The New Mexico Taxation and Revenue Department has updated its guidance on nontaxable transaction certificates (NTTCs). Effective April 7, 2011, sellers of tangible personal property for resale may support their gross receipts tax deductions for a sale with evidence other than an NTTC, including the use of the MTC Uniform Sales & Use Tax Certificate and the Border State Uniform Sales for Resale Certificate as specified in a department- issued rule. (FYI-204, Nontaxable Transaction Certificates, New Mexico Taxation and Revenue Department, July 2011; Bulletin B-200.14, Nontaxable Transaction Certificates Categories, New Mexico Taxation and Revenue Department, July 2011)