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New Mexico Resale Certificate and Seller's Permit (2026)

Last updated: 2026-10-12 · Checked against the New Mexico Taxation and Revenue Department (TRD)'s own pages, forms and rules on 2026-10-12

In New Mexico, the resale certificate is issued by the state: registered sellers get the Nontaxable Transaction Certificate (NTTC) — Type 2 (resale, lease, ingredient/component); NTTC-OSB for out-of-state buyers (NTTC Type 2 (executed in TAP; paper NTTCs via Form ACD-31050)) from the New Mexico Taxation and Revenue Department (TRD) and give a copy to their suppliers to buy inventory tax-free. The multistate Streamlined (SST) certificate is not accepted and the MTC uniform certificate is accepted only in some cases. Buyers registered only in another state can use their home-state number only in limited cases (details below). Registering for the New Mexico Business Tax Identification Number (NMBTIN) with a Gross Receipts Tax account (registration certificate): free.

Resale form

NTTC Type 2 (executed in TAP; paper NTTCs via Form ACD-31050)

issued by the state

Permit fee

Free

New Mexico Business Tax Identification Number (NMBTIN) with a Gross Receipts Tax account (registration certificate)

SST form

SSTGB Form F0003

MTC form

Limited

uniform certificate

New Mexico resale certificate and permit rules

New Mexico: seller's permit & resale certificate

Gross receipts tax (GRT) · Agency: New Mexico Taxation and Revenue Department (TRD)

Permit

New Mexico Business Tax Identification Number (NMBTIN) with a Gross Receipts Tax account (registration certificate)

Registration fee

Free

SST form

Not accepted

MTC form

Limited

Resale certificate: Nontaxable Transaction Certificate (NTTC) — Type 2 (resale, lease, ingredient/component); NTTC-OSB for out-of-state buyers (NTTC Type 2 (executed in TAP; paper NTTCs via Form ACD-31050))Issued by the stateGet the official form →You don't fill out a blank form — the state issues the certificate to registered sellers.
How long it's valid: Buyer must be registered (NMBTIN) and obtains NTTCs from TRD, then executes one to each seller; Type 2 NTTCs executed in TAP are issued immediately. One NTTC covers all transactions of the same type with that seller. Paper Series 1992 NTTCs no longer expire (Legislature removed the expiration date). Paper applications limited to five NTTCs per application.
Seller's permit: New Mexico Business Tax Identification Number (NMBTIN) with a Gross Receipts Tax account (registration certificate) — Free. TRD: 'There is no fee to register or obtain a Business Tax Identification Number.' Register online through Taxpayer Access Point (TAP) or on Form ACD-31015 (Business Tax Registration); TRD mails a registration certificate.Register with New Mexico Taxation and Revenue Department →
Buyer registered in another state?: Conditional — a buyer not required to register in New Mexico may (1) complete an NTTC-OSB that the NM seller obtains from TRD (buyer must have its principal place of business outside NM, be registered for sales or similar tax in its home jurisdiction, have no NM-taxable receipts and not be registered to collect NM GRT; seller must obtain the buyer's out-of-state license number plus evidence such as business cards/purchase orders/letterhead), (2) give an MTC Uniform Sales & Use Tax Certificate, or (3) if from Arizona, California, Oklahoma, Texas, Utah or Mexico and transporting the goods across the border, give a Border State Uniform Sale for Resale Certificate. Other states' own resale certificates are not valid.
Multistate forms: TRD: 'resale certificates issued by other states are not valid in New Mexico. In place of a Type 2 NTTC, customers who are not required to register with Taxation and Revenue may be able to execute a Multijurisdictional Sales and Use Tax certificate issued by the Multistate Tax Commission or a Border States Uniform Sale for Resale certificate.' FYI-204 (rev. 8/24/2026): NM sellers may accept the MTC certificate only from out-of-state buyers not required to be registered in NM, for three deductions — resale of tangible personal property or licenses (7-9-47), ingredients/components to manufacturers (7-9-46(A)), and services performed on manufactured products (7-9-75); the MTC must be issued by the MTC or a member state other than New Mexico. A seller who accepts a properly executed NTTC in good faith has conclusive evidence the receipts are deductible; alternative evidence may be used for most deductions (Section 7-9-43). New Mexico is not an SST member and TRD does not list the SST certificate. NTTCs executed in TAP are viewable by both seller and buyer (login required).
Verify a certificate: Official verification lookup →
Good to know: Gross receipts tax is legally imposed on the seller/lessor (who may pass the amount to the customer); an NTTC lets the seller deduct qualifying receipts rather than exempting the buyer.
Type 2 NTTCs also cover sales of tangible personal property or licenses for subsequent lease in the ordinary course of business (Section 7-9-49) and to manufacturers for ingredients/components (7-9-46(A)).
Sellers of utilities claiming the 7-9-46(B) deduction need a Type 12 NTTC; alternative evidence is not allowed.

Official sources for New Mexico (5)

Checked 2026-10-12. Multistate forms: SST SSTGB Form F0003 · MTC uniform certificate

Not listed above: details the New Mexico agency's pages, forms and rules don't state (2 items, such as a public verification lookup or drop-shipment guidance). Ask the agency before relying on them.

How to buy for resale in New Mexico, step by step

Register for a New Mexico Business Tax Identification Number (NMBTIN) with a Gross Receipts Tax account (registration certificate) with the New Mexico Taxation and Revenue Department (TRD) (free). Register online.
Get the Nontaxable Transaction Certificate (NTTC) — Type 2 (resale, lease, ingredient/component); NTTC-OSB for out-of-state buyers (NTTC Type 2 (executed in TAP; paper NTTCs via Form ACD-31050)) from the state once you're registered. Official form.
Give it to each supplier before or at the time of purchase; use a blanket certificate for regular suppliers where the state allows one. Suppliers keep it on file — you don't send it to the state.
Only buy items you'll resell this way. Anything you take out of inventory for your own use owes use tax.
When you sell, collect New Mexico sales tax from your customers unless they give you a valid exemption or resale certificate.

States that treat the SST and MTC forms the same way: Maine, Maryland and Pennsylvania. Related: New Mexico sales tax rates, nexus and filing · sales tax nexus checker · New Mexico business licenses

New Mexico resale certificate FAQ

How do I get a resale certificate in New Mexico?

New Mexico issues it: register with the New Mexico Taxation and Revenue Department (TRD) for a New Mexico Business Tax Identification Number (NMBTIN) with a Gross Receipts Tax account (registration certificate), then get the Nontaxable Transaction Certificate (NTTC) — Type 2 (resale, lease, ingredient/component); NTTC-OSB for out-of-state buyers (NTTC Type 2 (executed in TAP; paper NTTCs via Form ACD-31050)) from the state and give a copy to your suppliers.

How much does a New Mexico seller's permit cost?

Registration is free. TRD: 'There is no fee to register or obtain a Business Tax Identification Number.' Register online through Taxpayer Access Point (TAP) or on Form ACD-31015 (Business Tax Registration); TRD mails a registration certificate.

Does New Mexico accept the Streamlined (SST) or MTC multistate resale certificate?

SST certificate (SSTGB Form F0003): not accepted. MTC uniform certificate: accepted only in some cases. TRD: 'resale certificates issued by other states are not valid in New Mexico. In place of a Type 2 NTTC, customers who are not required to register with Taxation and Revenue may be able to execute a Multijurisdictional Sales and Use Tax certificate issued by the Multistate Tax Commission or a Border States Uniform Sale for Resale certificate.' FYI-204 (rev. 8/24/2026): NM sellers may accept the MTC certificate only from out-of-state buyers not required to be registered in NM, for three deductions — resale of tangible personal property or licenses (7-9-47), ingredients/components to manufacturers (7-9-46(A)), and services performed on manufactured products (7-9-75); the MTC must be issued by the MTC or a member state other than New Mexico. A seller who accepts a properly executed NTTC in good faith has conclusive evidence the receipts are deductible; alternative evidence may be used for most deductions (Section 7-9-43). New Mexico is not an SST member and TRD does not list the SST certificate. NTTCs executed in TAP are viewable by both seller and buyer (login required).

Can an out-of-state business use its home-state resale number in New Mexico?

Conditional — a buyer not required to register in New Mexico may (1) complete an NTTC-OSB that the NM seller obtains from TRD (buyer must have its principal place of business outside NM, be registered for sales or similar tax in its home jurisdiction, have no NM-taxable receipts and not be registered to collect NM GRT; seller must obtain the buyer's out-of-state license number plus evidence such as business cards/purchase orders/letterhead), (2) give an MTC Uniform Sales & Use Tax Certificate, or (3) if from Arizona, California, Oklahoma, Texas, Utah or Mexico and transporting the goods across the border, give a Border State Uniform Sale for Resale Certificate. Other states' own resale certificates are not valid.

How long is a New Mexico resale certificate valid?

Buyer must be registered (NMBTIN) and obtains NTTCs from TRD, then executes one to each seller; Type 2 NTTCs executed in TAP are issued immediately. One NTTC covers all transactions of the same type with that seller. Paper Series 1992 NTTCs no longer expire (Legislature removed the expiration date). Paper applications limited to five NTTCs per application.