Gross Receipts Taxes in NM

[Patrick2650]

I have an AirBnB in NM. Looking at the AirBnB site, the guest pays for occupancy taxes as well as the gross receipts tax on both the room charge and the cleaning fee. 

My question is whether the housekeeper owes any additional taxes for gross receipts, or whether there is any paperwork that I need to give the housekeeper to prove that the gross receipts tax has been paid?

[Lorna170 · Accepted solution]

@Patrick2650  It is my understanding that the taxes on the cleaning fee have been paid by the guest and remitted by AirBnB.  Therefore, the cleaner does not owe any additional taxes on those earnings.  When you prepare her 1099 MISC, you can show the amount of federal, state and local taxes that were paid on her behalf.  Talk to your accountant.