Show Subnavigation

Is there only one type of NTTC?

No. The available NTTC types are: No. The available NTTC types are:

  • TYPE 2 certificates may be used for certain deductions related to the purchase of tangible personal property;
  • TYPE 5 certificates may be used for certain deductions related to services;
  • TYPE 6 certificates may be used for deductions related to construction industry;
  • TYPE 9 certificates may be used for deductions related to the purchase of tangible personal property by government entities, 501(c)(3) organizations, federal or state-chartered credit unions and Indian tribes, nations or pueblos;
  • TYPE 10 certificates may be used for the purchase of tangible personal property or services that are eligible generation plant costs by a person that holds an interest in a qualified generating facility;
  • TYPE 11 certificates may be used for the purchase of tangible personal property that is consumed in the manufacturing process;
  • TYPE 12 certificates may be used for the purchase of utilities that are consumed in the manufacturing process;
  • TYPE 15 certificates may be used for the purchase of tangible personal property by qualified federal contractors;
  • TYPE 16 certificates may be used for the purchase of property and services, the leasing of property by qualified film production companies and accredited diplomats or missions, and
  • TYPE NTTC-OSB certificates may be used by out-of-state buyers for the purchase of tangible personal property that will be resold or become an ingredient or component of a manufactured product, or for services performed on a manufactured product. For more information on NTTC types and related deductions, please see FYI-204, Nontaxable Transaction Certificates (NTTCs)
back to list
View Our Most Popular Pages & Services
Latest News:
Governor Susana Martinez

Governor Susana Martinez

Learn more about governor Martinez
Secretary Demesia Padilla

Secretary Demesia Padilla,CPA

Learn more about secretary Padilla

Online Services

Find an Online Service to Serve Your Needs

Taxation and Revenue New Mexico

1100 South St. Francis Drive
Santa Fe, NM 87504
(505) 827-0700

TRD Home          Privacy & Security          Site Policies          Accessibility/Non-Discrimination Statement          
About Us          Contact Us      Site MapLink to New Mexico Tax and Revenue Facebook Page

call us E-Mail Contact Us