[May 22, 2019] With the passage of House Bill 6, effective July 1, 2019, the definition of “engaging in business” has been amended to apply to persons lacking physical presence in New Mexico provided they had at least $100,000 in taxable gross receipts from sales, leases and licenses of tangible personal property the previous calendar year. NMSA §7-9-3.3. A “person” includes a marketplace provider. Id. As such, marketplace providers with sales into New Mexico over $100,000 must collect tax on behalf of their marketplace sellers. NMSA §7-9-3.5(2)(g). New Mexico permits marketplace sellers to deduct receipts for sales that are facilitated through a marketplace provider, so long as the seller obtains documentation from the provider indicating that the provider is registered with the department as has remitted or will remit taxes due on gross receipts from applicable transactions. HB 06 Section 36.