 

Quarterly

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

CRS

 

 

 

Corporate Income Tax

 

 

 

 

 

 

Seasonal*

 

 

 

Semiannual

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Weight Distance Tax

 

 

 

 

Workers’ Compensation

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Special Event*

 

 

Temporary

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

14a. Will the business have 3 or more employees in New

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

*If Seasonal/Special Event, indicate month(s) in which you

 

Mexico?

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Yes

 

 

No

 

 

 

will file (MM/DD/CCYY):

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

14b. Is the business a construction contractor?

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Yes

 

 

 

No

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

14c. Will the business be required to obtain Workers’ Compensation Insurance within 12 months?

Yes

No

 

Effective Start Date:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

15.List Owners, Partners, Corporate Officers, Association Members, Shareholders, Managers, Officers, General

Partners, and Proprietors.(Attach separate sheet if necessary)

SSN (Required)

Name

Title

Address

E-Mail Address

ACD-31015 Rev. 04/23/2020

New Mexico Taxation and Revenue Department

BUSINESS TAX REGISTRATION

Application and Update Form (Page 2)

16.Method of accounting

Cash

Accrual

17. Please check all that apply:

Yes No

a. Does the business have a physical presence in New Mexico?

 

b. Is the business a marketplace provider?

 

c. Is the business a marketplace seller?

 

18.Give a brief description of nature of business:

19.I declare that the information reported on this form and any attached supplement(s) are true and correct:

Print Name

Signature

Title

Date

SECTION II: Complete this section if you answered question 13 as a monthly, quarterly, or semi-annual filer.

20. Liquor License Type/Number

21. Secretary of State Business ID

22. Contractor’s License Number

 

 

 

 

 

Number

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Add

Delete

Change

Add

Delete

Change

Add

Delete

Change

 

 

 

 

 

 

 

 

 

 

 

 

 

Special Tax Programs:

 

 

 

 

 

 

 

 

 

Yes No

23. Will business sell Gasoline? Note: Bond may be required.

 

 

 

 

 

 

 

If yes, is business:

Distributor

Indian Tribal

 

Retailer

Wholesaler

24. Will business sell Special Fuels? Note: Bond may be required.

If yes, is business:

Supplier

Wholesaler

Retailer

25. Will business sell Cigarettes?

Rack Operator

Rack Operator

If yes, is business: Distributor

Wholesaler

26. Will business sell Tobacco Products?

Manufacturer

Retailer

If yes, is business:

Distributor

Manufacturer

Retailer

Wholesaler

27.Will business be a Water Producer? If yes, Type of Water System:

28.Will business be involved in Gaming Activities?

 

If yes, is business:

Bingo and Raffle

Distributor

Gaming Operator

 

 

Manufacturer

 

 

29.

Will business sell Liquor?

 

 

 

If yes, if business:

Direct Shipper

Manufacturer

Retailer

 

 

Wholesaler

 

 

30.

Will business sell Prepaid Wireless Communication, Landline, or Wireless Services?

 

If yes, E-911 registration is required.

 

 

Oil and Gas:

 

 

 

31.Will business engage in Serving Natural Resources?

32.Will business engage in Processing Natural Resources?

33.Will business be a Natural Gas Processor?

34.Will business be an Oil and Gas Taxes Filer?

35.Will business be a Master Operator (Equipment tax)?

ACD-31015 Rev. 04/23/2020

New Mexico Taxation and Revenue Department

BUSINESS TAX REGISTRATION

Application and Update Form (Page 3)

36.If applicable, provide former owner’s:

NM TRD ID No.:

Business Name:

37.Are you operating any other business(es) in New Mexico? Yes

No

If yes, provide: NM TRD ID No.

Business Name:

38.Primary type of business in NM (Check all that apply)

Add Delete

Accommodation, Food

Services, and Drinking

Places

Administrative and Sup- port Services

39.

Is the business a Government Entity?

Yes

No

40.

Is the business a Government Hospital?

Yes

No

41.

Is the business a Non-Profit Hospital?

Yes

No

42.

Is the business a Retail Food Store?

Yes

No

43.

Is the business a Health Care Practitioner who will deduct receipts under

 

Section 7-9-93 NMSA 1978?

Yes

No

If yes, please briefly explain the type of health care services provided.

Effective date (MM/DD/CCYY):

Explain where the payments that will be deducted are coming from:

44. Health Care Quality Surcharge: SEE INSTRUCTIONS

 

 

 

Is this business a health care facility?

Yes

No

 

If yes, provide:

 

 

 

New Mexico Department of Health License Number

 

 

 

 

 

 

 

 

 

 

List the following:

 

 

 

DBA:

 

 

 

 

Administrator Name:

Administrator Phone Number:

Administrator Email Address:

45.Insurance Premium Tax:

Is this business licensed through the Office of the Superintendent of

Insurance?

 

 

 

Yes

No

If yes, provide:

 

 

 

 

 

National Association of Insurance Commissions (NAIC) Number:

 

 

 

 

 

 

 

Check all that apply:

 

 

 

 

 

Life and Health

Property

Casualty

Vehicle

Surplus Lines?

 

 

 

Yes

No

If yes, provide National Producer Number (NPN)

Agriculture, Forestry, Fishing and Hunting

Arts, Entertainment and Recreation Management

Construction

Educational Services

Extraction of Natural Resources

Finance and Insurance

Health Care and

Social Assistance

Information

Manufacturing

Oil and Gas Extraction and Processing

Professional, Scientific

and Technical Services

Real Estate and Leasing of Real Property

Rental and Leasing

of Tangible Personal

Property

Retail Trade

Transportation and Warehousing

Utilities

Wholesale Trade

Other Services

Check all that apply:

Agency

Agent

Broker

ACD-31015 Rev. 04/23/2020

New Mexico Taxation and Revenue Department

BUSINESS TAX REGISTRATION

Instructions (Page 4)

Who is required to submit ACD-31015:

This Business Tax Registration Application & Update Form is for the following tax programs: Cigarette, Compensating, E911 Service, Gaming Taxes, Gasoline, Gross Receipts, Special Fuels, Tobacco Products, Withholding, Workers Compensation Fee, Master of Operations, Natural Gas, Resources, Severance, Special Fuels, Tobacco Products, Telecommunications Relay Service, and Water Producer. Registration is required by New Mexico Statute, Section 7-1-12 NMSA 1978. Supplemental information and general instructions on reporting will be provided to you.

Should you need assistance completing this application, please contact the Department:

Phone:1-866-285-2996

E-mail: Business.Reg@state.nm.us

Once the completed forms and attachments have been reviewed and processed a registration certificate will be

mailed to the address provided.

New Applications:

Please complete the form in full. Provide completed pag- es 1 through 3 to the: NM Taxation and Revenue Depart- ment, Attn: Compliance Registration Unit, PO Box 8485,

Albuquerque, NM 87198 . All attachments must contain the business name. Mark questions which do not apply with n/a

(not applicable).

3.If entity operates under a different name than the busi- ness name, list the name the business is “doing busi- ness as” (DBA).

4.Enter Federal ID Number (FEIN), Social Security Num- ber (SSN), or Individual Taxpayer Identification Number

(ITIN).

5.Enter the business telephone number.

6.Enter a cell phone contact number for the business.

7.Enter business e-mail address.

8.Check the type of ownership for the business you are registering (choose only one). If the entity type has

changed, the ID must be closed and a new registration must be completed for the new entity type. If non-profit, please include letter of determination from the IRS.

9.Enter the address at which the business will receive mail from the Department (registration certificate, CRS

Filer’s Kits, etc.).

10.Specify the physical location address of the business. (Not a PO Box). If you have multiple locations, please attach an additional sheet.

11.Enter the date you initially derived receipts from per- forming services, selling property in New Mexico or leasing property employed in New Mexico; or the date you anticipate deriving such receipts; or the period in which the taxable event occurs. Enter month, day and year.

12.a) Enter the date business will close if you check TEM-

PORARY or SPECIAL EVENT on filing status in box 13.

If closing a business, request a Letter of Good Standing or a Certificate of No Tax Due.

Apply for a Business Tax ID Online:

You can apply for a Combined Reporting System (CRS)

number online using the Departments website,Taxpayer Access Point (TAP) https://tap.state.nm.us. From the TAP homepage, under Businesses select Apply for a CRS ID.

Follow the steps to complete the business registration.

Updating Business Registration:

If this is an update to an existing registration, answer ques- tions 1 through 4 and then any additional fields where

changes are being made.

Line Instructions:

SECTION I

1.Enter business name of the entity. If business name is an individual’s name, enter first name, middle initial, and last name.

2.Please mark the appropriate box indicating if this is a new registration or an update to an existing registra- tion. NOTE: If updating existing registration provide the NM TRD ID and Date Issued at the top of page 1 in the space provided.

b) Specify the tax program the business status refers to in 12a.

13.Filing status: Please select the appropriate filing sta- tus for reporting, submitting and paying the business’s

combined gross receipts, compensating and withhold- ing taxes.

a) Monthly - due by the 25th of the following month

if combined taxes due average more than $200 per month, or if you wish to file monthly regardless of the

amount due.

b)Quarterly – due by the 25th of the month following the end of the quarter if combined taxes due for the quarter are less than $600 or an average of less than $200 per month in the quarter. Quarters are January - March; April - June; July - September; October - December.

c)Semiannually – due by the 25th of the month follow- ing the end of the 6-month period if combined taxes due are less than $1,200 for the semiannual period or an average less than $200 per month for the 6-month period. Semiannual periods are January - June; July – December.

d)Seasonal – indicate month(s) for which you will be filing.

ACD-31015 Rev. 04/23/2020

New Mexico Taxation and Revenue Department

BUSINESS TAX REGISTRATION

Instructions (Page 5)

e)Temporary – enter close date on # 12. The month in which the business files must be a period in which the registration is active.

f)Special event – enter close date on # 12. The month in which the business files must be a period in which the registration is active.

14.a) Indicate whether or not you will have 3 or more em- ployees in New Mexico.

b)Indicate whether the business is a construction con- tractor.

c)Indicate whether or not you will be required to pay the Workers’ Compensation fee to New Mexico. Every

employer who is covered by the Workers’ Compensa- tion Act, whether by requirement or election must file and pay the assessment fee and file form RPD-41054

Workers’ Compensation Fee Form (WC-1). For more

information contact the Workers’ Compensation Ad- ministration at (505) 841-6000 or https://workerscomp.

nm.gov.

15.Required: Enter the Social Security Number (SSN) or

Individual Tax Identification Number (ITIN) for individu-

als; Name and Title, Address, Phone #, and E-mail ad- dress for all Owners, Partners, Corporate Officers, As- sociation Members, Shareholders, Managers, Officers,

General Partners, and Proprietors. This information is required. Attached additional pages if necessary.

16.Check the method of accounting used by the business.

a)Cash - report all cash and other consideration re- ceived but exclude any sales on account (charge sales) until payment is received.

b)Accrual - report all sales transactions, including cash sales and sales on account (charge sales) but exclude cash received on payment of accounts receivable.

17.a) Indicate if the business has physical presence in New Mexico.

b)Indicate if the business is a marketplace provider, meaning a person who facilitates the sale, lease or license of tangible personal property or services or li- cense for use of real property on a marketplace seller’s behalf, or on the marketplace provider’s own behalf by listing or advertising the sale, or collecting payment from the customer and transmitting payment to the seller.

c)Indicate if the business is a marketplace seller, mean- ing a person who sells, leases or licenses tangible per-

sonal property or services or licenses the use of real property through a marketplace provider.

18.Briefly describe the nature of the type(s) of business in which you will be engaging.

19.The application should be signed by an Owner, Partner,

Corporate Officer, Association Member, Shareholder, or Authorized Representative.

SECTION II:

Complete this section if you answered question 13 as a monthly, quarterly, or semi-annual filer.

20.If applicable, provide your Liquor License Type and Number assigned by the Alcohol and Gaming Division

21.If applicable, provide your Secretary of State Business ID Number. They may be contacted at www.sos.state. nm.us or by phone at 1-800-477-3632.

22.If applicable, provide your Contractor’s License Num- ber assigned by the Construction Industries Division.

23-30. The programs listed in this section are

considered Special Tax Programs. Many of these pro- grams are required to file monthly. Please contact the

Special Tax Programs Unit at (505) 827-0764 with any questions.

31-35. Answer the questions regarding Oil and Gas, if applicable.

36.If this is not a new business, enter the former owner’s New Mexico Taxation and Revenue Department CRS ID Number (NM TRD ID Number) and business name. You may want to complete a form ACD-31096 Tax Clearance Request.

37.Specify whether you are operating or have operated any other businesses in New Mexico. If so, enter NM TRD ID number and business name.

38.Select the primary type(s) of business in which you will engage. You may select more than one if necessary.

39-42. Please indicate if the business is one of these specific types, which use special reporting codes.

43.Answer the questions regarding activities as health care practitioner, if applicable.

44.If you are unsure if you are subject to the Healthcare Quality Surcharge please contact our Special Tax Pro- grams Unit at (505) 827-0764.

45.Answer the questions regarding Insurance Premium Tax, if applicable.

Form submission:

You can apply for and update your Business Registration online using TAP, https://tap.state.nm.us.

You can also mail or email your application to the Depart- ment: Important: Please return completed pages 1, 2, and 3 of the ACD-31015, Business Tax Registration Application

& Update form.

Mail: NM Taxation and Revenue Department

Attn: Compliance Registration Unit

PO Box 8485

Albuquerque, NM 87198

E-mail: Business.Reg@state.nm.us

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nm acd 31015 blanks to consider

Type in the essential data in the space City, City, State Zip Code, State Zip Code, County, County, Date business activity started or, a Change the business status to, in New Mexico, Active Closed, Month Day Year, Effective Date MMDDCCYY, b Change the business registration, Select CRS Filing Status, and Check All That Apply.

Finishing nm acd 31015 step 2

Indicate the important information in field.

Entering details in nm acd 31015 part 3

Describe the rights and responsibilities of the parties inside the paragraph Method of accounting, Please check all that apply, Yes No, Cash, Accrual, a Does the business have a, Give a brief description of, I declare that the information, Print Name, Signature, Title, Date, Section II Complete this section, Liquor License TypeNumber, and Number.

Filling in nm acd 31015 step 4

Fill out the form by reading the next sections: If yes is business Distributor, If yes is business Supplier, Will business sell Cigarettes, If yes is business Distributor, Wholesaler Will business sell, If yes is business Distributor, If yes Type of Water System, Will business be involved in, If yes is business Bingo and, Will business sell Liquor, If yes if business Direct Shipper, Will business sell Prepaid, If yes E registration is required, and Oil and Gas Will business engage.

Filling out nm acd 31015 part 5

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