1. All NM Taxes
  2. Frequently Asked Questions

Frequently Asked Questions

When is the tax due?

Pay the tax on or before the 25th day of the month following the month in which the taxable event occurs.

read more

Who is required to file and pay?

Gaming Tax Manufacturer or distributor licensees who sell, lease or transfer gaming devices in the state must remit a gaming manufacturer and distributor tax of ten percent (10%) on their gross receipts from the transaction. Liquor Excise Tax Wholesalers who sell...

read more

What is the gaming tax rate?

* The gaming tax imposed on manufacturers and distributors is at a rate of 10%. The gaming tax imposed on gaming operators is 10%. The gaming tax imposed on non-profit fraternal organization is 10%. The gaming tax imposed on a racetrack gaming operator 26%.

read more

If I overpaid gaming tax, how do I obtain a refund?

Complete a corrected gaming tax form, either Form RPD-41210, Manufacturer/Distributor Gaming Tax Return or Form RPD-41209, Operator Gaming Tax Return (whichever is applicable) and Form RPD-41071, Application for Tax Refund and send them to the address on the gaming...

read more

How do I change my registration information?

To change registration information for: Cigarette Tax Gaming Tax Liquor Excise Tax Local Liquor Excise Tax Telecommunications Relay Service Surcharge Water Conservation Fee Use Form ACD-31015 Business Tax Registration to make changes and submit to the following...

read more