Form Acd 31015 is a document used to declare an event that has occurred. This form is used when the event impacts state or federal tax law. The information on this form must be true and correct, under penalty of perjury. Use this form to report any of the following events: changes in ownership, name changes, and bankruptcy filings. Make sure you complete all sections of the form accurately and submit it to the appropriate authorities.
Below, you can find quite a few details about form acd 31015 PDF. It might be useful to know its length, the typical time needed to prepare the form, the fields you should fill in, etc.
Question | Answer |
---|---|
Form Name | Form Acd 31015 |
Form Length | 5 pages |
Fillable? | No |
Fillable fields | 0 |
Avg. time to fill out | 1 min 15 sec |
Other names | form acd 31015, form acd 31015 new mexico, acd31015, form 31015 |
New Mexico Taxation and Revenue Department
BUSINESS TAX REGISTRATION
Application and Update Form (Page 1)
NM TRD ID: 0 |
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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: |
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New Registration |
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Registration Update |
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DBA |
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FEIN, SSN, or ITIN |
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Telephone Number- Business |
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Cell, Fax, Or Other Phone Number |
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7. |
Business |
7a. Alternate |
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8. Type Of Ownership: (check one)
Bail Bonds |
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Corporation |
Government |
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Indian Tribe |
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Estate Individual
General Partnership Limited Partnership
Limited Liability Company (LLC)
Non Profit Organization Exempt 501 (c)
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Risk Retention Group (RRG) |
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S Corporation |
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Trust |
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9. Mailing Address |
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10. Physical Address |
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City |
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City |
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State |
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Zip Code |
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State |
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Zip Code |
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County |
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County |
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11. Date business activity started or is anticipated to start |
12a. Change the business status to: (Check One) |
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in New Mexico: |
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Active |
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Closed |
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Month |
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Day |
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Year |
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Effective Date (MM/DD/CCYY): |
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12b. Change the business registration status for: |
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13. Select CRS Filing Status: |
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(Check All That Apply) |
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Monthly |
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Quarterly |
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CRS |
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Corporate Income Tax |
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Seasonal* |
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Semiannual |
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Weight Distance Tax |
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Workers’ Compensation |
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Special Event* |
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Temporary |
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14a. Will the business have 3 or more employees in New |
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*If Seasonal/Special Event, indicate month(s) in which you |
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Mexico? |
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Yes |
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No |
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will file (MM/DD/CCYY): |
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14b. Is the business a construction contractor? |
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Yes |
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No |
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14c. Will the business be required to obtain Workers’ Compensation Insurance within 12 months? |
Yes |
No |
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Effective Start Date: |
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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
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? |
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b. Is the business a marketplace provider? |
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c. Is the business a marketplace seller? |
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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
20. Liquor License Type/Number |
21. Secretary of State Business ID |
22. Contractor’s License Number |
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Number |
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Add |
Delete |
Change |
Add |
Delete |
Change |
Add |
Delete |
Change |
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Special Tax Programs: |
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Yes No |
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23. Will business sell Gasoline? Note: Bond may be required. |
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If yes, is business: |
Distributor |
Indian Tribal |
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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?
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If yes, is business: |
Bingo and Raffle |
Distributor |
Gaming Operator |
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Manufacturer |
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29. |
Will business sell Liquor? |
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If yes, if business: |
Direct Shipper |
Manufacturer |
Retailer |
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Wholesaler |
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30. |
Will business sell Prepaid Wireless Communication, Landline, or Wireless Services? |
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If yes, |
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Oil and Gas: |
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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)?
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 |
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 |
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Section |
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 |
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Is this business a health care facility? |
Yes |
No |
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If yes, provide: |
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New Mexico Department of Health License Number |
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List the following: |
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DBA: |
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Administrator Name:
Administrator Phone Number:
Administrator Email Address:
45.Insurance Premium Tax:
Is this business licensed through the Office of the Superintendent of
Insurance? |
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Yes |
No |
If yes, provide: |
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National Association of Insurance Commissions (NAIC) Number: |
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Check all that apply: |
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Life and Health |
Property |
Casualty |
Vehicle |
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Surplus Lines? |
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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 |
New Mexico Taxation and Revenue Department
BUSINESS TAX REGISTRATION
Instructions (Page 4)
Who is required to submit
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
Should you need assistance completing this application, please contact the Department:
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
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
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
d)Seasonal – indicate month(s) for which you will be filing.
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
Workers’ Compensation Fee Form
information contact the Workers’ Compensation Ad- ministration at (505)
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
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
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
22.If applicable, provide your Contractor’s License Num- ber assigned by the Construction Industries Division.
considered Special Tax Programs. Many of these pro- grams are required to file monthly. Please contact the
Special Tax Programs Unit at (505)
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
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.
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)
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
& Update form.
Mail: NM Taxation and Revenue Department
Attn: Compliance Registration Unit
PO Box 8485
Albuquerque, NM 87198