RPD-41392: RPD-41392 Qualified Film Vendor (Revision 2023-01)
New Mexico · New Mexico TRD · Used for tax years 2024, 2025, 2026
Form RPD-41392 is New Mexico’s Qualified Film Vendor application, used to build a list that helps film production companies identify qualified New Mexico vendors. It collects business identification, address and contact information, along with the types of goods or services provi
Who files this form
Form RPD-41392 is an application for the New Mexico Qualified Film Vendor List. The form does not state a general filing requirement.
To qualify as a vendor, a business must:
- Have a physical presence in New Mexico, with the owner or an employee being a New Mexico resident.
- Sell or lease goods or services related to standard industry craft inventory.
- Be subject to New Mexico gross receipts tax, income tax, or corporate income tax under the acts listed on the form.
The vendor definition excludes personal services businesses. It also excludes services provided by nonresidents hired or subcontracted for tasks associated with the standard industry positions of director, writer, or producer.
What you'll need
The form asks for:
- Business name and NMBTIN.
- Mailing and physical addresses, including city, state, and ZIP code.
- Type of business and business telephone number.
- Type of goods or services provided.
- Printed name, signature, and date.
The form does not list any required supporting documents.
How to file
Complete the business information, then print your name, sign, and date the form. Your declaration confirms that the document is true, correct, and complete to the best of your knowledge.
Submit the form either:
- Electronically through your Taxpayer Access Point (TAP) login at https://tap.state.nm.us.
- By emailing the completed form to TRD-FilmCredit@state.nm.us.
No mailing address for submission is provided. For assistance, call the Department Film Credit Unit at 505-795-1735.
Common mistakes
The form warns against willfully attempting to evade or defeat a tax or its payment. This is a felony punishable upon conviction by a fine of $1,000 to $10,000, imprisonment for one to five years, or both, plus prosecution costs and any other penalties provided by law.
Questions people ask
What is this form for?
It helps film production companies identify qualified New Mexico vendors by building a qualified film vendor list.
Will my business information be made public?
By signing, you authorize the Taxation and Revenue Department to publish your business name and the business contact information listed on the form on its website's New Mexico Qualified Film Vendor List.
What counts as a physical presence in New Mexico?
It means a New Mexico physical address where the vendor conducts business, stores inventory, or creates, assembles, or offers for sale the product purchased or leased by a film production company. The vendor or an employee must also be a resident.
Where can I get help with the form?
Call the Department Film Credit Unit at 505-795-1735.