SALT Report  3148 – Due to the taxpayers (Retail Food Establishment) location on the Navajo Nation Reservation and the most recent US census data calculating the population to be 96% Native American, the taxpayer requested to report gross receipts on an alternative basis (per  Subsection A of Regulation 3.2.4.9 NMAC) using this census data as the basis for inclusion or exclusion of gross receipts applicable to the compensating tax act.  The New Mexico Department of Revenue approved the alternative reporting methodology.

For Further Information:                  

New Mexico Ruling 406-13-1 (August 5, 2013)