N.M. Code R. § 3.2.6.8 – Separately Stating the Gross Receipts Tax

A. A person who is required to report and pay tax on gross receipts is not required to charge or collect the tax from the customer, but if the person does not separately state the amount of tax on the bill other transactional document provided to the customer, the person must affirmatively state that the gross receipts tax is included in the amount billed. This requirement is met if the person provides a general statement on bills or invoices to customers stating that New Mexico tax is included or if the information generally provided to New Mexico customers at the time of sale or subsequently indicates that the seller has included New Mexico tax in the amount charged.
B. A person who uses reasonable estimates as provided in 3.1.4.13 NMAC to determine the reporting location for reporting gross receipts and related deductions may also use these estimates for the purpose of billing tax to customers.
C. Gross receipts does not include the gross receipts tax, including any local option amount of tax, due. In a case where a person does not separately charge the tax or where the tax is charged at a different rate than the rate actually due, the person shall compute the amount of gross receipts net of tax as follows:
1. (1) total amount charged including any separately charged tax;
2. (2) divided by 1 plus the tax rate expressed as a decimal;
3. (3) equals gross receipts.
  [9/29/1967, 12/5/1969, 3/9/1972, 11/20/1972, 3/20/1974, 7/26/1976, 6/18/1979, 4/7/1982, 5/4/1984, 3/31/1986, 4/2/1986, 4/26/1990, 11/20/1990, 11/15/1996; 3.2.6.8 NMAC - Rn, 3 NMAC 2.6.8, 4/30/2001; A, 7/7/2021]