Local display advertising rates are non-commissionable. Retail display advertising rates apply to most firms, individuals, and associations selling goods/services in the state of NM. Retail rates do not apply to other rate classifications that the Publisher has or will establish (e.g., National, Classified or Category rates). The Publisher determines rate classifications. Tax is not included on the rates stated within the rate card. Any federal, state or local taxes imposed on the printing of advertising material or on the sale of advertising space in this Newspaper shall be assumed and paid by the Advertiser. Advertising is a service and is taxable to all Advertisers, including non-profit organizations. A Type 5 Resale certificate is required of advertising Agencies to be exempt from New Mexico state gross receipts tax.