New Mexico Resale Certificate Requirements
New Mexico does not require sellers to have a sales tax permit to use a resale certificate. For that reason, New Mexico has two different resale certificate forms: one for businesses registered in the state and one for sellers who are not.
How to Obtain a Resale Certificate in New Mexico
The first step you need to take in order to get a resale certificate is to apply for a New Mexico Sales Tax Permit, also known as a CRS Number. This permit will provide your business with a unique Sales Tax Number, otherwise referred to as a Tax ID Number.
Using and Obtaining Resale Certificates
If you are not required to register in New Mexico, you may fill out another resale certificate form, such as the Multistate Tax Commission’s Uniform Sales and Use Tax Certificate or the Border States Uniform Sale for Resale Certificate (Form 60-0081). Suppliers must request a copy of your resale certificate before selling you items at wholesale prices.