Do I owe New Mexico gross receipts tax on services for out-of-state clients who have no activity in New Mexico? I am a New Mexico resident and work from home.

[expatsp]

NM state tax has sent me a notice that I owe gross receipts tax on my schedule C income, but I thought that I only need to pay this tax on work for clients in New Mexico -- of which I have none.

[MaryK4]

If you are a New Mexico resident and work in New Mexico, you must pay gross receipts tax on your Schedule C activity.  See Gross Receipts Tax Overview.