New Mexico Resale Certificate: How Resellers Get One (2026 Guide)

If you are opening wholesale accounts as a New Mexico-based reseller, the document your distributors will ask for is the Nontaxable Transaction Certificate (NTTC), Type 2 (resale of tangible personal property). It lets you buy inventory without paying New Mexico sales tax, because the tax will be collected when you sell to your own customers.

This guide covers the New Mexico specifics: which agency issues what, the exact form, what it costs, how long it takes, and how your suppliers will verify it. It is part of our step-by-step wholesale sourcing roadmap.

The documents in New Mexico

Certificate: Nontaxable Transaction Certificate (NTTC), Type 2 (resale of tangible personal property) (NTTC Type 2). Prerequisite registration: Business Tax Registration (gross receipts tax ID, formerly CRS number). Issuing agency: New Mexico Taxation and Revenue Department.

How to get it, in order

1. Register for the Business Tax Registration (gross receipts tax ID, formerly CRS number) with the New Mexico Taxation and Revenue Department. Cost: $0. Typical timing: Immediate online via Taxpayer Access Point (TAP).
2. Unusual: NM levies a gross receipts tax on sellers rather than a sales tax, and NTTCs are state-issued documents executed through the TAP portal (buyer requests/executes NTTCs online and delivers them to specific suppliers) rather than a self-completed blanket form.
3. Send the completed certificate to each distributor at account opening, and keep a copy — most suppliers keep blanket certificates on file so you do not repeat this for every order.

Out-of-state suppliers and buyers

Out-of-state buyers not registered in NM may instead provide alternative evidence, an MTC Uniform Sales & Use Tax Certificate, or a Border States Uniform Sale for Resale Certificate in lieu of an NTTC.

How suppliers verify your certificate

New Mexico provides an online lookup where a supplier can confirm your registration is valid: official verification tool. Expect serious distributors to use it — verifying buyer credentials is a standard part of wholesale onboarding, and supplier profiles in our catalogue note when a resale certificate is required.

FAQ

Does it expire?

Current-series NTTCs do not expire; they remain valid until the buyer-supplier relationship or registration ends.

Can I buy wholesale without one?

Usually yes — but the supplier must then charge you sales tax, which comes straight out of your margin, and some distributors simply refuse accounts without resale documentation. Getting the certificate first is almost always worth it.

Anything specific to New Mexico?

Register on TAP first, then execute NTTCs to each supplier from within TAP; suppliers can verify executed NTTCs through TAP. Since 2018 NM also allows ‘alternative evidence’ of resale, but suppliers strongly prefer NTTCs.

Facts above summarise official New Mexico Taxation and Revenue Department guidance; requirements change, so confirm current fees and forms at the agency site. Next step in the roadmap: choosing and verifying a supplier.