Sorry I missed this when it was posted. If you've found resolution, please ignore this response.
The little response I've had from the state/county gave me no resolution.
This is the response from state tax auditor. She did not respond to follow up questions.
I Quote:
"You are a marketplace seller, VRBO and Airbnb are the marketplace provider, pursuant to Section 7-9-117 NMSA 1978, if you obtain documentation from the marketplace provider indicating that the marketplace provider is registered with the department and has remitted or will remit the taxes due on the gross receipts from those transactions, you may deduct the receipts from the vocational rental.
The following are the related statutes:
7-9-117. DEDUCTION--GROSS RECEIPTS--MARKETPLACE SELLER.-- A. A marketplace seller may deduct receipts for sales, leases and licenses of tangible personal property, sales of licenses and sales of services or licenses for use of real property that are facilitated by a marketplace provider; provided that the marketplace seller obtains documentation from the marketplace provider indicating that the marketplace provider is registered with the department and has remitted or will remit the taxes due on the gross receipts from those transactions.
- B. The deduction provided by this section shall not apply if the marketplace provider is determined not to owe the tax due to the marketplace provider's reliance on information provided by the seller as determined pursuant to Subsection C of Section 7-9-5 NMSA 1978.
(Laws 2019, Chapter 270, Section 36)
7-9-5. PRESUMPTION OF TAXABILITY.--
- A marketplace provider engaging in business in this state is not liable for amounts of gross receipts tax collected incorrectly due to the marketplace provider reasonably relying on erroneous information provided by the seller.
(Laws 2019, Chapter 270, Section 28)
Thanks,
Tricia Zhang
Tax Auditor"
I am now into the seventh month of this fiasco with ABB. VRBO got it solved in less than six weeks. The "documentation" is the platforms notices that they will be collecting GRT commencing July 1, 2019.
Bottom line as far as I see it.
Rental platforms should be collecting ONLY GRT (state sales tax) and no occupancy taxes. Use the state map here http://tax.newmexico.gov/gross-receipts-tax-historic-rates.aspx to drill down to your exact physical location and it will tell you the correct GRT you should be charging/paying. This rate will/should match the rate on your quarterly filings.
I am at the stage, that I just rattle the cages at ABB every now and then and tell every guest that ABB is OVERCHARGING them on the taxes and tell them how much they are being cheated. Good luck.