{
  "batch": "374-new-mexico-business-and-tax-for-creators",
  "articles": [
    {
      "id": "learn_r374_new_mexico_business_and_tax_for_creators_374_new_mexico_business_and_tax_for_creators_anchor_ch7",
      "category": "Business",
      "title": "[Unverified - being checked] New Mexico Statutes Annotated 1978: Chapter 7 - Taxation (anchor)",
      "summary": "[Unverified - being checked] The official NMSA 1978 site (NMOneSource.com, New Mexico Compilation Commission) publishes Chapter 7 NMSA 1978 under the title 'Chapter 7 - Taxation'; its text is the chapter PDF linked from this index page.",
      "body": "The official NMSA 1978 site (NMOneSource.com, New Mexico Compilation Commission) publishes Chapter 7 NMSA 1978 under the title 'Chapter 7 - Taxation'; its text is the chapter PDF linked from this index page.\n\nWhat New Mexico Compilation Commission (NMSA 1978 on NMOneSource.com) actually says:\n\n“Chapter 7 - Taxation - NMOneSource.com”\n\nNote: Anchor record: official statute site (Compilation Commission). The statute text itself is only published there as a chapter PDF.",
      "source_type": "official",
      "source_link": "https://nmonesource.com/nmos/nmsa/en/item/4340/index.do",
      "last_verified": "2026-10-18",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "New Mexico Compilation Commission (NMSA 1978 on NMOneSource.com)",
      "evidence_quote": "Chapter 7 - Taxation - NMOneSource.com",
      "volatility": "low",
      "from_batch": "374-new-mexico-business-and-tax-for-creators",
      "subject": "New Mexico Statutes Annotated 1978",
      "topic": "Chapter 7 - Taxation (anchor)",
      "applies_to_country": "US",
      "applies_to_scope": "NM",
      "tags": {
        "lane": "any",
        "stage": "setting_up",
        "region": [
          "us-nm"
        ],
        "platform": "any",
        "topic": [
          "unclassified"
        ],
        "explicitness": "any"
      },
      "verification": {
        "status": "unverified",
        "label": "Unverified - being checked",
        "reasons": [
          "legal_fetch_over_cap"
        ],
        "checked_utc": "20261021-123916Z"
      }
    },
    {
      "id": "learn_r374_new_mexico_business_and_tax_for_creators_374_new_mexico_business_and_tax_for_creators_pit",
      "category": "Business",
      "title": "New Mexico Taxation and Revenue Department: Personal income tax applies to net income, filed on PIT-1",
      "summary": "New Mexico imposes a tax on the net income of every resident and of every nonresident employed or engaged in business in, into or from the state or deriving income from property or employment in the state; it is filed on Form PIT-1.",
      "body": "New Mexico imposes a tax on the net income of every resident and of every nonresident employed or engaged in business in, into or from the state or deriving income from property or employment in the state; it is filed on Form PIT-1.\n\nWhat New Mexico Taxation and Revenue Department actually says:\n\n“New Mexico imposes a tax on the net income of every resident and on the net income of every nonresident employed or engaged in business in, into or from this state or deriving any income from any property or employment within this state.”",
      "source_type": "official",
      "source_link": "https://www.tax.newmexico.gov/individuals/personal-income-tax-information-overview/",
      "last_verified": "2026-10-18",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "New Mexico Taxation and Revenue Department",
      "evidence_quote": "New Mexico imposes a tax on the net income of every resident and on the net income of every nonresident employed or engaged in business in, into or from this state or deriving any income from any property or employment within this state.",
      "volatility": "medium",
      "from_batch": "374-new-mexico-business-and-tax-for-creators",
      "subject": "New Mexico Taxation and Revenue Department",
      "topic": "Personal income tax applies to net income, filed on PIT-1",
      "applies_to_country": "US",
      "applies_to_scope": "NM",
      "tags": {
        "lane": "any",
        "stage": "setting_up",
        "region": [
          "us-nm"
        ],
        "platform": "any",
        "topic": [
          "unclassified"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r374_new_mexico_business_and_tax_for_creators_374_new_mexico_business_and_tax_for_creators_pitrate",
      "category": "Business",
      "title": "New Mexico Taxation and Revenue Department: Personal income tax starts from federal AGI",
      "summary": "New Mexico personal income tax starts with the Federally Adjusted Gross Income (FAGI) from the federal return, then uses Form PIT-1 for the adjustments, exemptions, deductions, credits and rebates New Mexico law allows.",
      "body": "New Mexico personal income tax starts with the Federally Adjusted Gross Income (FAGI) from the federal return, then uses Form PIT-1 for the adjustments, exemptions, deductions, credits and rebates New Mexico law allows.\n\nWhat New Mexico Taxation and Revenue Department actually says:\n\n“Personal income tax in New Mexico starts with the Federally Adjusted Gross Income (FAGI) from your federal return. You are then able to use the Form PIT-1 to make any adjustment necessary in claiming exemptions or deductions allowed by New Mexico law. The Form PIT-1 also has many credits and rebates as specified in the instructions below.”",
      "source_type": "official",
      "source_link": "https://www.tax.newmexico.gov/individuals/personal-income-tax-information-overview/",
      "last_verified": "2026-10-18",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "New Mexico Taxation and Revenue Department",
      "evidence_quote": "Personal income tax in New Mexico starts with the Federally Adjusted Gross Income (FAGI) from your federal return. You are then able to use the Form PIT-1 to make any adjustment necessary in claiming exemptions or deductions allowed by New Mexico law. The Form PIT-1 also has many credits and rebates as specified in the instructions below.",
      "volatility": "medium",
      "from_batch": "374-new-mexico-business-and-tax-for-creators",
      "subject": "New Mexico Taxation and Revenue Department",
      "topic": "Personal income tax starts from federal AGI",
      "applies_to_country": "US",
      "applies_to_scope": "NM",
      "tags": {
        "lane": "any",
        "stage": "setting_up",
        "region": [
          "us-nm"
        ],
        "platform": "any",
        "topic": [
          "unclassified"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r374_new_mexico_business_and_tax_for_creators_374_new_mexico_business_and_tax_for_creators_brackets",
      "category": "Business",
      "title": "NMSA 1978, 7-2-7: Individual income tax rates, single filers, 2025 and later",
      "summary": "NMSA 7-2-7(B): for tax years beginning on or after 1 January 2025, a single filer pays 1.5% on the first $5,500 of taxable income, then $82.50 plus 3.2% of the excess over $5,500 up to $16,500, then $434.50 plus 4.3% of the excess over $16,500 up to $33,500; higher bands run to 4.9% and, for the top band, 5.9%.",
      "body": "NMSA 7-2-7(B): for tax years beginning on or after 1 January 2025, a single filer pays 1.5% on the first $5,500 of taxable income, then $82.50 plus 3.2% of the excess over $5,500 up to $16,500, then $434.50 plus 4.3% of the excess over $16,500 up to $33,500; higher bands run to 4.9% and, for the top band, 5.9%.\n\nWhat New Mexico Compilation Commission (NMSA 1978 on NMOneSource.com) actually says:\n\n“B. For single individuals and for estates and trusts: For taxable income: The tax shall be: Not over $5,500 1.5% of taxable income Over $5,500 but not over $16,500 $82.50 plus 3.2% of excess over $5,500 Over $16,500 but not over $33,500 $434.50 plus 4.3% of excess over $16,500”\n\nNote: Quote stops after the third band; the bands for taxable income above $33,500 are in the same subsection (the text extraction scrambles that part of the table). Top band for joint filers: 5.9% over $315,000.",
      "source_type": "official",
      "source_link": "https://nmonesource.com/nmos/nmsa/en/4340/1/document.do",
      "last_verified": "2026-10-18",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "New Mexico Compilation Commission (NMSA 1978 on NMOneSource.com)",
      "evidence_quote": "B. For single individuals and for estates and trusts: For taxable income: The tax shall be: Not over $5,500 1.5% of taxable income Over $5,500 but not over $16,500 $82.50 plus 3.2% of excess over $5,500 Over $16,500 but not over $33,500 $434.50 plus 4.3% of excess over $16,500",
      "volatility": "medium",
      "from_batch": "374-new-mexico-business-and-tax-for-creators",
      "subject": "NMSA 1978, 7-2-7",
      "topic": "Individual income tax rates, single filers, 2025 and later",
      "applies_to_country": "US",
      "applies_to_scope": "NM",
      "tags": {
        "lane": "any",
        "stage": "setting_up",
        "region": [
          "us-nm"
        ],
        "platform": "any",
        "topic": [
          "unclassified"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r374_new_mexico_business_and_tax_for_creators_374_new_mexico_business_and_tax_for_creators_estpay",
      "category": "Business",
      "title": "New Mexico Taxation and Revenue Department: Quarterly estimated payments for self-employed",
      "summary": "The withholding requirement for self-employed, retired or investment-income individuals can be met with quarterly estimated payments using Form PIT-ES; the due dates for calendar-year filers are April 15, June 15, September 15 and January 15.",
      "body": "The withholding requirement for self-employed, retired or investment-income individuals can be met with quarterly estimated payments using Form PIT-ES; the due dates for calendar-year filers are April 15, June 15, September 15 and January 15.\n\nWhat New Mexico Taxation and Revenue Department actually says:\n\n“The withholding requirement for self-employed, retired, or individuals with investments can be met with quarterly estimated payments. Using the PIT-ES, Personal Income Tax Estimated Payment Voucher. There are two ways to calculate the required annual payment. It is the lesser of: 90% of the tax on the current year’s return or, if no return is filed, 90% of the tax for the taxable year; OR 100% of the tax on the prior year’s return, if you filed a return in New Mexico during the prior year for a full 12-month filer. If the difference between the tax shown on the return and the total of estimated tax payments and withholding tax paid is more than $1,000 the Taxation and Revenue Department determines whether the required annual payment was made and computes an underpayment penalty. A lump sum estimated payment can be made on April 15 to avoid the underpayment penalty or timely installment estimated payments must be made each quarter, For calendar-year filers who owe estimated tax payments, estimated tax payments are due by April 15, June 15, and September 15 of the tax year, and by January 15 of the following year.”",
      "source_type": "official",
      "source_link": "https://www.tax.newmexico.gov/individuals/estimated-payments/",
      "last_verified": "2026-10-18",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "New Mexico Taxation and Revenue Department",
      "evidence_quote": "The withholding requirement for self-employed, retired, or individuals with investments can be met with quarterly estimated payments. Using the PIT-ES, Personal Income Tax Estimated Payment Voucher. There are two ways to calculate the required annual payment. It is the lesser of: 90% of the tax on the current year’s return or, if no return is filed, 90% of the tax for the taxable year; OR 100% of the tax on the prior year’s return, if you filed a return in New Mexico during the prior year for a full 12-month filer. If the difference between the tax shown on the return and the total of estimated tax payments and withholding tax paid is more than $1,000 the Taxation and Revenue Department determines whether the required annual payment was made and computes an underpayment penalty. A lump sum estimated payment can be made on April 15 to avoid the underpayment penalty or timely installment estimated payments must be made each quarter, For calendar-year filers who owe estimated tax payments, estimated tax payments are due by April 15, June 15, and September 15 of the tax year, and by January 15 of the following year.",
      "volatility": "medium",
      "from_batch": "374-new-mexico-business-and-tax-for-creators",
      "subject": "New Mexico Taxation and Revenue Department",
      "topic": "Quarterly estimated payments for self-employed",
      "applies_to_country": "US",
      "applies_to_scope": "NM",
      "tags": {
        "lane": "any",
        "stage": "setting_up",
        "region": [
          "us-nm"
        ],
        "platform": "any",
        "topic": [
          "unclassified"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r374_new_mexico_business_and_tax_for_creators_374_new_mexico_business_and_tax_for_creators_icgrt",
      "category": "Business",
      "title": "New Mexico Taxation and Revenue Department: Independent contractor pay is subject to gross receipts tax",
      "summary": "In New Mexico, pay received by independent contractors is subject to gross receipts tax unless a statutory exemption or deduction applies; employee wages are exempt.",
      "body": "In New Mexico, pay received by independent contractors is subject to gross receipts tax unless a statutory exemption or deduction applies; employee wages are exempt.\n\nWhat New Mexico Taxation and Revenue Department actually says:\n\n“In New Mexico, pay received by independent contractors is subject to gross receipts tax unless a statutory exemption or deduction applies to a transaction. Employee wages are exempt from gross receipts tax.”\n\nNote: This is the line that moves most for a self-employed creator: New Mexico taxes the gross receipts of a self-employed person, not only net income.",
      "source_type": "official",
      "source_link": "https://www.tax.newmexico.gov/businesses/independent-contractors-vs-employees/",
      "last_verified": "2026-10-18",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "New Mexico Taxation and Revenue Department",
      "evidence_quote": "In New Mexico, pay received by independent contractors is subject to gross receipts tax unless a statutory exemption or deduction applies to a transaction. Employee wages are exempt from gross receipts tax.",
      "volatility": "medium",
      "from_batch": "374-new-mexico-business-and-tax-for-creators",
      "subject": "New Mexico Taxation and Revenue Department",
      "topic": "Independent contractor pay is subject to gross receipts tax",
      "applies_to_country": "US",
      "applies_to_scope": "NM",
      "tags": {
        "lane": "any",
        "stage": "setting_up",
        "region": [
          "us-nm"
        ],
        "platform": "any",
        "topic": [
          "unclassified"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r374_new_mexico_business_and_tax_for_creators_374_new_mexico_business_and_tax_for_creators_grtwho",
      "category": "Business",
      "title": "New Mexico Taxation and Revenue Department: Who must file gross receipts tax",
      "summary": "Anyone engaged in business in New Mexico must file and pay gross receipts tax for the privilege of doing business; it applies to selling property, performing services, and leasing or licensing property employed in the state.",
      "body": "Anyone engaged in business in New Mexico must file and pay gross receipts tax for the privilege of doing business; it applies to selling property, performing services, and leasing or licensing property employed in the state.\n\nWhat New Mexico Taxation and Revenue Department actually says:\n\n“If you are engaged in business in New Mexico, you must file a New Mexico tax return and pay gross receipts tax for the privilege of doing business in New Mexico. The tax is imposed on the gross receipts of persons who: sell property in New Mexico; property includes real property, tangible personal property, including electricity and manufactured homes, licenses (other than the licenses of copyrights, trademarks or patents) and franchises. perform services in New Mexico; service includes construction and all construction materials that will become part of the construction project. lease or license property employed in New Mexico”",
      "source_type": "official",
      "source_link": "https://www.tax.newmexico.gov/businesses/gross-receipts-overview/who-must-file/",
      "last_verified": "2026-10-18",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "New Mexico Taxation and Revenue Department",
      "evidence_quote": "If you are engaged in business in New Mexico, you must file a New Mexico tax return and pay gross receipts tax for the privilege of doing business in New Mexico. The tax is imposed on the gross receipts of persons who: sell property in New Mexico; property includes real property, tangible personal property, including electricity and manufactured homes, licenses (other than the licenses of copyrights, trademarks or patents) and franchises. perform services in New Mexico; service includes construction and all construction materials that will become part of the construction project. lease or license property employed in New Mexico",
      "volatility": "medium",
      "from_batch": "374-new-mexico-business-and-tax-for-creators",
      "subject": "New Mexico Taxation and Revenue Department",
      "topic": "Who must file gross receipts tax",
      "applies_to_country": "US",
      "applies_to_scope": "NM",
      "tags": {
        "lane": "any",
        "stage": "setting_up",
        "region": [
          "us-nm"
        ],
        "platform": "any",
        "topic": [
          "unclassified"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r374_new_mexico_business_and_tax_for_creators_374_new_mexico_business_and_tax_for_creators_digital",
      "category": "Business",
      "title": "NMSA 1978, 7-9-3: Gross Receipts Act: licenses of digital goods are 'property'",
      "summary": "NMSA 7-9-3: for the Gross Receipts and Compensating Tax Act 'property' includes licenses, including licenses of digital goods (but not licenses of copyrights, trademarks or patents); with 7-9-3.5, receipts from selling or licensing property in New Mexico are gross receipts.",
      "body": "NMSA 7-9-3: for the Gross Receipts and Compensating Tax Act 'property' includes licenses, including licenses of digital goods (but not licenses of copyrights, trademarks or patents); with 7-9-3.5, receipts from selling or licensing property in New Mexico are gross receipts.\n\nWhat New Mexico Compilation Commission (NMSA 1978 on NMOneSource.com) actually says:\n\n“(3) licenses, including licenses of digital goods, but not including the licenses of copyrights, trademarks or patents;”\n\nNote: Quote is item (3) of the definition of 'property'. Whether a subscription to a creator's content is a 'license of a digital good' or a service was not decided by any source read; the statute shows both are within gross receipts if performed or used in New Mexico.",
      "source_type": "official",
      "source_link": "https://nmonesource.com/nmos/nmsa/en/4340/1/document.do",
      "last_verified": "2026-10-18",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "New Mexico Compilation Commission (NMSA 1978 on NMOneSource.com)",
      "evidence_quote": "(3) licenses, including licenses of digital goods, but not including the licenses of copyrights, trademarks or patents;",
      "volatility": "low",
      "from_batch": "374-new-mexico-business-and-tax-for-creators",
      "subject": "NMSA 1978, 7-9-3",
      "topic": "Gross Receipts Act: licenses of digital goods are 'property'",
      "applies_to_country": "US",
      "applies_to_scope": "NM",
      "tags": {
        "lane": "any",
        "stage": "setting_up",
        "region": [
          "us-nm"
        ],
        "platform": "any",
        "topic": [
          "unclassified"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r374_new_mexico_business_and_tax_for_creators_374_new_mexico_business_and_tax_for_creators_grtdef",
      "category": "Business",
      "title": "NMSA 1978, 7-9-3.5: Definition of gross receipts",
      "summary": "NMSA 7-9-3.5(A)(1): gross receipts is the total consideration received from selling property in New Mexico, leasing or licensing property employed in New Mexico, granting a franchise right, selling services performed outside New Mexico whose product is initially used in New Mexico, or performing services in New Mexico.",
      "body": "NMSA 7-9-3.5(A)(1): gross receipts is the total consideration received from selling property in New Mexico, leasing or licensing property employed in New Mexico, granting a franchise right, selling services performed outside New Mexico whose product is initially used in New Mexico, or performing services in New Mexico.\n\nWhat New Mexico Compilation Commission (NMSA 1978 on NMOneSource.com) actually says:\n\n“\"gross receipts\" means the total amount of money or the value of other consideration received from selling property in New Mexico, from leasing or licensing property employed in New Mexico, from granting a right to use a franchise employed in New Mexico, from selling services performed outside New Mexico, the product of which is initially used in New Mexico, or from performing services in New Mexico.”",
      "source_type": "official",
      "source_link": "https://nmonesource.com/nmos/nmsa/en/4340/1/document.do",
      "last_verified": "2026-10-18",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "New Mexico Compilation Commission (NMSA 1978 on NMOneSource.com)",
      "evidence_quote": "\"gross receipts\" means the total amount of money or the value of other consideration received from selling property in New Mexico, from leasing or licensing property employed in New Mexico, from granting a right to use a franchise employed in New Mexico, from selling services performed outside New Mexico, the product of which is initially used in New Mexico, or from performing services in New Mexico.",
      "volatility": "low",
      "from_batch": "374-new-mexico-business-and-tax-for-creators",
      "subject": "NMSA 1978, 7-9-3.5",
      "topic": "Definition of gross receipts",
      "applies_to_country": "US",
      "applies_to_scope": "NM",
      "tags": {
        "lane": "any",
        "stage": "setting_up",
        "region": [
          "us-nm"
        ],
        "platform": "any",
        "topic": [
          "unclassified"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r374_new_mexico_business_and_tax_for_creators_374_new_mexico_business_and_tax_for_creators_grtrate",
      "category": "Business",
      "title": "NMSA 1978, 7-9-4: State gross receipts tax rate",
      "summary": "NMSA 7-9-4: for the privilege of engaging in business an excise tax of 4.875% of gross receipts applies beginning 1 July 2023 (it could rise to 5.125% under the conditions in Subsection C), plus county and municipal rates.",
      "body": "NMSA 7-9-4: for the privilege of engaging in business an excise tax of 4.875% of gross receipts applies beginning 1 July 2023 (it could rise to 5.125% under the conditions in Subsection C), plus county and municipal rates.\n\nWhat New Mexico Compilation Commission (NMSA 1978 on NMOneSource.com) actually says:\n\n“(2) beginning July 1, 2023, four and seven-eighths percent, except as provided in Subsection C of this section.”\n\nNote: Combined rate is state plus county plus municipal; see the TRD rate map. Not a sales tax: the seller owes it.",
      "source_type": "official",
      "source_link": "https://nmonesource.com/nmos/nmsa/en/4340/1/document.do",
      "last_verified": "2026-10-18",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "New Mexico Compilation Commission (NMSA 1978 on NMOneSource.com)",
      "evidence_quote": "(2) beginning July 1, 2023, four and seven-eighths percent, except as provided in Subsection C of this section.",
      "volatility": "medium",
      "from_batch": "374-new-mexico-business-and-tax-for-creators",
      "subject": "NMSA 1978, 7-9-4",
      "topic": "State gross receipts tax rate",
      "applies_to_country": "US",
      "applies_to_scope": "NM",
      "tags": {
        "lane": "any",
        "stage": "setting_up",
        "region": [
          "us-nm"
        ],
        "platform": "any",
        "topic": [
          "unclassified"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r374_new_mexico_business_and_tax_for_creators_374_new_mexico_business_and_tax_for_creators_grtrateloc",
      "category": "Business",
      "title": "New Mexico Taxation and Revenue Department: Combined GRT rate varies by location; no business-expense deductions",
      "summary": "The GRT rate varies by location because it combines state, county and municipal rates; businesses generally use the location where the goods or the product of their service are delivered; there are no deductions for business expenses.",
      "body": "The GRT rate varies by location because it combines state, county and municipal rates; businesses generally use the location where the goods or the product of their service are delivered; there are no deductions for business expenses.\n\nWhat New Mexico Taxation and Revenue Department actually says:\n\n“GRT rate varies throughout the state because the total rate combines the rates imposed by the state, counties, and municipality for each location.”\n\nNote: The same page's FAQ says: 'Are there any deductions for business expenses? No, there are not any deductions for business expenses.'",
      "source_type": "official",
      "source_link": "https://www.tax.newmexico.gov/businesses/gross-receipts-overview/",
      "last_verified": "2026-10-18",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "New Mexico Taxation and Revenue Department",
      "evidence_quote": "GRT rate varies throughout the state because the total rate combines the rates imposed by the state, counties, and municipality for each location.",
      "volatility": "medium",
      "from_batch": "374-new-mexico-business-and-tax-for-creators",
      "subject": "New Mexico Taxation and Revenue Department",
      "topic": "Combined GRT rate varies by location; no business-expense deductions",
      "applies_to_country": "US",
      "applies_to_scope": "NM",
      "tags": {
        "lane": "any",
        "stage": "setting_up",
        "region": [
          "us-nm"
        ],
        "platform": "any",
        "topic": [
          "unclassified"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r374_new_mexico_business_and_tax_for_creators_374_new_mexico_business_and_tax_for_creators_reg",
      "category": "Business",
      "title": "New Mexico Taxation and Revenue Department: Business Tax Identification Number: no fee, how to apply",
      "summary": "Registration for a New Mexico Business Tax Identification Number is free, done online or on Form ACD-31015; a sole proprietor or individual owner without employees does not need a federal EIN.",
      "body": "Registration for a New Mexico Business Tax Identification Number is free, done online or on Form ACD-31015; a sole proprietor or individual owner without employees does not need a federal EIN.\n\nWhat New Mexico Taxation and Revenue Department actually says:\n\n“There is no fee to register or obtain a Business Tax Identification Number. You may also submit an ACD-31015 Business Tax Registration to any district tax office with an appointment.”\n\nNote: Same page: 'Any entity other than a sole proprietor/individual owner that does not have employees must obtain a Federal Employer Identification Number (FEIN).'",
      "source_type": "official",
      "source_link": "https://www.tax.newmexico.gov/businesses/who-must-register-a-business/",
      "last_verified": "2026-10-18",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "New Mexico Taxation and Revenue Department",
      "evidence_quote": "There is no fee to register or obtain a Business Tax Identification Number. You may also submit an ACD-31015 Business Tax Registration to any district tax office with an appointment.",
      "volatility": "medium",
      "from_batch": "374-new-mexico-business-and-tax-for-creators",
      "subject": "New Mexico Taxation and Revenue Department",
      "topic": "Business Tax Identification Number: no fee, how to apply",
      "applies_to_country": "US",
      "applies_to_scope": "NM",
      "tags": {
        "lane": "any",
        "stage": "setting_up",
        "region": [
          "us-nm"
        ],
        "platform": "any",
        "topic": [
          "unclassified"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r374_new_mexico_business_and_tax_for_creators_374_new_mexico_business_and_tax_for_creators_llcfee",
      "category": "Business",
      "title": "NMSA 1978, 53-19-63: LLC articles of organization filing fee",
      "summary": "NMSA 53-19-63(A): the Secretary of State charges $50 for filing the original articles of organization and issuing a certificate of organization.",
      "body": "NMSA 53-19-63(A): the Secretary of State charges $50 for filing the original articles of organization and issuing a certificate of organization.\n\nWhat New Mexico Compilation Commission (NMSA 1978 on NMOneSource.com) actually says:\n\n“A. for filing the original articles of organization and issuing a certificate of organization, fifty dollars ($50.00);”",
      "source_type": "official",
      "source_link": "https://nmonesource.com/nmos/nmsa/en/4400/1/document.do",
      "last_verified": "2026-10-18",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "New Mexico Compilation Commission (NMSA 1978 on NMOneSource.com)",
      "evidence_quote": "A. for filing the original articles of organization and issuing a certificate of organization, fifty dollars ($50.00);",
      "volatility": "medium",
      "from_batch": "374-new-mexico-business-and-tax-for-creators",
      "subject": "NMSA 1978, 53-19-63",
      "topic": "LLC articles of organization filing fee",
      "applies_to_country": "US",
      "applies_to_scope": "NM",
      "tags": {
        "lane": "any",
        "stage": "setting_up",
        "region": [
          "us-nm"
        ],
        "platform": "any",
        "topic": [
          "unclassified"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r374_new_mexico_business_and_tax_for_creators_374_new_mexico_business_and_tax_for_creators_llcfeelist",
      "category": "Business",
      "title": "NMSA 1978, 53-19-63: LLC fee schedule (no annual-report fee listed)",
      "summary": "NMSA 53-19-63 lists every Secretary of State fee for a New Mexico limited liability company (organization $50, name reservation $20, registered-agent change $20, dissolution $25, foreign registration $100 and others); it lists no annual or biennial report fee.",
      "body": "NMSA 53-19-63 lists every Secretary of State fee for a New Mexico limited liability company (organization $50, name reservation $20, registered-agent change $20, dissolution $25, foreign registration $100 and others); it lists no annual or biennial report fee.\n\nWhat New Mexico Compilation Commission (NMSA 1978 on NMOneSource.com) actually says:\n\n“The secretary of state shall charge and collect: A. for filing the original articles of organization and issuing a certificate of organization, fifty dollars ($50.00); B. for filing amended or restated articles of merger and issuing a certificate of amended or restated articles, fifty dollars ($50.00); C. for filing articles of merger, conversion or consolidation and issuing a certificate of consolidation, one hundred dollars ($100); D. for filing articles of dissolution or revocation of dissolution, twenty-five dollars ($25.00); E. for issuing a certificate for any purpose not otherwise specified, twenty-five dollars ($25.00); F. for furnishing written information on any limited liability company, twenty-five dollars ($25.00); G. for providing from the secretary's records any document or instrument, ten dollars ($10.00), and twenty-five dollars ($25.00) for certification of documents or instruments; H. for accepting an application for reservation of a name or for filing a notice of the transfer of any name reservation, twenty dollars ($20.00); I. for filing a statement of change of address of registered office or registered agent, or both, twenty dollars ($20.00); J. for filing an agent's statement of change of address of registered agent, twenty dollars ($20.00); K. for issuing a registration to a foreign limited liability company, one hundred dollars ($100); L. for filing an amendment of the registration of a foreign limited liability company, fifty dollars ($50.00); and M. for filing an application for cancellation of registration of a foreign limited liability company and issuing a certificate of cancellation, twenty-five dollars ($25.00).”\n\nNote: ABSENCE RECORD (inferred from the fee list, not from operative text). Index searched: 53-19-63 in full and the Chapter 53 PDF for 'annual report' and 'biennial report' on 2026-10-18; the annual/biennial reports in Chapter 53 (Article 5 Corporate Reports) are for corporations. Check the Secretary of State's business pages for any current LLC filing requirement.",
      "source_type": "official",
      "source_link": "https://nmonesource.com/nmos/nmsa/en/4400/1/document.do",
      "last_verified": "2026-10-18",
      "reliability": "CREATOR STRATEGY",
      "source_tier": "A",
      "source_publisher": "New Mexico Compilation Commission (NMSA 1978 on NMOneSource.com)",
      "evidence_quote": "The secretary of state shall charge and collect: A. for filing the original articles of organization and issuing a certificate of organization, fifty dollars ($50.00); B. for filing amended or restated articles of merger and issuing a certificate of amended or restated articles, fifty dollars ($50.00); C. for filing articles of merger, conversion or consolidation and issuing a certificate of consolidation, one hundred dollars ($100); D. for filing articles of dissolution or revocation of dissolution, twenty-five dollars ($25.00); E. for issuing a certificate for any purpose not otherwise specified, twenty-five dollars ($25.00); F. for furnishing written information on any limited liability company, twenty-five dollars ($25.00); G. for providing from the secretary's records any document or instrument, ten dollars ($10.00), and twenty-five dollars ($25.00) for certification of documents or instruments; H. for accepting an application for reservation of a name or for filing a notice of the transfer of any name reservation, twenty dollars ($20.00); I. for filing a statement of change of address of registered office or registered agent, or both, twenty dollars ($20.00); J. for filing an agent's statement of change of address of registered agent, twenty dollars ($20.00); K. for issuing a registration to a foreign limited liability company, one hundred dollars ($100); L. for filing an amendment of the registration of a foreign limited liability company, fifty dollars ($50.00); and M. for filing an application for cancellation of registration of a foreign limited liability company and issuing a certificate of cancellation, twenty-five dollars ($25.00).",
      "volatility": "medium",
      "from_batch": "374-new-mexico-business-and-tax-for-creators",
      "subject": "NMSA 1978, 53-19-63",
      "topic": "LLC fee schedule (no annual-report fee listed)",
      "applies_to_country": "US",
      "applies_to_scope": "NM",
      "tags": {
        "lane": "any",
        "stage": "setting_up",
        "region": [
          "us-nm"
        ],
        "platform": "any",
        "topic": [
          "unclassified"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r374_new_mexico_business_and_tax_for_creators_374_new_mexico_business_and_tax_for_creators_sosstat",
      "category": "Business",
      "title": "[Unverified - being checked] New Mexico Secretary of State: Statutes governing business in NM: no assumed-name (DBA) act listed",
      "summary": "[Unverified - being checked] The Secretary of State's list of statutes governing business in New Mexico contains the corporation, cooperative, nonprofit, LLC, limited partnership and other business acts but no assumed-name or fictitious-name statute, so no state-level DBA filing was found.",
      "body": "The Secretary of State's list of statutes governing business in New Mexico contains the corporation, cooperative, nonprofit, LLC, limited partnership and other business acts but no assumed-name or fictitious-name statute, so no state-level DBA filing was found.\n\nWhat New Mexico Secretary of State actually says:\n\n“Statutes Governing Business in NM Act Statute Open File Fees and Miscellaneous Corporation Law 53-2-1 to 53-2-11 NMSA 1978 Open File Cooperative Associations 53-4-1 to 53-4-45 NMSA 1978 Open File Corporate Reports 53-5-1 to 53-5-10 NMSA 1978 Open File Professional Corporations 53-6-1 to 53-6-14 NMSA 1978 Open File Economic Development Corporation 53-7A-1 to 53-7A-6 NMSA 1978 Open File New Mexico Research Applications 53-7B-1 to 53-7B-10 NMSA 1978 Open File Nonprofit Corporation 53-8-1 to 53-8-99 NMSA 1978 Open File Indian Pueblos 53-9-1 NMSA 1978 Open File Unincorporated Associations 53-10-1 to 53-10-8 NMSA 1978 Open File Business Corporations; Substantive Provisions 53-11-1 to 53-11-51 NMSA 1978 Open File Business Corporations; Formation of Corporations 53-12-1 to 53-12-7 NMSA 1978 Open File Business Corporations; Amendment of Articles of Incorporation 53-13-1 to 53-13-13 NMSA 1978 Open File Business Corporations; Mergers and Consolidation 53-14-1 to 53-14-7 NMSA 1978 Open File Business Corporations; Sale of Assets 53-15-1 to 53-15-4 NMSA 1978 Open File Business Corporations; Dissolution of Corporations 53-16-1 to 53-16- 24 NMSA 1978 Open File Business Corporations; Foreign Corporations 53-17-1 to 53-17-20 NMSA 1978 Open File Business Corporations; Miscellaneous Provisions 53-18-1 to 53-18-12 NMSA 1978 Open File Limited Liability Companies 53-19-1 to 53-19-74 NMSA 1978 Open File Foreign Business Trusts Administration 53-20-1 to 53-20-17 NMSA 1978 Open File Uniform Revised Limited Partnership Act 54-2A-101 to 54-2A-1206 NMSA 1978”\n\nNote: ABSENCE RECORD (inferred from the listing on the Secretary of State's page, which lists no assumed-name act). Index searched: that page, read in full on 2026-10-18; also the Chapter 57 NMSA article headings and a text search of Chapter 57 for 'fictitious' and 'assumed name'. Counties or cities may still require a local registration (Albuquerque requires a business registration for home occupations, IDO 4-3(F)(10)(a)).",
      "source_type": "official",
      "source_link": "https://www.sos.nm.gov/business-services/statutes-governing-business-in-nm/",
      "last_verified": "2026-10-18",
      "reliability": "CREATOR STRATEGY",
      "source_tier": "A",
      "source_publisher": "New Mexico Secretary of State",
      "evidence_quote": "Statutes Governing Business in NM Act Statute Open File Fees and Miscellaneous Corporation Law 53-2-1 to 53-2-11 NMSA 1978 Open File Cooperative Associations 53-4-1 to 53-4-45 NMSA 1978 Open File Corporate Reports 53-5-1 to 53-5-10 NMSA 1978 Open File Professional Corporations 53-6-1 to 53-6-14 NMSA 1978 Open File Economic Development Corporation 53-7A-1 to 53-7A-6 NMSA 1978 Open File New Mexico Research Applications 53-7B-1 to 53-7B-10 NMSA 1978 Open File Nonprofit Corporation 53-8-1 to 53-8-99 NMSA 1978 Open File Indian Pueblos 53-9-1 NMSA 1978 Open File Unincorporated Associations 53-10-1 to 53-10-8 NMSA 1978 Open File Business Corporations; Substantive Provisions 53-11-1 to 53-11-51 NMSA 1978 Open File Business Corporations; Formation of Corporations 53-12-1 to 53-12-7 NMSA 1978 Open File Business Corporations; Amendment of Articles of Incorporation 53-13-1 to 53-13-13 NMSA 1978 Open File Business Corporations; Mergers and Consolidation 53-14-1 to 53-14-7 NMSA 1978 Open File Business Corporations; Sale of Assets 53-15-1 to 53-15-4 NMSA 1978 Open File Business Corporations; Dissolution of Corporations 53-16-1 to 53-16- 24 NMSA 1978 Open File Business Corporations; Foreign Corporations 53-17-1 to 53-17-20 NMSA 1978 Open File Business Corporations; Miscellaneous Provisions 53-18-1 to 53-18-12 NMSA 1978 Open File Limited Liability Companies 53-19-1 to 53-19-74 NMSA 1978 Open File Foreign Business Trusts Administration 53-20-1 to 53-20-17 NMSA 1978 Open File Uniform Revised Limited Partnership Act 54-2A-101 to 54-2A-1206 NMSA 1978",
      "volatility": "medium",
      "from_batch": "374-new-mexico-business-and-tax-for-creators",
      "subject": "New Mexico Secretary of State",
      "topic": "Statutes governing business in NM: no assumed-name (DBA) act listed",
      "applies_to_country": "US",
      "applies_to_scope": "NM",
      "tags": {
        "lane": "any",
        "stage": "setting_up",
        "region": [
          "us-nm"
        ],
        "platform": "any",
        "topic": [
          "unclassified"
        ],
        "explicitness": "any"
      },
      "verification": {
        "status": "unverified",
        "label": "Unverified - being checked",
        "reasons": [
          "legal_fetch_over_cap"
        ],
        "checked_utc": "20261021-123916Z"
      }
    }
  ]
}