Do non-profits have to pay gross receipts tax?

No & Yes!

No - 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.

Yes - 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.

Purchases of services by 501(c)(3) & 501(c)(6) organizations are subject to gross receipts tax. There are examples in Taxation & Revenue Dept. Publication FYI 103.