Agency: Taxation and Revenue Dept.
Contact Person: Jeanne Flannery
Tel. No.: (505) 827-0908
Fax No.: (505) 827-0331
Public Schools (K-12) - Exempt
Private Schools (K-12) - Not Exempt*
School Groups (e.g., clubs, bands, teams) - Not Exempt*
PTAs - Not Exempt*
PTOs- Not Exempt*
Other parent groups - Not Exempt*
Church Groups- Not Exempt*
Youth Sports League- Not Exempt*
501 (c)(3) organizations - Exempt
501 (c)(6) organizations
Other (specify:__________________)* other than 501(c)(3) groups
1a Are local sales and use taxes in your State applied to these groups in the same manner as State sales and use taxes are applied to these groups?
1b Please set forth any comments including a list of groups not listed above whose fundraising activities are exempt from sales and use taxation in your State.
- Some 501(c)(6) organizations (chambers of commerce, visitor centers & convention centers) are exempt to the extent that their receipts derive from typical chamber of commerce, visitor center or convention center activities. Otherwise their receipts are not exempt.
- Non profit organizations, whatever nonprofit status is under New Mexico or Federal law - other than501(c)(3) entities (because their receipts are totally exempt anyway) - may deduct the receipts from two fundraisers per year. Section 7-9-85 NMSA 1978.
No products are exempt.
2a Are local sales and use taxes in your State applied to these products in the same manner as State sales and use taxes are applied to these products?
Yes. Products are not exempt. Receipts of organizations, as explained under 1, may be exempt.
2b Please set forth any comments including a list of products not listed above that are exempt from sales and use taxation for fundraising purposes in your State.
Limits on number of fundraiser events per year
Limits on duration of fundraisers
Section 7-9-85 NMSA 1978 limits tax free fundraisers to two per year. The organizations can have as many fundraisers as they desire. By regulation, each tax tree fundraiser is limited (with few exceptions) to a maximum of 10 days.
224 Fast Palace Ave.
Santa Fe, NM 87501
The fundraising group (e.g., school, PTA, church)
The gross receipts tax is imposed directly on the vendor. Presumably this is the fundraising group.
Price paid by consumer to fundraising group. The gross receipts tax is measured by the receipts of the vendor. Basically this will be the price (less any discounts and refunds). Accrual basis tax payors can also deduct bad debts written off.