SALT Report 2187 – The New Mexico Senate introduced legislation that, if passed, will require remote sellers to pay gross receipts tax. The legislation also amends the definition of “engaged in business” in New Mexico to include those selling goods or delivering products directly or indirectly to a customer located in New Mexico. The legislation also repeals the exemption for receipts from a service performed outside the state.
If passed, the Senate Bill 539 would be effective July 1, 2013.
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