IX. UNM Tax Status

Gross Receipts Tax

The University does not pay gross receipts tax on purchases of tangible goods (except items purchased for the use in construction projects.).

The University issues a Type 9 Governmental Agencies and Organizations Non-Taxable Transaction Certificate. The certificates may be executed by governmental agencies and 501c(3) organizations for the purchase of tangible personal property only, and may not be used for the purchase of services or for the lease of property. Neither governmental agencies nor 501c(3) organizations may use these certificates to purchase construction materials to be used in construction projects.

  • This tax-exempt status applies only to items delivered in New Mexico
  • All services are taxable
  • The UNM Purchasing Department issues all tax certificates
  • A department may also use the Tax Exemption Notice from the Purchasing Director indicating the University’s tax status.  This is available at: http://sgao.unm.edu/forms-handouts/unm-tax-exempt-certificate.pdf