I have had a legal short term rental in NM since 2013 and always paid my Gross Receipts Taxes.
I just got off the phone with the State Taxation department and learned exactly what we need from AirBNB to prove they are paying over what they are calling 'occupancy taxes' properly to the State. They have been collecting them from all our New Mexico guests on rentals since July 1, 2019
We need 'a statement to agree and pay taxes called a TS 22' OR 'a NTTC - Non Taxable Transaction Certificate' from Air BNB to file with our Gross Receipts taxes.
This is such a complicated situation and AirBNB is NOT doing it properly. Each part of NM has a different Gross Receipts Tax formula which is updated twice a year. Then, cities like Santa Fe have their own lodger's tax. For my guests, the total for July 1 - Dec 31 2019 should be 15.4375% (7% to Santa Fe, 8.4375% NM Gross Receipts Tax)
When I look up my Transaction History, I can see that AirBNB charged my guests MORE than these totals in all but two cases - two bookings that were made prior to July 1 but actually occurred in July.
In your Transaction History, the amounts are called occupancy taxes which is INCORRECT and NOT USEFUL to show to the State of NM to show that these taxes have been collected by AirBNB.
Every NM AirBNB owner needs to call AirBNB and get them to get us the proper documents. They also need to explain to the State how they are collecting more money than they are entitled to from the guests.
If you file bi-annually, which I do, you need to file by 1/27/20 to avoid a penalty. Please join me in pressuring AirBNB to do the right thing and provide all NM hosts with one of the two acceptable forms to show they have collected and will pay these taxes on our behalf. We owe it to the State we do business in.