Pueblo de San Ildefonso Law Library

Resolution No. SI-R21-014: New Mexico Taxation and Revenue Department Cooperative Agreement Addendum Authorization Act

At a duly called meeting of the Council of San Ildefonso Pueblo on the 29th day of June, 2021, the following law was adopted:

WHEREAS, in 2013, the Pueblo de San Ildefonso ("Pueblo") entered into a Cooperative Agreement with the New Mexico Taxation and Revenue Department ("TRD") for the administration of gross receipts taxes imposed by the Pueblo and TRD on certain transactions within the Pueblo's lands; and,

WHEREAS, in January 2019, the State of New Mexico ("State") enacted legislation to require certain internet sellers to start collecting and paying gross receipts tax on their New Mexico transactions; and,

WHEREAS, an addendum to the Cooperative Agreement was negotiated with TRD to memorialize how receipts from internet sales that are reportable to the Pueblo would be handled under the Cooperative Agreement, and to waive the TRD administrative fees on Class 1 and Class 2 receipts for a five-year period to compensate for gross receipts collected by the State during the period of July 1, 2019 to June 30, 2021 that were not reported to the Pueblo's location code; and,

WHEREAS, the Council reviewed and considered the attached "Addendum to the Cooperative Agreement Between the New Mexico Taxation and Revenue Department and the Pueblo de San Ildefonso" ("Addendum") and has determined it is in the best interests of the Pueblo to authorize the Governor to approve and sign the Addendum.

NOW THEREFORE BE IT RESOLVED, that the Council hereby enacts the attached law entitled "NEW MEXICO TAXATION AND REVENUE DEPARTMENT COOPERATIVE AGREEMENT ADDENDUM AUTHORIZATION ACT."

CERTIFICATION

The foregoing resolution was duly voted upon by the Council on June 29 , 2021, at a meeting with a vote of 9 in favor, 0 opposed, 0 abstaining and 1 absent (Governor presiding and not voting) pursuant to the authority vested in the Council by the Agreement of the Pueblo de San Ildefonso.

Terrence K. Garcia, Council Secretary

COUNCIL REPRESENTATIVE SPONSOR(S): Council Representatives

COUNCIL REPRESENTATIVE YES NO ABSTAIN ABSENT
Terrence K. Garcia X
Thelma Gonzales X
Thomas Gonzales X
M. Wayne Martinez, Jr. X
Nichole S. Martinez X
Raymond J. Martinez X
Denise Moquino X
James L. Naranjo X
Leon T. Roybal X
Nathan Sanchez X

DELIVERY OF THE RESOLUTION TO THE GOVERNOR:

Resolution No. SI-R21-014 was presented to the Governor of the Pueblo de San Ildefonso on the 30th day of June , 2021, pursuant to the Governing document of the Pueblo de San Ildefonso ("Agreement"), GOVERNOR, Sec. 4(c), and will become effective after signature by the Governor or veto override by the Council.

Terrence K. Garcia, Council Secretary

GOVERNOR'S ACTION:

{ X } APPROVED

{ } VETO - RETURNED TO COUNCIL WITH EXPLANATION:

On this 30th day of June , 2021.

Christopher Moquino, Governor

Presented by the Governor to the Council on the _______ day of ________________, 2021.

COUNCIL'S ACTION:

Override of Governor's veto:

{ } YES

{ } NO

COUNCIL REPRESENTATIVE YES NO ABSTAIN ABSENT
Terrence K. Garcia
Thelma Gonzales
Thomas Gonzales
M. Wayne Martinez, Jr.
Nichole S. Martinez
Raymond J. Martinez
Denise Moquino
James L. Naranjo
Leon T. Roybal
Irene Tse-Pe

CERTIFICATION

The foregoing resolution was duly voted upon by the Council on _________________, 2021, at a meeting with a vote of ______ in favor, _____ opposed, _____ abstaining and _____ absent (Governor presiding and not voting) pursuant to the authority vested in the Council by the Agreement of the Pueblo de San Ildefonso.

Terrence K. Garcia, Council Secretary

NEW MEXICO TAXATION AND REVENUE DEPARTMENT COOPERATIVE AGREEMENT ADDENDUM AUTHORIZATION ACT

Section 1.1. Short Title

This enactment shall be known as the "NEW MEXICO TAXATION AND REVENUE DEPARTMENT COOPERATIVE AGREEMENT ADDENDUM AUTHORIZATION ACT."

Section 1.2. Purpose

The purpose of this Act is authorize the Governor to approve and sign the Addendum to the Pueblo's Cooperative Agreement with the New Mexico Taxation and Revenue Department ("TRD") to: (1) address how receipts from internet sales that are reportable to the Pueblo would be handled under the Cooperative Agreement; and (2) waive the TRD administrative fees on Class 1 and Class 2 receipts for a five-year period to compensate for gross receipts collected by the State during the period of July 1, 2019 to June 30, 2021 that were not reported to the Pueblo's location code.

Section 1.3. Definitions

(a) "Act" means the New Mexico Taxation and Revenue Department Cooperative Agreement Addendum Authorization Act.

(b) "Addendum" means the addendum to the Cooperative Agreement.

(c) "Cooperative Agreement" means the Cooperative Agreement between the New Mexico Taxation and Revenue Department and the Pueblo signed September 30, 2013 to provide for the administration of gross receipts taxes imposed by both entities on certain taxable transactions occurring within the Pueblo's Lands.

(d) "Pueblo" means the Pueblo de San Ildefonso. "Pueblo" also means the lands over which the Pueblo has jurisdiction.

(e) "State" means the State of New Mexico.

(f) "TRD" means the New Mexico Taxation and Revenue Department.

Section 1.4. Findings

The Council hereby finds and declares that:

(a) In 2013, the Pueblo entered into a Cooperative Agreement with the TRD for the administration of gross receipts taxes imposed by the Pueblo and TRD on certain transactions within the Pueblo's lands; and

(b) In January 2019, the State enacted legislation to require certain internet sellers to start collecting and paying gross receipts tax on their New Mexico transactions; and

(c) During the period from July 1, 2019 through June 30, 2021, the State collected, or will have collected, gross receipts taxes on internet sales delivered on Pueblo lands because internet retailers reported those sales to the State's general location code instead of the Pueblo's location codes; and

(d) Because of the changes to the State's gross receipts tax laws, it would be difficult for internet retailers to determine how to report their gross receipts on internet sales on Pueblo lands; and

(e) TRD met with pueblos and tribes to discuss taxation of internet sales and it was determined that the changes to the State's gross receipts law required an amendment to the Cooperative Agreements. An addendum was negotiated with TRD to memorialize how receipts from internet sales that are reportable to the Pueblo would be handled under the Cooperative Agreement; and

(f) Under the addendum, TRD also agrees to waive the TRD administrative fees on Class 1 and Class 2 receipts for a five-year period to compensate for gross receipts collected by the State during the period of July 1, 2019 to June 30, 2021 that were not reported to the Pueblo's location code; and

(g) The Council has reviewed the attached Addendum and has determined it is in the Pueblo's best interests to approve the Addendum and authorize Governor to sign the Addendum.

Section 1.5. Authorizations

(a) The Council hereby authorizes the Governor to approve and sign the Addendum to the Pueblo's Cooperative Agreement.

(b) The Governor is authorized to make any non-substantive changes to the Addendum as may be needed, provided that the Council is notified of such changes.

Law Information

Cites

  • Council Resolution No. SI-R21-014

Effective

June 30, 2021