The Las Cruces Film Commission works closely with the New Mexico Film Office, under the statewide liaison network to ensure your stay in New Mexico is trouble-free. The following information is included to answer often-asked questions about the New Mexico Location Experience. It is highly recommended that you contact the Las Cruces Film Commission or the New Mexico Film Office with specific questions you may have regarding production or location requirements.

TAX BREAK: The NTTC Program gives  6% ADVANTAGE to Production Companies.

New Mexico’s 6% Advantage allows production companies to use Nontaxable Transaction Certificates (NTTCs) to deduct Gross Receipt Taxes from most production costs in New Mexico. 

In New Mexico, Gross Receipts Tax is passed on to the purchaser as a sales tax. By using NTTCs the purchaser (production company) is exempt from paying the tax. The production company realizes an average 6% savings on the purchase of goods and services related to the direct cost of producing a film, commercial, music video or any other film or multi media project licensed for public or private viewing.  After registering and obtaining NTTCs, the production company simply presents them to their vendors and is exempt from the tax.  Alternatively, production companies may apply for a 15% corporate income tax credit in lieu of the 6% Gross Receipts Tax exemption.

1, 2, 3 and Your Production is Tax Free.
Just three steps, three forms and your production is practically tax free:
1. Request the forms from the New Mexico Film Office.
2. Fill them out.
3. Send them back.

That’s it!

The forms you need:
1. The New Mexico Film Office NTTC Registration Form. (This form must be notarized.)
2. The New Mexico Department of Taxation and Revenue Registration Form.
3. The New Mexico Department of Taxation and Revenue NTTC Form. (When filling out this form, remember you are requesting Type 16 NTTCs.)

Return all three forms to the New Mexico Film Office immediately to allow the Department of Taxation and Revenue time to process your NTTCs before your production starts. If you are a New Mexico company and already have a New Mexico Tax ID number, then you need only register with the New Mexico Film Office. Once a production company is registered for NTTCs, you do not have to reregister for additional projects.

Film Investment Program
Qualified production companies may apply for up to $7.5 million in investment funds from the New Mexico State Investment Council for film production projects.  Contact the New Mexico film office for information about this program. (505) 827-9810 or www.edd.state.nm.us/film

What is Allowable?
The New Mexico 6% Advantage allows production companies to purchase most goods and services required for production. The Department of Taxation and Revenue has provided the following list as a guideline for production companies and vendors. Please note that this is not a definitive list:

   - Animals
   - Animal Handlers & Wranglers
   - Artwork
   - Camera Equipment & Rental
   - Construction Materials
   - Contract Labor and Services
   - Equipment Rental
   - Film
   - Film Editing Services
   - Generators
   - Hair Stylist Supplies
   - Make-Up
   - Office Equipment
   - Prop Rental/Purchase
   - Story and Rights
   - Wardrobe Rental/Purchase

Taxes
Gross Receipt Taxes on lodging, catering and crew transportation are not included in the program. New Mexico law, though, waives Lodger’s Tax after 30 days. For more comprehensive information on NTTCs you may refer to the Taxation and Revenue publication “FYI 280.”