Are reimbursed expenses taxable gross receipts?

Sometimes clients reimburse my expenses. Should these payments be included along with all my gross receipts when I file my GRT report?

Yes - Except when the expenses are incurred by an agent. For example, when a client reimburses their attorney for a filing fee the attorney paid on behalf of their client.

The rule for this is in N.M. Administration Act Sec. 3.2.1.19(C). The examples there are particularly helpful.