USA New Mexico Gross Receipts Tax

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My wife, a resident of New Mexico, is the First Trustee of the Irrevocable Trust of her recently deceased sister who also resided in New Mexico. She will be compensated for services she has provided when the Trust is closed. This is the only time she expects to be the Trustee of any estate and is not in business. Is she required to pay Gross Receipts Tax in New Mexico for the services she is providing?
 

kirby

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The law says it is a tax on persons “engaged in a business”. So she is not taxable as she is not in business to do these services.
 
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What if you have a business in NM and you sell products. You sell to NM residents and people outside of NM. You sell a product to someone outside of NM and the product originated in New York and goes directly to the buyer in California. Is that sale subject to NM GRT?
 

kirby

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Just having a business in New Mexico establishes nexus and so the gross receipts are taxable.
 

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