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Please find the Tax Section that applies to you below.

Bingo and Raffle Tax

Section 60-2F-21 NMSA 1978 of, the New Mexico Bingo and Raffle Act, (effective July 1, 2009) imposes a bingo and raffle tax.

If the tax applies to you, the information below may be helpful.  

For tax periods beginning on or after July 1, 2009, use form RPD-41345, New Mexico Bingo and Raffle Tax Return to report and pay the tax.

The tax is 0.5% of the gross receipts of any game of chance held, operated, or conducted for or by a qualified organization. The bingo and raffle tax is due quarterly on April 25, July 25, October 25 and January 25. We deposit the revenue from the bingo and raffle tax in the General Fund.

Gambling Tax Forms and Documents

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