Tax Sharing Agreements
Tribal Cooperative Agreements
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.