NMFO Guidelines




A. Any vendor (provider) who provides goods or performs services, who occupies and maintains one or more physical places of business in New Mexico, not a virtual or online business, has established “physical presence,” for purposes of the film production tax credit, if the following conditions are present:


(1) a provider of goods or services, or its employees, or representatives, is available at that provider’s place of business during established times;
(2) a provider of goods maintains an inventory of the goods sold at the provider’s New Mexico place of business and those goods are held for sale in the vendor’s ordinary course of business at that place of business; and
(3) critical elements of any service performed by a service provider occur, are managed at or coordinated from the service provider’s place of business.


B. The following indicia will be considered in determining if the above conditions are present:

(1) the provider of the goods or services is a resident or has at least one laborer who is a New Mexico resident, as defined in the Income Tax Act;
(2) a telephone is assigned for the exclusive use by the provider of goods or services at the provider’s place of business;
(3) the place of business has been designated for the use of the goods or services provided;
(4) the place of business contains office furniture or equipment for the use by the provider;
(5) the goods or services provider is identified by business name on a sign located in or adjacent to the place of business; and
(6) a client or other persons can expect to communicate, either in person or by telephone, with the goods or services provider, or employees or representatives of the provider, at the place of business.



[ NMAC – N, 6/28/13]











Sandia Film Services

Albuquerque  New Mexico