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for this demonstration i will be showing you how to register for a new new mexico business tax id via our taxpayer access point also known as tap this example will also conclude the addition of the special tax program the cannabis excise tax account this demonstration will be for a new business that has not yet been registered with the state of new mexico if you have an existing tax id but not a tap log on and you are needing to apply for a cannabis excise tax account you will need to create a log logon first and then follow the tutorial on our page applying for a cannabis excise tax account with an existing tap log on following these steps a gross receipts account will always be generated if you are needing only a wage withholding or non-wage withholding account you will need to submit a form acd31015 to the department to register to get to our taxpayer access point you will need to search tap dot state dot nm dot us in the search bar from our home page youre gonna scroll down and u