New Mexico Register / Volume XXXII, Issue 6 / March 23, 2021
NOTICE
OF PROPOSED RULEMAKING AND PUBLIC RULE HEARING
The New
Mexico Taxation and Revenue Department hereby gives notice as required under
Section 14-4-5.2 NMSA 1978 and 1.24.25.11 NMAC that it proposes to enact,
amend, repeal and repeal and replace rules regarding destination based
sourcing, marketplace providers and compensating tax as authorized by Section 9-11-6.2
NMSA 1978:
Summary
of Proposed Changes:
The New
Mexico Taxation and Revenue Department proposes to repeal and replace the
following rule(s):
Tax
Administration Act, Section 7-1-14 NMSA 1978
3.1.4.13 NMAC Reporting According
to Business Location
Gross
Receipts and Compensating Tax Act, Section 7-9-6 NMSA 1978
3.2.6.8 NMAC Separately Stating
the Gross Receipts Tax
The New
Mexico Taxation and Revenue Department proposes to amend the following rule(s):
Gross
Receipts and Compensating Tax Act, Section 7-9-3 NMSA 1978
3.2.1.7 NMAC Definitions
Gross
Receipts and Compensating Tax Act, Section 7-9-3.3 NMSA 1978
3.2.1.12 NMAC Engaging in Business
Gross
Receipts and Compensating Tax Act, Section 7-9-3.5 NMSA 1978
3.2.1.14 NMAC Gross Receipts
General
3.2.1.15 NMAC Gross Receipts;
Tangible Personal Property
The New
Mexico Taxation and Revenue Department proposes to enact the following rule(s):
Gross
Receipts and Compensating Tax Act, Section 7-9-3.5 NMSA 1978
3.2.1.20 NMAC Gross Receipts of
Marketplace Providers and Marketplace Sellers
Gross
Receipts and Compensating Tax Act, Section 7-9-7 NMSA 1978
3.2.10.23 NMAC Compensating Tax on
Services Performed Outside the State
3.2.10.24 NMAC Purchaser Entitled
to Rely on Sellers Statement as to Whether Tax Was Charged
Gross
Receipts and Compensating Tax Act, Section 7-9-12 NMSA 1978
3.2.100.10 NMAC Exemptions of
Gross Receipts of Marketplace Sellers and Marketplace Providers
Gross
Receipts and Compensating Tax Act, Section 7-9-45 NMSA 1978
3.2.203.11 NMAC Deductions of Gross
Receipts of Marketplace Providers and Marketplace Sellers
The New
Mexico Taxation and Revenue Department proposes to repeal the following rule(s):
Gross
Receipts and Compensating Tax Act, Section 7-9-7 NMSA 1978
3.2.10.10 NMAC The Use in New
Mexico of a Service Performed Entirely Outside New Mexico
Gross
Receipts and Compensating Tax Act, Section 7-9-10 NMSA 1978
3.2.13.8 NMAC Guidelines for
Activity
3.2.13.9 NMAC Third Party Sales by
Agents for Collection of Compensating Tax
Technical
Information: No
technical information was consulted in drafting these proposed rule changes.
Purpose
of Proposed Rule: The
proposed rules are being enacted, amended, repealed, and repealed and replaced
to align with current law and provide guidance on the new method of sourcing,
and to marketplace providers and sellers.
Notice
of Public Rule Hearing: A public hearing will be held on
the proposed rule changes on April 29, 2021 from 12:00 PM to 2:00PM through the
internet, email, and telephonic means in response to concerns surrounding COVID-19
and in accordance with Executive Order 2020-004, Declaration of a Public Health
Emergency, and the March 12, 2020 Public Health Emergency Order to Limit Mass
Gatherings Due to COVID-19.
The Public
Hearing will be accessible via WebEx https://nm-tax.webex.com/nm-tax/j.php?MTID=mf62ce1c91ba6017f237a822566543bbb
Meeting number (access code): 132 352 9832 Meeting password: 04292021 or by
telephone by dialing 1-844-621-3956. Any
oral comments made during this hearing will be recorded and any electronic
written comments can be submitted during the hearing at policy.office@state.nm.us.
The
proposals were placed on file in the Office of the Secretary on March 12, 2021.
Pursuant to Regulation 3.1.2.9 NMAC under Section 9-11-6.2 NMSA 1978 of the
Taxation and Revenue Department Act, the final of the proposals, if filed, will
be filed as required by law on or about May 27, 2021.
Individuals
with disabilities who need any form of auxiliary aid to attend or participate
in the public hearing are asked to contact Alicia Romero at alicia.romero@state.nm.us. The Taxation and Revenue Department will make
every effort to accommodate all reasonable requests but cannot guarantee
accommodation of a request that is not received at least ten calendar days
prior to the scheduled hearing.
Copies of
the proposed rules may be found at https://www.tax.newmexico.gov/all-nm-taxes/proposed-regulations-hearing-notices/
or are available upon request by contacting the Tax Policy Office at policy.office@state.nm.us.
Notice
of Acceptance of Written Public Comment: Written comments on the proposals can submitted by
email to policy.office@state.nm.us or by mail to the Taxation and Revenue
Department, Tax Information and Policy Office, Post Office Box 630, Santa Fe,
New Mexico 87504-0630 on or before April 29, 2021 at 5:00 PM. All written comments received by the agency
will be posted on www.tax.newmexico.gov no more than 3 business days following
receipt to allow for public review.