New Mexico Tax Nexus

State law stipulates, “Every person carrying on or causing to be carried on any activity within this state attempting to exploit New Mexico’s markets who sells property or sells property and service for use in this state and who is not subject to the gross receipts tax on receipts from these sales shall collect the compensating tax from the buyer and pay the tax collected to the department.” “Activity” is defined as:

• Maintaining or utilizing an office, distribution house, sales house, warehouse, service enterprise, or other place of business
  
  
• Maintaining a stock of goods
  
  
• Regularly soliciting orders whether or not such orders are accepted in New Mexico, unless the activity in New Mexico consists solely of soliciting by direct mail
  
  
• Regularly engaging in the delivery of property in New Mexico other than by common carrier or U.S. mail as a consequence of an advertising or other sales program directed at potential customers\

The following are specifically excluded from the definition of “activity”:

• Having a world wide web site as a third-party provider on a computer physically located in New Mexico but owned by another nonaffiliated person
  
  
• Using a nonaffiliated third-party call center to accept and process telephone or electronic orders of tangible personal property or licenses primarily from non-New Mexico buyers, which orders are forwarded to a location outside New Mexico for filling, or to provide services primarily to non-New Mexico customers 
  
   See New Mexico Administrative Code 3.2.13.8; NMS Section 7-9-10; Gross Receipts Overview; and the New Mexico Taxation and Revenue Department, Determining Nexus.