New Mexico Resale Certificate
Rules, Form & Expiration

Accepted form: Type 2 NTTC (Nontaxable Transaction Certificate, Type 2). Agency: New Mexico Taxation and Revenue Department.

What a New Mexico resale certificate has to say, who can sign one, how long it lasts, and how to produce a signed copy for every vendor in minutes.

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New Mexico resale certificate rules

Certificate form: Type 2 NTTC; The New Mexico Taxation and Revenue Department issues Type 2 NTTC, the Nontaxable Transaction Certificate, Type 2 to registered businesses. Our generator produces the MTC uniform certificate.
Issued by: TRD; The New Mexico Taxation and Revenue Department issues it to registered businesses. The buyer gives a copy to each supplier.
Registration number: New Mexico Business Tax Identification Number; Format: 11 digits. It appears on the buyer's New Mexico gross receipts tax registration (Business Tax Identification Number with a gross receipts tax account).
MTC uniform certificate: Accepted; The Multistate Tax Commission uniform certificate can be used for purchases here.
Streamlined (SST) certificate: Not accepted; Sellers in New Mexico should not take the Streamlined Sales Tax exemption certificate as a resale certificate.
Out-of-state buyers: Home-state permit accepted; A reseller registered in another state can generally use that registration number.
Blanket certificates: Allowed; One certificate can cover an ongoing series of purchases from the same vendor.
Expiration: No fixed expiration; NTTCs do not expire on a schedule; TRD says the 1992-series paper NTTCs have no expiration date. NTTCs under an NMBTIN stop being valid for transactions after the buyer's gross receipts tax account is closed. TRD can suspend a buyer's right to use NTTCs for misuse.

New Mexico rules in plain English

New Mexico does not use an ordinary resale certificate. The New Mexico Taxation and Revenue Department issues Nontaxable Transaction Certificates, called NTTCs. For goods you will resell, you need a Type 2 NTTC. For services you will resell, you need a Type 5 NTTC. First register for gross receipts tax and get your 11-digit New Mexico Business Tax Identification Number. Then apply for NTTCs in the Taxpayer Access Point (TAP) or on Form ACD-31050. In TAP you execute the NTTC to your supplier by entering the supplier's tax ID. Both of you can then see it in TAP. One NTTC covers all your later purchases of that kind from that supplier. It stays valid until your gross receipts tax account closes. Other states' resale certificates are not valid in New Mexico. If your business is out of state and not required to register here, you may give the Multistate Tax Commission certificate for goods, or ask the seller for an NTTC-OSB. If you misuse an NTTC, you owe the tax the seller would have paid, plus penalty and interest. The Department can also suspend your right to use NTTCs.

Sources: New Mexico resale certificate guidance · Verify a buyer's number

More New Mexico facts

New Mexico has a gross receipts tax, owed by the seller, not a sales tax; a resale certificate here is a deduction document called a Nontaxable Transaction Certificate. Source
Services bought for resale need a Type 5 NTTC; the MTC certificate cannot be used for them. Source
NTTCs executed in TAP appear in both the buyer's and the seller's TAP accounts and need not be printed. Source
NTTCs may not be used for business services deducted as ordinary business expenses, for capitalized services, or for personal use; a car dealer that uses parts in its own vehicles owes the tax. Source
FYI-204, the Department's NTTC guide, was revised August 24, 2026. Source

What a New Mexico resale certificate must include

The buyer's legal name, business address, and New Mexico Business Tax Identification Number, or a home-state registration number where allowed.
The seller's name and address.
A description of the property being purchased for resale, or for a blanket certificate a general description such as "All tangible personal property for resale".
A statement that the items will be resold in the ordinary course of business, signed and dated by the buyer.

Using your New Mexico certificate

Confirm the purchase is genuinely for resale. Using a certificate for supplies or equipment you consume is the most common audit finding.
Give the vendor the signed certificate before or at the time of the sale; a certificate produced after the fact is often rejected.
Issue one blanket certificate per vendor and keep a copy for your records.
Expiration: No fixed expiration. Reissue the certificate whenever your permit number, name, or address changes.

Unlimited signed New Mexico resale certificates

Enter your business once, add each vendor, and download a signed New Mexico certificate on the MTC uniform form. One flat yearly price covers every state where you buy inventory.

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New Mexico resale certificate FAQ

What form do I use for a New Mexico resale certificate?

New Mexico uses Type 2 NTTC, the Nontaxable Transaction Certificate, Type 2. The New Mexico Taxation and Revenue Department issues it to registered businesses. Our generator produces the MTC uniform certificate. You get a signed PDF with your business, permit, and purchase details.

Does New Mexico accept the MTC uniform resale certificate?

Yes. New Mexico accepts the Multistate Tax Commission's Uniform Sales and Use Tax Certificate, which is convenient when you buy from vendors in several states.

Can an out-of-state business use a resale certificate in New Mexico?

Yes, with conditions. TRD says other states' resale certificates are not valid in New Mexico. A buyer not required to register in New Mexico may use its home-state registration number on an NTTC-OSB (obtained by the seller, who must collect proof of the buyer's out-of-state registration), on the MTC certificate, or on a Border States certificate (AZ, CA, OK, TX, UT, Mexico, goods transported out).

Can I give a vendor one blanket resale certificate in New Mexico?

Yes. A blanket certificate in New Mexico covers every qualifying purchase from that vendor going forward, typically described as "All tangible personal property for resale".

How long is a New Mexico resale certificate valid?

NTTCs do not expire on a schedule; TRD says the 1992-series paper NTTCs have no expiration date. NTTCs under an NMBTIN stop being valid for transactions after the buyer's gross receipts tax account is closed. TRD can suspend a buyer's right to use NTTCs for misuse.

What happens if I misuse a New Mexico resale certificate?

A buyer who uses property or services other than as the NTTC states, or gives false information, owes the gross receipts tax the seller would have owed, plus penalty and interest. TRD can suspend the buyer's right to execute NTTCs.

When can a New Mexico seller rely on a resale certificate?

A seller that accepts a properly executed NTTC in good faith has conclusive evidence that the receipts are deductible. The seller must check that the transaction is the kind the NTTC type covers. In an audit the seller has 60 days from notice to produce NTTCs; after that, other evidence may be allowed under Section 7-9-43.

How do I verify a New Mexico resale certificate?

Check the buyer's New Mexico Business Tax Identification Number with the online lookup from the New Mexico Taxation and Revenue Department, linked under Sources on this page. Keep a record of the check with the certificate.

Nearby states

This page summarizes New Mexico resale certificate rules for general information and is not tax advice. Confirm current requirements with the New Mexico Taxation and Revenue Department or your tax adviser. State rules last checked October 1, 2026.

New Mexico Resale Certificate Rules, Form & Expiration