The District is owned and governed jointly by the 19 New Mexico Pueblos. Our purpose is to provide a governance structure for the District land under the sovereign authority of the 19 New Mexico  Pueblos, and for the benefit of the New Mexico Pueblos. In doing so, the District Governing Council enacted a Tax Ordinance that imposes a gross receipts tax on individuals and businesses selling or leasing property or performing services on our property.

Taxpayers pay the gross receipts tax under procedures put in place by a Cooperative Agreement between the 19 Pueblos District and the New Mexico Taxation and Revenue Department (NMTRD). The Cooperative Agreement allows a taxpayer to pay the gross receipts tax to NMTRD, and NMTRD distributes a portion of that tax to the 19 Pueblos District.

The downloadable packet explains gross receipts tax, how to pay gross receipts tax, applying for a CRS identification number, and registering your business with both the NMTRD and the 19 Pueblos District.

All businesses, whether class 1, 2 or 3, must register annually with the 19 Pueblos District using the enclosed Business Registration Form and pay a twenty-five dollar ($25) fee for the calendar year. Additional information is listed on the Business Registration Form to the right.

Frequently Asked Questions

• What are Gross Receipts?
• Who Must File?
• What Location Code Should Be Used for the 19 PUEBLOS DISTRICT Property?
• Who Should Register with Taxation and Revenue Department?
• Who Should Register with the 19 PUEBLOS DISTRICT Office?
• Who Should be Contacted for More Information?

What are Gross Receipts?

Gross receipts are the total amount of money or value of other consideration received from:

• Selling property on the 19 PUEBLOS DISTRICT Property;
• Leasing or licensing property employed on the 19 PUEBLOS DISTRICTProperty;
• Granting a right to use a franchise employed on the 19 PUEBLOSDISTRICT Property;
• Having an office location on 19 PUEBLOS DISTRICT Property and aresubject to the gross receipts tax;
• Performing services on the 19 PUEBLOS DISTRICT Property, and
• Selling research and development services performed outside NewMexico, the product of which is initially used on the 19 PUEBLOSDISTRICT Property.

Gross receipts mean the total amount of money or other consideration received from the above activities. Although the gross receipts tax is imposed on businesses, it is common for a business to pass the gross receipts tax on to the purchaser either by separately stating it on the invoice or by combining the tax with the selling price.

The gross receipts tax rate on the 19 PUEBLOS DISTRICT Property is 7.75% as of January 1, 2023, but is subject to change. Most businesses pay the total gross receipts tax to the New Mexico Taxation and Revenue Department, which then distributes the District's portion to the District’s Tax Office. However, if you are a Pueblo-owned business, you will pay the total gross receipts tax directly to the District’s Tax Office.

Who Must File?

Non-Pueblo Owned Businesses

If you are engaged in business on the 19 PUEBLOS DISTRICT Property, and you are not a business owned by one or more of the New Mexico Pueblos or by members of a New Mexico Pueblo, you must file a New Mexico tax return and pay gross receipts tax for the privilege of doing business in New Mexico and on the 19 PUEBLOS DISTRICT Property. The tax is imposed on the gross receipts of persons who are engaging in business on the District by:

• selling property on the 19 PUEBLOS DISTRICT Property; property includes real property, tangible personal property, including utilities, licenses (other than the licenses of copyrights, trademarks or patents) and franchises.  This includes all construction materials that are part of a construction project on the District.
• performing services on the 19 PUEBLOS DISTRICT Property; services includes catering, construction services,
• recreational services, and entertainment services.
• leasing or licensing property employed on the 19 PUEBLOS DISTRICT Property.
• granting a right to use a franchise employed on the 19 PUEBLOS DISTRICT Property.
• selling research and development services performed outside New Mexico when the product of the service is initially used on the 19 PUEBLOS DISTRICT Property.

Pueblo-Owned Businesses

If you are a business owned by one or more of the New Mexico Pueblos or by members of a New Mexico Pueblo, and you have gross receipts from engaging in business on the District as described above, you must report and pay gross receipts tax from transactions on the 19 PUEBLOS DISTRICT Property directly to the 19 PUEBLOS DISTRICT Tax Office. Please do not report and pay gross receipts tax on those receipts to the New Mexico Taxation and Revenue Department.

How to Apply for a CRS Identification Number

Use this number to report and pay State and District gross receipts tax under the Combined Reporting System (CRS). Known as a CRS Identification Number, the State of New Mexico offers two ways to obtain a CRS identification number. You can submit an ACD-31015, Application for Business Tax Identification Number to any local tax office. For instructions on completing this form, please visit NM Taxation & Revenue’s Taxpayer Access Point online https://tap.state.nm.us/TAP/_/. You can also apply for a CRS identification number online. There is no fee to register or obtain a CRS identification number. You can return your forms to any district tax office or register online and receive a CRS identification number immediately. 

What Location Code Should Be Used for the 19 PUEBLOS DISTRICT Property?

Using the correct location code is important when filing and paying your District gross receipts tax.  To report your gross receipts from transactions on the 19 PUEBLOS DISTRICT Property, use the  following location codes:

• 02-905 Use for Sales or services to Tribal Entities or Pueblo Tribal Members located on the District property

• 02-906 Use for Sales to All Other Customers.

Who Should Register with Taxation and Revenue Department?

Anyone who is not a business owned by one or more of the New Mexico Pueblos or by members of a New Mexico Pueblo, and who engages in business on the 19 PUEBLOS DISTRICT Property must register with the New Mexico Taxation and Revenue Department (NMTRD) and with the 19 PUEBLOS DISTRICT Tax Office. A business owned by one or more of the New Mexico Pueblos or by members of a New Mexico Pueblo and is only doing business on the District needs to register only with the 19 PUEBLOS DISTRICT Office.

Who Should Register with the 19 PUEBLOS DISTRICT Office?

Anyone who engages in business on the 19 PUEBLOS DISTRICT Property must register with the 19 PUEBLOS DISTRICT Tax Office utilizing the District Registration Form and paying a twenty-five dollar ($25) fee for the calendar year. The District Office only accepts checks or cash payments. After registration with the District is complete, you will receive a certificate with your business registration number. This authorizes your registered business to engage in business on District property.

If you do not have the form or if you have any questions, please contact Alicia Montoya, District Manager/Tax Administrator at (505) 212-7028.

Who Should be Contacted for More Information?

19 Pueblos District Office

2401 12th Street NW Suite 201B
Albuquerque, NM 87104
Telephone: (505) 212-7028

TRD Albuquerque District Field Office

5301 Central Avenue Northeast
Albuquerque, NM 87198-8485
Telephone: (505) 841-6200
Hours: Monday – Friday 8:00 am - 5:00 pm