Form Acd 31015 – Fill Out and Use

ACD-31015 Rev. 04/23/2020

New Mexico Taxation and Revenue Department

BUSINESS TAX REGISTRATION

Application and Update Form (Page 1)

Date Issued:

8. Type Of Ownership: (check one)

Estate Individual

General Partnership Limited Partnership

Limited Liability Company (LLC)

Non Profit Organization Exempt 501 (c)

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

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

Retailer

25. Will business sell Cigarettes?

Rack Operator

Rack Operator

If yes, is business: Distributor

Wholesaler

26. Will business sell Tobacco Products?

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

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:

Administrator Name:

Administrator Phone Number:

Administrator Email Address:

45.Insurance Premium Tax:

Is this business licensed through the Office of the Superintendent of

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

ACD-31015 Rev. 04/23/2020

New Mexico Taxation and Revenue Department

BUSINESS TAX REGISTRATION

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