ACD-31015: New Mexico Business Tax Registration Application and Update Form

Mark the appropriate box indicating if this is a new registration or an update to an existing registration.

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

If entity operates under a different name than the business name, list the name the business is "doing business as" (DBA).

Enter Federal ID Number (FEIN), Social Security Number (SSN), or Individual Taxpayer Identification Number (ITIN).

Enter the business telephone number.

Enter a summary of the changes being requested on the form.

Enter business e-mail address.

Check the type of ownership for the business you are registering (choose only one). If non-profit, please indicate if you are a 501(c)(3) or (c)(4) and include letter of determination from the IRS.

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

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

Specify the tax program(s) you wish to change the business registration status for 12a and 12b.

If you wish to receive the semi-annual Gross Receipts Tax forms and instructions, GRT Filer's Kit, please check the box on 11 of the Business Tax Registration.

In 12a, enter month, day and year of the date you initially derived receipts from performing services, selling property in New Mexico or leasing property employed in New Mexico; or the date you anticipate deriving such receipts. In 12b, enter the date business will close if you check TEMPORARY 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.

Monthly is 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 (checked October 22, 2026). Quarterly is 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 (checked October 22, 2026).

Semiannually is due by the 25th of the month following 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 (checked October 22, 2026).

Seasonal: indicate month(s) for which you will be filing. The month in which the business files must be a period in which the registration is active. Temporary: enter close date on # 12b. Special event: enter close date on # 12b.

Casual: if relevant business activity has occurred and the taxpayer has an obligation to report it to TRD, it is due by the 25th of the following month. Note: Filing status is for non-profits and Compensating Tax only.

In 13, Select Business Tax Filing Status: if Seasonal*, Special Event* or Temporary*, indicate month(s) in which you will file.

In 14, indicate whether or not you will have 3 or more employees. Indicate whether the business is a construction contractor. Indicate whether or not you will be required to pay the Workers' Compensation fee to New Mexico.

In 15, indicate if you wish to add or delete.

Required: Enter the Social Security Number (SSN) or Individual Tax Identification Number (ITIN) for individuals; Name and Title, Address, Phone #, and E-mail address for all Owners, Partners, Corporate Officers, Association Members, Shareholders, Managers, Officers, General Partners, and Proprietors.

Attach separate sheet(s) if necessary.

In 17, indicate if the business has physical presence in New Mexico. Indicate if the business is a marketplace provider. Indicate if the business is a marketplace seller.

In 18, provide the business NAICS code. NAICS codes can be found on your federal return or at www.naics.com. You may list as many as needed with a minimum of one code. Be sure to indicate if you are adding, deleting or changing the code by selecting the appropriate box.

In 19, I declare that the information reported on this form and any attached supplement(s) are true and correct. Fill in Print Name, Signature, Title and Date.

Section II: Complete this section if you answered question 13 as a monthly, quarterly, or semi-annual filer. If applicable, provide your Liquor License Type and Number assigned by the Alcohol and Gaming Division. If applicable, provide your Secretary of State Business ID Number. If applicable, provide your Contractor's License Number assigned by the Construction Industries Division.

In 23-30, the programs listed in this section are considered Special Tax Programs.

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

In 30, will business sell Prepaid Wireless Communication, Landline, or Wireless Services? If yes, E-911 registration is required.

If this is not a new business, enter the former owner's New Mexico Taxation and Revenue Department New Mexico Tax Identification Number (NMBTIN) and business name.

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

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

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

Answer the questions regarding the Cannabis Excise Tax, if applicable. If you complete this section, your license must be attached.

New Applications: Please complete the form in full. All attachments must contain the business name. Mark questions which do not apply with n/a (not applicable).

If this is an update to an existing registration, answer questions 1 through 4 and then any additional fields where changes are being made.

If updating existing registration, provide the NMBTIN and Date Issued at the top of page 1 in the space provided.

If you are updating the legal name, provide a letter from the IRS showing the correct name and Federal ID number, or a copy of the individual's social security card if a sole proprietor.

You can apply for and update your Business Registration online using TAP. You can also mail or email your application to the Department: Important: Please return completed pages 1, 2, 3, and 4 of the ACD-31015, Business Tax Registration Application & Update form. Mail: NM Taxation and Revenue Department, Attn: Compliance Registration Unit, PO Box 50130, Albuquerque, NM 87181-0130. E-mail: Business.Reg@tax.nm.gov.

Every employer who is covered by the Workers' Compensation Act, whether by requirement or election must file and pay the assessment fee and file form RPD-41054 Workers' Compensation Fee Form (WC-1).