How to Apply for a New Mexico NTTC (Form ACD-31050)

To apply for a New Mexico NTTC, you submit Form ACD-31050 to the Taxation and Revenue Department, either online through the Taxpayer Access Point (TAP) or on paper by mail. You need an active 11-digit New Mexico Business Tax Identification Number (NMBTIN) before you can apply, and paper submissions are capped at five certificates per application.¹ Once issued, each certificate lets a buyer make qualifying purchases without the seller collecting Gross Receipts Tax.

Before You Apply

Only businesses registered with the Taxation and Revenue Department can request NTTCs. Registration happens through Form ACD-31015, Business Tax Registration Application, which assigns your business the 11-digit NMBTIN.² The New Mexico Business Portal walks new registrants through the process and notes that you’ll need your federal EIN and your Secretary of State business registration number in hand.³

A closed tax account disqualifies you automatically. All NTTCs are tied to the NMBTIN that requested them, so if your account has been closed, you cannot apply for new certificates, and any previously issued ones become invalid for future transactions.²

Resale certificates from other states are not valid in New Mexico. Out-of-state businesses buying here have to go through this same process.⁴

Pick the Right NTTC Type

The Department classifies NTTCs by type, and each type corresponds to specific Gross Receipts Tax deductions. If a seller accepts the wrong type, the deduction is disallowed entirely.⁵ Request the type that matches what you’re actually buying and how you’ll use it.

The most commonly requested types:

Type 2 covers tangible personal property or licenses bought for resale in the ordinary course of business. It also covers manufacturers purchasing ingredients or components for their products, prosthetic devices bought by licensed medical professionals, and fuel purchases by common carriers for locomotive engines.¹
Type 5 covers services purchased for resale when the resale is subject to Gross Receipts Tax, services exported out of state, services performed directly on manufactured products, aerospace services for resale, and professional services (accounting, architecture, engineering, IT, legal) related to a manufacturer’s product.¹
Type 6 covers construction contractors buying construction materials, construction services, or construction equipment leases. You must provide your contractor’s license number on the application, or the name of the classification that doesn’t require a license.¹
Type 9 is for government agencies, 501(c)(3) and 501(c)(6) nonprofits, and tribal entities.²
Type 15 is for qualified federal contractors operating under a special agreement between New Mexico and the U.S. government, with contract documentation required.⁶

Types That Need a Separate Form

Some types can’t be obtained with Form ACD-31050 alone. Types 11 and 12 (manufacturing consumables and utilities used in manufacturing) both require Form RPD-41378. Type 12 additionally requires Form RPD-41377, a manufacturing agreement to pay Gross Receipts Tax on behalf of a utility company. Type 17 (government and construction materials) requires Form RPD-41250 alongside Form ACD-31050. Type 18 (geothermal plant equipment) requires proof of interest in a geothermal electricity generation facility.¹

Type OSB for Out-of-State Buyers

If your business is located outside New Mexico and you’re buying tangible property to resell or use in manufacturing outside the state, you need a Type OSB (Out-of-State Buyer Certificate). Requirements and consequences of failing to complete it properly appear in NM Admin Code 3.2.201.17: an incomplete or unsigned OSB voids the certificate entirely and no deduction is allowed.⁷

Filling Out Form ACD-31050

The form (revised January 2025) is essentially one page. You’ll fill in:¹

Business name and mailing address, as registered with the Department.
Your 11-digit NMBTIN, entered in the formatted boxes.
Contractor’s license number, if you’re requesting Type 6.
The NTTC type you need (Type 2, 5, 6, 9, and so on).
Quantity, circled from 1 through 5. Paper applications are capped at five NTTCs combined per submission.
Whether this is a new application or a reorder of a previously issued type.
Date, phone number, printed name, and authorized signature.

Plan around the quantity cap. One NTTC covers all transactions of the same type with a single vendor, so you need one certificate per vendor per type.⁴ If you expect to work with more than five vendors, apply through TAP instead, which doesn’t have the same per-application limit.

Submitting the Application

Online Through TAP

The Department’s Taxpayer Access Point at tap.state.nm.us is the preferred route. With a valid NMBTIN, you can apply for, execute, print, and view NTTCs entirely online.⁴ TAP also lets you execute a certificate immediately if you already know the seller’s NMBTIN, which cuts out the wait for paper certificates to arrive.⁸ You don’t have to print an electronic NTTC. The record on file with the Department counts as an official record.

By Mail or In Person

If you’d rather submit paper, mail the completed ACD-31050 to:

New Mexico Taxation and Revenue Department
P.O. Box 5557
Santa Fe, New Mexico 87502-5557

You can also drop it off in person at your nearest district office.⁸ There is no fee. Fill in every field and sign the form. Incomplete applications get returned without processing.

After Your NTTCs Are Issued

Once approved, the Department issues serially numbered certificates. To use one, you complete the information on the certificate, sign it, hand the original to the seller, and keep a copy for your records.⁵ That transfer is called “executing” the certificate, and it’s what triggers the Gross Receipts Tax deduction on the seller’s side.

One executed NTTC covers every future transaction of the same type with that vendor. After the initial execution, you’re responsible for telling the seller whenever a specific purchase falls outside the certificate’s scope.⁵ If you hold a Type 2 certificate for resale purchases but place a personal order with the same vendor, for instance, you have to let them know that particular sale is taxable.

The New Mexico Legislature removed the expiration date for paper NTTCs starting with the 1992 Series, so properly executed certificates remain valid indefinitely while your registration stays active.⁴

Misuse Penalties

Using an NTTC for a purchase that doesn’t qualify carries real consequences. If you execute a certificate and then use the property or service for something other than the nontaxable purpose described on that certificate type, you become liable for the Gross Receipts Tax the seller would have owed, plus any applicable penalty and interest.²

Intentional abuse is criminal. Making fraudulent statements to obtain certificates or using them fraudulently to evade tax can result in a fine of up to $10,000, imprisonment for up to five years, or both, under Sections 7-1-72 and 7-1-73.¹ Photocopying or reproducing a previously executed NTTC and trying to use it for another transaction is also prohibited and grounds for the Department to suspend your right to use NTTCs.⁷

Returning Certificates You Don’t Use

If you end up with more unexecuted NTTCs than you need, you have to return them to the Department. When a business closes, all unexecuted certificates must be sent back. The Department also has authority to seize excess unexecuted NTTCs in a taxpayer’s possession. Only the person to whom the Department issued the certificates may execute them. Transferring blank NTTCs to another business or individual is not allowed.⁵

1
New Mexico Taxation and Revenue Department. Application for Nontaxable Transaction Certificates
2
New Mexico Taxation and Revenue Department. FYI-204 – Nontaxable Transaction Certificates (NTTCs)
3
New Mexico Business Portal. Obtain Tax ID Numbers and Register a Business
4
Taxation and Revenue New Mexico. Non-Taxable Transaction Certificates (NTTC) – Businesses
5
Legal Information Institute. New Mexico Admin Code 3.2.201.9 – Application for and Use of Nontaxable Transaction Certificates
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New Mexico Taxation and Revenue Department. FYI-105 Gross Receipts and Compensating Taxes – An Overview
7
New Mexico State Archives. 3.2.201 NMAC – Nontaxable Transaction Certificates
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New Mexico Taxation and Revenue Department. Form ACD-31050 Application for Nontaxable Transaction Certificates