What is a resale certificate called in New Mexico?

New Mexico calls it the Nontaxable Transaction Certificate. It lets your supplier deduct the sale from its New Mexico gross receipts, so it owes no gross receipts tax on that sale and does not pass the tax on to you. The New Mexico Taxation and Revenue Department issues the New Mexico Nontaxable Transaction Certificate to a registered buyer, rather than the buyer filling in a form.

Resale certificate · New Mexico

How to Use the New Mexico Nontaxable Transaction Certificate

The short answer. The New Mexico Nontaxable Transaction Certificate is for goods bought for resale. The state issues it to registered buyers. Only the certificate the New Mexico Taxation and Revenue Department issued is valid, apart from the MTC certificate, covered below; the route for a buyer not registered in New Mexico is set out under Who May Give One.

It lets your supplier deduct the sale from its New Mexico gross receipts, so it owes no gross receipts tax on that sale and does not pass the tax on to you.

Resale Certificates in New Mexico at a Glance

What New Mexico calls it	Nontaxable Transaction Certificate
How you get it	Issued by the state
Documents accepted	The state's certificate; other routes below
Your certificate	Print your certificate
Who may give one	Depends on the circumstances
MTC uniform certificate	Accepted, with conditions
Streamlined Sales Tax certificate	Not confirmed
How long it lasts	Depends on the circumstances
Blanket certificate	Allowed
What protects the seller	Accepting it in good faith
Seller keeps it for	Not confirmed
Law	New Mexico law, cited in the sources

Read from the government sources listed at the foot of this page, last checked September 29, 2026. See the sources.

Who May Give a Resale Certificate in New Mexico

Whether a buyer must hold a New Mexico Business Tax Identification Number to buy for resale depends on the circumstances. You need a New Mexico Business Tax Identification Number and a gross receipts tax account to obtain an NTTC. A buyer not required to register in New Mexico may instead give a Multistate Tax Commission uniform certificate, a Border States certificate, or a Type OSB NTTC supplied by the seller, for goods bought for resale or manufacturing.

The New Mexico Taxation and Revenue Department issues the New Mexico Nontaxable Transaction Certificate to a registered buyer, rather than the buyer filling in a form.

Which Documents Are Accepted

Only the certificate the New Mexico Taxation and Revenue Department issued is valid, apart from the MTC certificate, covered below; the route for a buyer not registered in New Mexico is set out under Who May Give One.

New Mexico accepts the Multistate Tax Commission's Uniform Sales and Use Tax Resale Certificate, with conditions. Only a buyer not required to register in New Mexico may use it, and only for tangible personal property or licenses bought for resale or as an ingredient of a manufactured product (and manufacturing services on that product). It cannot be used to buy services for resale.

We have not confirmed whether New Mexico accepts the Streamlined Sales Tax Certificate of Exemption; check with the New Mexico Taxation and Revenue Department.

How Long It Lasts

How long the New Mexico Nontaxable Transaction Certificate stays valid depends on the circumstances. An executed NTTC has no expiration date, but it stops being valid for transactions after the buyer's gross receipts tax account is closed.

One blanket certificate may cover repeat purchases from the same seller.

For Sellers Who Accept One

Under New Mexico's law, a seller that takes a resale certificate in good faith is relieved of liability for the tax on that sale.

We have not confirmed how long a seller should keep a resale certificate; check with the New Mexico Taxation and Revenue Department.

Worth Knowing in New Mexico

Use a Type 2 NTTC for goods you resell and a Type 5 NTTC for services you resell. A properly executed NTTC accepted in good faith is conclusive evidence of your supplier's deduction. Your supplier may also support the deduction with its own evidence under New Mexico law, such as invoices or a signed resale statement from you.

More for New Mexico Businesses

New Mexico's gross receipts tax registration page
Sales tax nexus checker, to see where your sales may require you to register.
New Mexico LLC guide, for forming and running an LLC in the state.
LLC guide for eBay sellers in New Mexico, for selling through a marketplace.

Frequently Asked Questions

: New Mexico calls it the Nontaxable Transaction Certificate. It lets your supplier deduct the sale from its New Mexico gross receipts, so it owes no gross receipts tax on that sale and does not pass the tax on to you. The New Mexico Taxation and Revenue Department issues the New Mexico Nontaxable Transaction Certificate to a registered buyer, rather than the buyer filling in a form.
: Whether a buyer must hold a New Mexico Business Tax Identification Number to buy for resale depends on the circumstances. You need a New Mexico Business Tax Identification Number and a gross receipts tax account to obtain an NTTC. A buyer not required to register in New Mexico may instead give a Multistate Tax Commission uniform certificate, a Border States certificate, or a Type OSB NTTC supplied by the seller, for goods bought for resale or manufacturing.
: New Mexico accepts the Multistate Tax Commission's Uniform Sales and Use Tax Resale Certificate, with conditions. Only a buyer not required to register in New Mexico may use it, and only for tangible personal property or licenses bought for resale or as an ingredient of a manufactured product (and manufacturing services on that product). It cannot be used to buy services for resale. We have not confirmed whether New Mexico accepts the Streamlined Sales Tax Certificate of Exemption; check with the New Mexico Taxation and Revenue Department.
: How long the New Mexico Nontaxable Transaction Certificate stays valid depends on the circumstances. An executed NTTC has no expiration date, but it stops being valid for transactions after the buyer's gross receipts tax account is closed. One blanket certificate may cover repeat purchases from the same seller.
: Under New Mexico's law, a seller that takes a resale certificate in good faith is relieved of liability for the tax on that sale. We have not confirmed how long a seller should keep a resale certificate; check with the New Mexico Taxation and Revenue Department.

This guide is general information, not legal or tax advice, and reading it does not create an attorney-client relationship. It reports what each state's tax agency, or the multistate bodies' published notes, say about the certificate a buyer gives a supplier when it buys goods for resale, with the sources this page cites. It cannot tell you whether your own purchase qualifies: that turns on what you buy, whether you resell it, and where you are registered, and a certificate given for a purchase that does not qualify can leave the buyer owing the tax. Confirm your own position with the tax agency named on this page before you give or accept one.

Sources

Each entry below is a document recorded in our verified New Mexico sources, and each entry says what the document is. Some statutory text is read from an accurate mirror rather than from the state's own host, and those say so. Where we hold the citation but no stable public link, the citation is printed on its own rather than pointed at a guessed address.

tax.newmexico.gov/businesses/non-taxable-transaction-certificates-nttc/Non-Taxable Transaction Certificates (NTTC)
realfile.tax.newmexico.gov/FYI-204.pdfFYI-204 Nontaxable Transaction Certificates (NTTCs), Rev. 8/24/2026
srca.nm.gov/parts/title03/03.002.0201.html3.2.201 NMAC Gross Receipts: Nontaxable Transaction Certificates
mtc.gov/wp-content/uploads/2023/01/Unif-Resale-Cert-revised-10-14-22.pdfMTC Uniform Sales & Use Tax Resale Certificate, Multijurisdiction (rev. 10/14/2022)
streamlinedsalestax.org/about-us/state-informationStreamlined Sales Tax Governing Board: State Information (member list)
Law on resale certificates in New Mexico: 3.2.201 NMAC
New Mexico statute: Section 7-9-43 NMSA 1978 (evidence supporting a deduction)

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Edmond Hui · Founder, MyStateLLC

Edmond Hui is a software engineer and serial entrepreneur based in New York who has founded multiple online businesses across e-commerce, media, and information publishing. Before transitioning into tech, he spent years as a commercial real estate professional closing deals totaling over 100,000 square feet, giving him firsthand experience with business formation and entity structuring. He built MyStateLLC to provide the free, state-specific LLC guidance he wished existed when forming his own companies.