GRT Exemptions

GRT Exemptions (14)

• Receipts from traditional Acoma livelihoods, including but not limited to farming, livestock raising, bread making, pottery making and other artisans.
• Receipts from the sales or lease of any gaming business owed by the Pueblo of Acoma tribal government.
• Receipts from sales on which the State of New Mexico imposes a gross receipts tax.
• Receipts from the wholesale sales, where tax will be collected by a subsequent retailer, which is subject to the gross receipts tax.
• Receipts from the sale of tobacco products.
• Receipts from the sale of gasoline or special fuel upon which a gasoline or special fuels excise tax has been paid to the Tribe or the State of NM.
• Receipts from the sale of telecommunications services, electricity, natural gas, propane, firewood and water for residential use of the buyer or members of the buyer’s household.
• Receipts from the sale or lease, other than construction material, to the Tribe, its governmental agencies, or political subdivision.
• Receipts from the performance of any service, other than a construction service, for the Tribe, its governmental agencies, or political subdivisions.
• Vendors who sell less than ten (10) days in a calendar year, within the Pueblo of Acoma, and who have a valid Pueblo of Acoma Vendor Permit.
• Internal sales within the Pueblo of Acoma Business Enterprises.
• Community based fundraising by charitable organizations recognized as such by Tribal Council.
• Big Game Trophy license fees.
• Tour fees for guided visits to Old Acoma originating at the Sky City Cultural Center.

Gross Receipts Tax
Recent Amendments

• Section 14-5-5(I) Receipts from the performance of any service, other than design, engineering or construction services performed for the Tribe, its governmental agencies, or political subdivisions
• Section 14-5-5(J) Receipts from vendors who sell less than ten (10) days in a calendar year or receive less than $12,000 in gross receipts in a calendar year, within the Pueblo of Acoma, and who have a valid Pueblo of Acoma Business License or Vendor Permit, if applicable.