FAR 52.229-10 State of New Mexico Gross Receipts and Compensating Tax. Basic (Apr 2003)

As prescribed in 29.401-4(b), the contracting officer shall insert the clause at 52.229-10, State of New Mexico Gross Receipts and Compensating Tax, in solicitations and contracts issued by the agencies identified in paragraph (c) of this subsection when all three of the following conditions exist:

(1) The contractor will be performing a cost-reimbursement contract.

(2) The contract directs or authorizes the contractor to acquire tangible personal property as a direct cost under a contract and title to such property passes directly to and vests in the United States upon delivery of the property by the vendor.

(3) The contract will be for services to be performed in whole or in part within the State of New Mexico.

State of New Mexico Gross Receipts and Compensating Tax (Apr 2003)

(a) Within thirty (30) days after award of this contract, the Contractor shall advise the State of New Mexico of this contract by registering with the State of New Mexico, Taxation and Revenue Department, Revenue Division, pursuant to the Tax Administration Act of the State of New Mexico and shall identify the contract number.

(b) The Contractor shall pay the New Mexico gross receipts taxes, pursuant to the Gross Receipts and Compensating Tax Act of New Mexico, assessed against the contract fee and costs paid for performance of this contract, or of any part or portion thereof, within the State of New Mexico. The allowability of any gross receipts taxes or local option taxes lawfully paid to the State of New Mexico by the Contractor or its subcontractors will be determined in accordance with the Allowable Cost and Payment clause of this contract except as provided in paragraph (d) of this clause.

(c) The Contractor shall submit applications for Nontaxable Transaction Certificates, Form CSR-3C, to the:

State of New Mexico Taxation and Revenue Dept. 
Revenue Division 
PO Box 630 
Santa Fe, New Mexico 87509

When the Type 15 Nontaxable Transaction Certificate is issued by the Revenue Division, the Contractor shall use these certificates strictly in accordance with this contract, and the agreement between the (*________________) and the New Mexico Taxation and Revenue Department.

(d) The Contractor shall provide Type 15 Nontaxable Transaction Certificates to each vendor in New Mexico selling tangible personal property to the Contractor for use in the performance of this contract. Failure to provide a Type 15 Nontaxable Transaction Certificate to vendors will result in the vendor’s liability for the gross receipt taxes and those taxes, which are then passed on to the Contractor, shall not be reimbursable as an allowable cost by the Government.

(e) The Contractor shall pay the New Mexico compensating user tax for any tangible personal property which is purchased pursuant to a Nontaxable Transaction Certificate if such property is not used for Federal purposes.

(f) Out-of-state purchase of tangible personal property by the Contractor which would be otherwise subject to compensation tax shall be governed by the principles of this clause. Accordingly, compensating tax shall be due from the contractor only if such property is not used for Federal purposes.

(g) The (*_______________) may receive information regarding the Contractor from the Revenue Division of the New Mexico Taxation and Revenue Department and, at the discretion of the (*_________________), may participate in any matters or proceedings pertaining to this clause or the above-mentioned Agreement. This shall not preclude the Contractor from having its own representative nor does it obligate the (*______________) to represent its Contractor.

(h) The Contractor agrees to insert the substance of this clause, including this paragraph (h), in each subcontract which meets the criteria in 29.401-4(b)(1) through (3) of the Federal Acquisition Regulation, 48 CFR Part 29.

(i) Paragraphs (a) through (h) of this clause shall be null and void should the Agreement referred to in paragraph (c) of this clause be terminated; provided, however, that such termination shall not nullify obligations already incurred prior to the date of termination.

[*Insert appropriate agency name in blanks.]

(End of clause)

(h) The Contractor agrees to insert the substance of this clause, including this paragraph (h), in each subcontract which meets the criteria in 29.401-4(b)(1) through (3) of the Federal Acquisition Regulation, 48 CFR Part 29.

Mandatory (Exception);
Supplies ✖ FFP ✖ Shall be included when all three of the following conditions exist: (1) The contractor will be performing a cost-reimbursement contract. (2) The contract directs or authorizes the contractor to acquire tangible personal property as a direct cost under a contract and title to such property passes directly to and vests in the United States upon delivery of the property by the vendor. (3) The contract will be for services to be performed in whole or in part within the State of New Mexico.

52.204-3 Taxpayer Identification.

52.209-11 Representation by Corporations Regarding Delinquent Tax Liability or a Felony Conviction under any Federal Law.

52.209-12 Certification Regarding Tax Matters.

52.209-5 Certification Regarding Responsibility Matters.

52.212-3 Offeror Representations and Certifications—Commercial Items.

52.212-4 Contract Terms and Conditions—Commercial Items.

52.228-11 Pledges of Assets.

52.229-1 State and Local Taxes.

52.229-2 North Carolina State and Local Sales and Use Tax.

52.229-3 Federal, State, and Local Taxes.

52.229-4 Federal, State, and Local Taxes (State and Local Adjustments).

52.229-6 Taxes—Foreign Fixed-Price Contracts.

52.229-7 Taxes—Fixed-Price Contracts with Foreign Governments.

52.229-8 Taxes—Foreign Cost-Reimbursement Contracts.

52.229-9 Taxes—Cost-Reimbursement Contracts with Foreign Governments.

52.241-5 Contractor’s Facilities.

52.241-9 Connection Charge.

252.225-7032 Waiver of United Kingdom Levies—Evaluation of Offers.

252.228-7006 Compliance with Spanish Laws and Insurance.

252.229-7000 Invoices Exclusive of Taxes or Duties.

252.229-7001 Tax Relief.

252.229-7002 Customs Exemptions (Germany).

252.229-7003 Tax Exemptions (Italy).

252.229-7004 Status of Contractor as a Direct Contractor (Spain).

252.229-7005 Tax Exemptions (Spain).

252.229-7006 Value Added Tax Exclusion (United Kingdom)

252.229-7008 Relief from Import Duty (United Kingdom).

252.229-7009 Relief from Customs Duty and Value Added Tax on Fuel (Passenger Vehicles) (United Kingdom).

252.229-7010 Relief from Customs Duty on Fuel (United Kingdom).

252.229-7011 Reporting of Foreign Taxes – U.S. Assistance Programs.

252.229-7012 Tax Exemptions (Italy)—Representation.

252.229-7013 Tax Exemptions (Spain)—Representation.

252.229-7014 Taxes—Foreign Contracts in Afghanistan.

252.229-7015 Taxes—Foreign Contracts in Afghanistan (North Atlantic Treaty Organization Status of Forces Agreement).

252.232-7010 Levies on Contract Payments.

252.236-7010 Overseas Military Construction--Preference for United States Firms.

252.236-7011 Overseas Architect-Engineer Services--Restriction to United States Firms.

252.236-7012 Military Construction on Kwajalein Atoll--Evaluation Preference.

252.219-7012 Competition for Religious-Related Services.

5152.229-4013 TAX EXEMPTION, SPECIAL EXCISE TAX, REPUBLIC OF KOREA

5152.229-4014 TAX EXEMPTION, VALUE ADDED TAX, REPUBLIC OF KOREA

5152.229-4015 TAX EXEMPTION, POL PRODUCTS, REPUBLIC OF KOREA

5152.225-5914 Commodity Shipping Instructions

552.229-70 Federal, State, and Local Taxes.

552.229-71 Federal Excise Tax—DC Government.

652.229-70 Excise Tax Exemption Statement for Contractors Within the United States.

652.229-71 Personal Property Disposition at Posts Abroad.

752.229-70 Federal, state and local taxes.

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