A mess age from the Secretary
The Taxation and Revenue Department replaced its Combined Reporting System (CRS) in 2021 with a system that features separate returns for withholding, gross receipts and other business tax programs. The new system created forms targeted to the needs of different taxpayers to make it easier for them to manage their accounts. It also increased internal automation and helped the Department expedite the processing of refunds.
In place of the old CRS number, taxpayers now file under a Business Tax Identification Number (BTIN).
The Department also updated its Taxpayer Access Point (TAP) e-filing portal with a more intuitive, user-friendly interface.
Tutorials are available on the Department’s YouTube Channel, New Mexico Taxation and Revenue. Answers to frequently asked questions can be found here.
The Taxation and Revenue Department is committed to making it as easy as possible for businesses to meet their New Mexico tax obligations. That was top of mind when we undertook this project.
By reducing the too-frequent need to fix or rework transactions, taxpayers should find that it is easier to comply and that the Department is better able to administer the main tax programs involved—Gross Receipts Tax, Compensating Tax and Withholding.
We also made a commitment to listen to you.
As we implemented the new system, we also carried out a mandate to implement a new law that requires ‘destination sourcing’ for Gross Receipts Tax (GRT). What that means, in most cases, is that taxpayers must use the location code and GRT rate in effect for the location where they deliver their goods or services. For many businesses, this has been a significant change in how they report and pay GRT.
Understanding the potential difficulties involved with destination sourcing, we created tools that can help businesses with their invoicing and reporting. On this page, you’ll find GRT location code/rate tables, an interactive map to help you determine the correct location codes and rates ahead of time, and data tools to help you with bulk reporting and on-line commerce. Some of these tools were developed as a direct result of feedback we received from taxpayers.
Also, when reporting each month in TAP, the Gross Receipts Tax return will calculate the tax due based on the location codes you report.
Please be assured that we will continue to look for ways to reduce taxpayers’ compliance burden, automate the accurate processing of returns, and offer taxpayers a greater choice of channels to interact with us.
–Taxation and Revenue Department Secretary Stephanie Schardin Clarke
