A New Mexico CRS number is the state tax identification number the New Mexico Taxation and Revenue Department issues to businesses so they can report and pay state business taxes. Since July 1, 2021, the department officially calls it the Business Tax Identification Number, or BTIN, but it is the same 11-digit account number people have long known as the CRS number. You cannot file or pay New Mexico business taxes without one, and registration is free through the state’s online Taxpayer Access Point.
What the Number Is For
Your BTIN is your account with the Taxation and Revenue Department for every state business tax the department administers. The main ones are Gross Receipts Tax, withholding tax on employee wages, and compensating tax.1New Mexico Business Portal. Obtain Tax ID Numbers and Register a Business
It is not the same thing as a federal Employer Identification Number. The EIN comes from the IRS and handles your federal obligations. The BTIN handles your state obligations. If you operate a business in New Mexico, you will generally need both.
A quick note on why the state’s main business tax feels different from a sales tax: New Mexico does not have a traditional sales tax. The Gross Receipts Tax falls on the seller for the privilege of doing business in the state, though most businesses pass the cost to customers as a separate line item on the invoice.2NM Taxation & Revenue Department. Gross Receipts Tax Overview The statewide base rate is 5.125%, and local components can push the combined rate close to 9% depending on where the sale is sourced. Compensating tax is the companion that applies when you buy from an out-of-state seller who did not charge GRT; it works like a use tax at the same rate as the GRT where the item or service is used.3NM Taxation & Revenue Department. Compensating Tax
Who Needs to Register
If you are “engaging in business” in New Mexico, you need a BTIN. The department reads that phrase broadly: any activity carried on with the purpose of direct or indirect benefit. In practice, you need to register if you sell products or services in the state, lease or license property there, or hire employees who work in New Mexico.4NM Taxation & Revenue Department. Who Must Register a Business The requirement applies to every entity type. Sole proprietors, partnerships, LLCs, nonprofits, and corporations all register the same way.
Remote Sellers
You do not need a storefront or office in New Mexico to be on the hook. Since July 1, 2019, a remote seller with no physical presence in the state has economic nexus once taxable gross receipts from New Mexico customers reach $100,000 in the previous calendar year. Receipts eligible for a deduction or exemption do not count toward the threshold. New Mexico uses only the dollar test; there is no separate transaction-count trigger.5NM Taxation & Revenue Department. Determining Nexus
Marketplace Providers and Sellers
Platforms that list third-party products and handle payment qualify as marketplace providers under New Mexico law. A marketplace provider that reached $100,000 in taxable gross receipts sourced to New Mexico in the previous calendar year has to register for a BTIN and collect and remit GRT on the sales it facilitates. If the provider does not pay the tax on a given transaction but the underlying seller also has New Mexico nexus, the seller remains responsible for reporting and paying it.6New Mexico Taxation and Revenue Department. FYI-206 Gross Receipts Tax and Marketplace Sales
How to Register
Registration is free. There is no application fee for a BTIN.4NM Taxation & Revenue Department. Who Must Register a Business
What to Gather First
Pull this information together before you start the application:
- Your legal business name and any DBA or trade name.
- Your federal tax ID. Most entities use an EIN; a sole proprietor without employees can use a Social Security Number or ITIN.
- A mailing address and a physical address. The physical address cannot be a P.O. box.
- Your entity type, such as corporation, LLC, partnership, sole proprietorship, or nonprofit.
- The date business activity began or will begin in New Mexico.
- Which tax programs you are registering for, such as Gross Receipts Tax, withholding, or both.
- Names, SSNs or ITINs, titles, and contact details for all owners, partners, or corporate officers.
- Your accounting method, cash or accrual.
- The NAICS code that best fits your business.
The application also asks whether you have a physical presence in the state, whether you are a marketplace provider or marketplace seller, and whether you expect to need workers’ compensation insurance within the next 12 months.
Online Through TAP
The fastest route is the Taxpayer Access Point. From the TAP homepage, choose “Apply for a New Mexico Business Tax ID” under the Businesses section and work through the prompts.7State of New Mexico. Taxpayer Access Point Online applications usually produce a BTIN immediately, and you can log in to your new account right away using the credentials you set up during registration.4NM Taxation & Revenue Department. Who Must Register a Business
On Paper
If you would rather file on paper, complete Form ACD-31015 (Business Tax Registration) and mail it in or bring it to a district tax office by appointment. Paper applications are processed in the order received, so expect a wait before your number arrives.4NM Taxation & Revenue Department. Who Must Register a Business
What You Can Do Once You Have It
With a BTIN in hand, you can log in to TAP to issue Nontaxable Transaction Certificates to your suppliers. NTTCs let qualifying transactions be deducted from gross receipts. The most common use is buying inventory for resale: you give the NTTC to the supplier, the supplier deducts those receipts, and GRT is paid when you sell the finished product to the end customer.8Justia. New Mexico Code 7-9-48 – Deduction Gross Receipts Tax Governmental Gross Receipts Sale of a Service for Resale Resale certificates from other states are not valid in New Mexico. You need a New Mexico NTTC. If you want paper certificates instead of generating them in TAP, submit Form ACD-31050, but you are capped at five per application. Since 2021, taxpayers can also present alternative evidence to support a GRT deduction rather than relying only on an NTTC.9NM Taxation & Revenue Department. Non-Taxable Transaction Certificates (NTTC)
Your BTIN also goes on every return, schedule, and piece of correspondence you send the department. GRT returns are due by the 25th of the month after the reporting period.10Welcome to the New Mexico Business Portal. File and Pay Taxes Most new businesses file monthly; businesses with consistently low receipts may qualify to file quarterly or semiannually. You pick your filing frequency when you register, and the department can change it based on your history. If you had no activity in a period, you still have to file a zero return.
One rate quirk worth knowing: New Mexico uses destination-based sourcing, so you charge the combined rate for where the goods are delivered or the service is performed, not where your business sits.11NM Taxation & Revenue Department. What Is Destination-Based Sourcing Out-of-state remote sellers are the exception and pay only the 5.125% statewide rate.
Keeping the Account Current
If your business address changes, log in to TAP as the account administrator, open the “More…” link, go to Names and Addresses, and update it there.12Taxation and Revenue New Mexico. Where Can I Update My Address For bigger changes like ownership or entity type, submit an updated ACD-31015.
When you close the business, every return through your final period of activity must be filed first, including zero returns. Once filings are current, log in to TAP, open “more account options” under the BTIN, choose “close account” under Manage My Account, pick your effective close date, and confirm with your password. If you are dissolving or withdrawing a corporation, request a Corporate Certificate of No Tax Due. A buyer taking over an existing business can submit Form ACD-31096 (Tax Clearance Request) to see whether the prior owner has outstanding liabilities before closing the deal.13NM Taxation & Revenue Department. Close My Business