Tax Exemption Notice - University of New Mexico

Sep 19, 2026

This Tax Exemption Notice serves as formal verification that the University of New Mexico (UNM), as a New Mexico state agency, is exempt from Gross Receipts Tax on the purchase of tangible personal property pursuant to state Statutes, section 7-9-54. The document outlines the legal basis for this exemption, provides the university's identification numbers, and clarifies that this status does not extend to service purchases, property leases, or specific construction-related items. It also includes a W-9 certification confirming the university's exempt status regarding backup withholding. Sellers may retain this document or alternative purchase records to substantiate tax-deductible sales to the institution, and the university will deduct any incorrectly charged tax from future invoice payments to ensure compliance with state regulations. This notice is a critical administrative reference for vendors conducting business with UNM to ensure proper tax reporting and financial documentation.

LanguageEnglish

CategoryLetters

FormatPDF

Pages1

AccessFree to download

Tax Exemption Notice

Gross Receipts Tax Exemption

Form W-9 Certification of Exemption

FAQs

Is the University of New Mexico exempt from Gross Receipts Tax on all purchases?

No, the exemption applies specifically to the sale of tangible personal property. It does not apply to the purchase of services, the lease of property, or items purchased for construction projects that identify gross receipts tax on the purchase order.

What documentation can a seller use to support a tax-deductible sale to UNM?

A seller may retain this tax exemption notice, a copy of the university's purchase order, a copy of the payment check, or other documentation that supports the sale to the government agency.

What happens if a vendor includes a Gross Receipts Tax charge on an invoice?

The university will pay the invoice after deducting the amount of the Gross Receipts Tax charge, as such charges are contrary to the exemption provided under state statute 7-9-54(A).

Sep 19, 2026

Upload by Aria Callaghan