New Mexico Gross Receipts Files


BBER receives electronic copies of gross receipts files from the New Mexico Taxation and Revenue Dept. These gross receipts files include monthly, quarterly, and selected calendar and fiscal year summaries. We have posted the quarterly electronic files, beginning with 4Q2003, in zip format below. It is necessary to zip these files before posting to save space on our web site.

You will need some form of zip software to unzip these files. For a free evaluation version of WinZip software go to www.winzip.com/downwz.htm. PLEASE SEE IMPORTANT NOTES AT THE BOTTOM OF THIS PAGE.

Additional quarterly data (including unrevised quarters for 3Q2004 to 1Q2006), along with monthly summaries and selected annual summaries, are available in either electronic or hard-copy format at the BBER's Data Bank. Contact Data Bank staff at (505) 277-6626 or by email at dbinfo@unm.edu for more information about these other files.


Electronic data are available on this web site for the following periods:

NOTE 1: Files from 1Q2004 forward have been revised and reflect two significant changes from previous reports. First, these quarterly reports were revised to allocate establishments from the "unclassified" industry into the appropriate NAICS industries. Second, in the revision process, it was decided that the quarterly reports should reflect months of activity in the quarter rather than months reported. For example, the 4Q2003 (unrevised) report reflects activity for Sep., Oct. and Nov. 2003. However, the 4Q2004 (revised) report reflects activity for Oct., Nov. and Dec. 2004. For a more detailed explanation of this correction click here.

NOTE 2: Beginning in 1Q2005 the gross receipts reports from New Mexico Taxation and Revenue Dept. contain two new columns. These new columns, appearing as the last two columns in the data table, are labeled "Food-Med Tax" and "Food-Med Deductions". These columns were added as a result of the statutory changes allowing tax deductions on certain food and medical items.

The "Food-Med Tax" column shows the estimated amount of additional tax that would have been due if the new deductions had not gone into effect. The "Food-Med Deductions" column shows the additional sales that would have been subject to tax before the new deductions went into effect.

To make taxable gross receipts data comparable over time it's necessary to add the figures in column F "txbl gross" to the figures in column I "Food-Med Deductions". The sum of these two columns is comparable to the data published in the "txbl gross" column in reports for 2004 and earlier. Additionally, if you are using the "gross tax" column (G), you will need to add in the figures from the "Food-Med Tax" column (H) to make data from 2004 and earlier comparable with data from 2005 forward.