The State of New Mexico charges a gross receipts tax, or sales tax, at the point of sale. As an incentive, the state will issue your company Type 16 Nontaxable Transaction Certificates (NTTCs), which work much like grocery-store coupons. A certificate is presented at the point of sale and no gross receipts tax is charged.

Who Qualifies:

This program is used primarily by producers of local advertisements and PSAs.

• the cost of a story and scenario to be used for a film
• salaries of talent, management and labor; including payments to personal services corporations with respect to the services of qualified performing artists, as determined under Section 62b(a)(A) of the Internal Revenue Code of 1986
• cost of the construction and operations, wardrobe, accessories, and related services
• costs of sound synchronization, lighting, and related services
• costs of editing and related services
• rental of facilities and equipment (including location fees)
• other direct costs of producing the film, not including lodging, rental of vehicles, or catering

1. Complete the following forms (available at nmfilm.com):
   • Film Production Company Registration
   • Application for Business Tax Identification Number
   • Application for Nontaxable Transaction Certificates - NTTCs
   Sales to Qualified Film Production companies, this FYI discusses how certain sales to a qualified film production company may be deductible under the Section 7-9-86 NMSA 1978.
2. Mail or fax the completed forms to: John Armijo, New Mexico Film Office, 418 Montezuma Avenue, Santa Fe, NM 87501 Fax: 505-476-5601
3. New Mexico Taxation and Revenue Department will send you a New Mexico Business ID Number and CRS -1 Filer's Kit.
4. You will receive Type 16 NTTC certificates from the New Mexico Taxation and Revenue Department. Present them to the vendor at the point of sale and no tax will be added to your bill.