PO Box 309, Acoma, NM 87034
25 Pinsbaari Drive, Acoma, NM 87034
Monday – Friday
8:00 AM – 4:30 PM
Tax Office Staff
Dennis Wanya, Tax Administrator
Dionysia Pasquale, Administrative Assistant
The Pueblo of Acoma Taxation Office was established in 1977, by Tribal Resolution, to declare the intent to tax, collect, administer, and enforce the Pueblo’s Title 14 Tax Code. The Tax office administers the Business Property Tax, Gasoline Tax, Lodger’s Tax, Gross Receipts Tax, Cigarette Tax and issues Business Licenses and Vendor Permits.
The taxes imposed are to:
- Generate sufficient revenues to support the Pueblo’s government and services;
- Provide funding for industrial and/or business development; and
- Provide other essential public services as deemed appropriate by the Pueblo’s Tribal Council
Business Property Tax
The intent of the Tribal Council in enacting this tax is to respect traditional Pueblo livelihoods, customs and their contributions to tribal government, to preserve and protect the health and welfare of tribal members to pay a fair share of Pueblo governmental services provided within the Pueblo of Acoma tax jurisdiction. The tax is based on 6.5% of valued property. A Method of Payment allows for contractors to select Payment in Lieu of Business Property Tax at the rate of 5%.
As part of a compromise reached between Tribes and the State Legislature of New Mexico. All gallons of gas sold by the tribe’s retailers are assessed a .17¢ cent a gallon tax. The creation of this tax was intended to collect taxes from tribal retail gas sales.
The purpose of the Acoma Pueblo Lodging Tax is to generate revenue for the Pueblo of Acoma by imposing an occupancy tax on persons using commercial lodging within the Pueblo’s lands.
There is hereby imposed a lodging tax of six percent (6%) of the gross taxable rent for lodging paid to vendors.
Gross Receipts Tax
The creation of this tax was intended for the privilege of engaging in business within the Pueblo of Acoma jurisdiction. Tax is based on 8% of the total amount of sale, money or the value of merchandise received from selling goods, renting or leasing property or from performing services within Pueblo of Acoma lands. This GRT applies and is imposed on all Tribal and non-tribal businesses established on Pueblo of Acoma land. The Gross Receipts Tax is due to the Pueblo of Acoma Tax office on the 10th day following the end of the month for which the tax is due.
– There are 12 exemption provisions within the tax law which are considered non-taxable. E.g. pottery making, bread making, livestock, farming, etc.
(See below for more information on Gross Receipts Tax Exemptions.)
- Receipts from traditional Acoma livelihoods, including but not limited to, farming, livestock raising, bread making, pottery making and other artisans.
- Receipts from the sale or lease of any gaming business owned by the Pueblo of Acoma tribal government.
- Receipts from sales on which the State of New Mexico imposes a gross receipts tax.
- Receipts from wholesale sales, where tax will be collected by a subsequent retailer, which is subject to a gross receipts tax.
- Receipts from the sale of tobacco products.
- Receipts from the sale of gasoline or special fuel upon which a gasoline or special fuel excise tax has been paid to the Tribe or the State of New Mexico.
- Receipts from the sale of telecommunications services, electricity, natural gas, propane, firewood and water for residential use of the buyer or members of the buyer’s household.
- Receipts from the sale or lease, other than construction material, to the Tribe, its governmental agencies, or political subdivisions.
- Receipts from the performance of any service, other than design, engineering or construction services, performed for the Tribe, its governmental agencies, or political subdivisions.
- Receipts from vendors who sell less than ten (10) days in a calendar year, or receive less than $12,000 in gross receipts in a calendar year, within the Pueblo of Acoma, and who have a valid Pueblo of Acoma Business License or Vendor Permit, if applicable.
- Internal sales within the Pueblo of Acoma Business Enterprises.
- Community based fund raising by charitable organizations recognized as such by Tribal Council.
Wildlife Habitat Improvement Fee
The Wildlife Habitat Improvement Fee, which is imposed on Big Game Trophy Hunting Licenses, was enacted for the purpose of preservation, protection and improvement of the Pueblo’s wildlife habitat.
A fee of $200 shall be assessed on each Big Game Trophy Hunting License.
The Acoma Cigarette Tax purpose is to generate revenue for the Pueblo of Acoma by imposing a cigarette tax on the privilege of distributing cigarettes within the Pueblo of Jurisdiction.
Business Registration Applications
Forms – Reporting