If you’re on a quarterly or semi-annual¬†filing schedule, your deadline is January 26, 2015! You need to pay Gross Receipts tax if you are:¬†

— Selling property in New Mexico;

— Leasing or licensing property employed in NM;

— Granting a right to use a franchise employed in NM;

— Performing services in New Mexico, and

— Selling research & development services performed outside NM, the product of which is initially used in NM.

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