Do non-profits have to pay gross receipts tax?

It's a common question. The short answer is no and yes.

501(c)(3) & 501(c)(6) organizations 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 Type 9.

Purchases of services by 501(c)(3) & 501(c)(6)organizations are subject to gross receipts tax. (See FYI 103 page 6 & Brochure 4 page 2 under What a Nonprofit May Buy)

The sometimes unexpected taxation of services sold to 501(c)(3)'s &  & 501(c)(6)'s is one of the  aspects of N.M. gross receipts tax law that is different from most other states' sales tax.