The Department can enter into tax agreements with specific governmental entities, including tribal governments.

Section 9-11-12.1 NMSA 1978 authorizes the Department to enter into agreements with the following pueblos, tribes or nations to collect any gross receipts tax they impose:

  • Acoma Pueblo
  • Cochiti Pueblo
  • Isleta Pueblo
  • Jemez Pueblo
  • Laguna Pueblo
  • Nambe Pueblo
  • Picuris Pueblo
  • Pojoaque Pueblo
  • Sandia Pueblo
  • San Felipe Pueblo
  • San Ildefonso Pueblo
  • Ohkay Owingeh Pueblo (formerly San Juan Pueblo)
  • Santa Ana Pueblo
  • Santa Clara Pueblo
  • Kewa Pueblo (formerly Santo Domingo Pueblo)
  • Taos Pueblo
  • Tesuque Pueblo
  • Zia Pueblo
  • Zuni Pueblo
  • The 19 New Mexico Pueblos acting collectively
  • Jicarilla Apache Nation
  • Mescalero Apache Tribe

The agreements provide that if a pueblo, tribe or nation grants a 25% credit against its tax and meets other specified conditions, the state grants a 75% credit against state and local gross receipts tax due from taxpayers who are subject to both taxes (Section 7-9-88.1 NMSA 1978).  The taxpayers therefore pay the same tax as they would under state and local taxes alone – dual taxation is eliminated.  Tribal taxes apply only to businesses operating on land owned by a tribe or held by the United States in trust for the tribe.


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