Do non-profits and government agencies have to pay gross receipts tax?

No & Yes!

No - 501(c)(3) & 501(c)(6) organizations and government agencies do not pay gross receipts tax on tangibles they purchase. To take advantage of this exemption they must provide the seller with a Nontaxable Transaction Certificate Type 9.

Yes - Services sold to 501(c)(3)'s & & 501(c)(6)'s and government agencies are subject to gross receipts tax. This is one of the aspects of N.M. gross receipts tax law that is different from most other states' sales tax.