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Can I make photocopies of my NTTC’s?

An NTTC may be copied only:

  • By TRD or, on TRD’s request, by the person to whom the NTTC has been issued or to the seller or lessor who has accepted the NTTC for audit, tax compliance or tax administration purposes;
  • By the person to whom TRD has issued the NTTC for internal record-keeping purposes or in response to a request from a seller or lessor as a duplicate of the executed NTTC, or
  • By the seller or lessor who has accepted in good faith an NTTC executed by a buyer or lessee for internal record-keeping purposes only.

No buyer, lessee, seller or lessor may execute or attempt to execute a photocopy or other reproduction of a previously executed NTTC. Doing so may result in suspension of the privilege of using NTTCs.

If you have run out of blank NTTCs, please re-order more through our online system at https://tap/state/nm.us.

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