ALL Businesses providing services or selling goods or property on Jicarilla Apache trust lands or within the Reservation are subject to the gross receipt tax. If a business has an office off the reservation, but provides services or sells goods or property on the reservation, the business must pay the Nation’s Gross Receipt taxes on the sales made and services provided on the reservation.

(Example: If a well drilling business is located in Farmington, but drills a well on the Jicarilla Apache Reservation, the fees charge for drilling the well is subject to the gross receipt tax. Similarly, if a contractor is hired to service the well, the fees charged for servicing the well are subject to gross receipt tax.)

• • Itinerant vendors that do not have any fixed place of business, either on or off the reservation, and do not have a total sales in excess of $20,000 annually, either on or off the reservation;
• • Sales of livestock or agricultural goods, tobacco products, electricity, gas and or other fuels for residential or commercial use, sales of Authentic Native American Arts and Crafts, groceries, food stuff and prepared meals;
• • Sales of goods at wholesale for later resale;
• • Leasing or rental of real property for residential purposes, and sales of goods or services for incorporation into residences, including residential construction services;
• • Sales of gasoline, special fuels or liquor upon which a tax has already been imposed by the Nation or the State of New Mexico;
• • Sales to or by the Nation, its governmental subdivision or entities.

• • If the business is at least 50% or more owned by the Jicarilla Apache tribal member (Jicarilla Apache Entity), the tax must be remitted to the Jicarilla Apache Revenue and Taxation Department on the attached form. Taxes are due on the 25th day of the month succeeding the end of each monthly period.
• • If the Business is not owned by a Jicarilla Apache tribal member, the Nation’s gross receipt tax is subject to the reciprocal tax credit agreement with the State. This allows the Business to pay a single tax to the State. The State and Nation will allocate the tax after payment to the state.
• • The reciprocal tax credit agreement with the State provides that the Business shall indicate the location code in the CRS-1 Form as follows: Rio Arriba County: 17-932 sales by non-tribal members to non-tribal members and 17-931 sales to or by tribal entities or members. Sandoval County: 29-932 sales by non-tribal members to non-tribal members and 29-931 sales to or by tribal entities or members.

The New Mexico statues and NMTRD regulations provide that the taxpayer must report all business locations under one identification number and on a CRS-1 Form. To facilitate distribution of tax revenues to local governments, taxpayers are required to report their receipts from the sale of goods or services to the appropriate location. To avoid dual taxation on receipts from the performance of services on Indian lands in New Mexico, the legislature has authorized a credit against gross receipts tax due to the State for receipts subject to the Jicarilla gross receipt tax. To prevent underreporting of Jicarilla gross receipts tax, and possible dual taxation on the same receipts, taxpayers who have receipts from the sale of goods or the performance of services within the Jicarilla Apache Reservation should report the location of those receipts as the “Jicarilla Apache Nation 1” location in the “Gross Receipts Tax Rate Schedule” in the CRS-1 Filer’s Kit. The “Jicarilla Apache Nation” location codes are located within the location codes for Sandoval and Rio Arriba counties. Taxpayers should report their receipts from within the Jicarilla Apache Reservation even if they maintain a business location outside the Reservation.

If a taxpayer does not report its receipts from the services it provides on the Reservation on the CRS-1 Form, the taxpayer is still subject to the Jicarilla Apache Nation’s gross receipt tax on its receipts from providing those services. Although the taxpayer may have complied with state reporting requirements, the taxpayer will have violated the Nation’s tax laws. The Nation will have the right to independently assess the taxpayer for gross receipts taxes on services performed on the Reservation.

EXAMPLE 1:
Taxpayer has a place of business in Farmington and performs well servicing on the Jicarilla Apache Reservation as well as on gas wells off the reservation. Taxpayer receives approximately half of its gross receipts of $100,000 from services performed on the Reservation. Taxpayer reports $50,000 in receipts to the Farmington location and on taxpayers’ CRS-1 return and $50,000 in receipts to the Jicarilla Apache Reservation. Taxpayer pays $3,437.50 in gross receipts taxes for services reported to Farmington, and $3,000 in gross receipts taxes for services reported to the Reservation. Taxpayer pays a total of $6,437.50 and complies with the gross receipts tax law and reporting requirements of both the Nation and the state.
EXAMPLE 2:
Taxpayer has a place of business in Farmington and performance well servicing on the Jicarilla Apache Reservation as well as on gas wells off the reservation. Taxpayer receives approximately half of its gross receipts of $100,000 from services performed on the Reservation. Under State law and regulations, taxpayer elects to reports all of its receipts to the Farmington location on its CRS return and pays tax on its gross receipts of $6,875. The State does not credit the taxpayer with the Jicarilla Apache gross receipt since taxpayers did not report any services to the Reservation location code. The Jicarilla Apache Nation, in a separate assessment, imposes its gross receipts tax of 6% and collects $6,000 in gross receipts taxes plus penalties and interest from taxpayers. Taxpayer will have subjected itself to dual taxation and paid $12,875 in gross receipts tax plus penalties and interest.

If a Business fails to collect, report and pay taxes on sales of services or goods, occurring on the Reservation on the CRS-1 Form or to the Jicarilla Apache Revenue and Taxation Department, either the State or the Nation may initiate an assessment against Business. The Business may be subject to penalties and interest on either or both the State and Nation’s tax. The Nation’s tax is a legal obligation arising from the Nations on inherent sovereign authority and is independent from the State’s taxing authority. The Nation may independently take enforcement actions against the Business in Tribal Court.

All Business selling goods or performing services on the Reservation must register with the Jicarilla Apache Revenue & Taxation Department. Registration forms and information may be obtained by contacting the Department @P.O. Box 950, Dulce NM 87528, Phone numbers (575)759-4448 Kathleen Atole or (575)759-4254 Josephine Lucero. In addition, depending on the type of services or goods sold, the Business may be required to register with the Jicarilla Apache Department of Labor or the Oil & Gas Administration. In addition, any company with an operating permit must comply with all tribal laws, including the gross receipts tax ordinance, to maintain their operating permit. See J.A.N.C. 18-1-4(g). The Nation’s Revenue and Taxation Department will be monitoring business activity on the Reservation and the CRS-1 reports made to the State to ensure that businesses are paying the Nation’s tax.

Businesses must also register with the State if they are non-Jicarilla Apache entities. Businesses that are Jicarilla Apache entities must register with the State if they have sales to non-Jicarilla entities or provide services off of the Reservation. The registration forms are available online at www.state.nm.us/tax/.

Step One- Revenue & Taxation Department Jicarilla Apache Nation Gross Receipt Tax Business Registration Application Under the Authority of the Jicarilla Apache Nation, Law and Order Code, Title 11, Tax Administration Ordinance and Gross Receipts Tax Ordinance.

• Obtain a Gross Receipt Business Registration Application and Tax information through Revenue and Taxation Department, Jicarilla Apache Nation.
• Point of contact Kathleen Atole 575-759-4448 or Josephine Lucero 575-759-4254.
• Required Information:
   1. Business Name, Mailing Address, Phone Number & Contact Person.
   2. New Mexico CRS Number (Combined Report Systems Identification Number)