reglab/housing_qa huggingface dataset:
NM Stat § 7-9-41.6 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 9 - Gross Receipts and Compensating Tax|Section 7-9-41.6 - Exemption; gross receipts; certain health care providers from federal coronavirus aid, relief, and economic security act payments.

Exempted from the gross receipts tax are receipts of health care providers, other than hospitals licensed by the department of health, from payments by the United States department of health and human services from the federal public health and social services emergency fund to providers eligible to receive the payments pursuant to the federal Coronavirus Aid, Relief, and Economic Security Act.History: Laws 2020 (1st S.S.), ch. 4, § 3. ANNOTATIONSEmergency clauses. — Laws 2020 (1st S.S.), ch. 4, § 5 contained an emergency clause and was approved June 29, 2020.Cross references. — For federal Coronavirus Aid, Relief, and Economic Security Act, see Pub.L. 116 136.Temporary provisions. — Laws 2020 (1st S.S.), ch. 4, § 4, effective June 29, 2020, provided:A. Notwithstanding Sections 7-1-67 and 7-1-69 NMSA 1978, no interest shall accrue and no penalty shall be assessed to a taxpayer for: (1) tax liabilities pursuant to the Income Tax Act or the Corporate Income and Franchise Tax Act for failure to pay the tax that became due April 15, 2020 through July 15, 2020; provided that the failure to pay the tax was made without intent to evade or defeat the tax; and provided further that payment for the unpaid payments is made in full on or before April 15, 2021; (2) tax liabilities pursuant to the Withholding Tax Act for failure to pay the tax that became due March 25, 2020 through July 25, 2020; provided that the failure to pay the tax was made without intent to evade or defeat the tax; and provided further that payment for the unpaid taxes is made in full on or before April 25, 2021; (3) gross receipts tax, local option gross receipts tax or compensating tax liabilities for failure to pay any of those taxes that became due March 25, 2020 through July 25, 2020; provided that the failure to pay the tax was made without intent to evade or defeat the tax; and provided further that payment for the unpaid taxes is made in full on or before April 25, 2021; and (4) tax liabilities assessed between September 3, 2019 and January 3, 2020 as the result of a managed audit performed in accordance with a managed audit agreement pursuant to Section 7-1-11.1 NMSA 1978; provided that payment for those liabilities is made pursuant to terms of the managed audit agreement on or before December 31, 2020. B. Notwithstanding Sections 7-38-49 and 7-38-50 NMSA 1978, no interest shall accrue and no penalty shall be assessed to a property owner for unpaid property taxes that became due April 10, 2020 pursuant to Section 7-38-38 NMSA 1978; provided that: (1) the unpaid property taxes did not become delinquent because of an intent to defraud by the property owner; (2) payment for the unpaid property taxes is made in full on or before May 10, 2021; and (3) the subject property does not have property taxes that became delinquent pursuant to Section 7-38-46 NMSA 1978 prior to May 10, 2020.
NM Stat § 7-9-42 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 9 - Gross Receipts and Compensating Tax|Section 7-9-42 - Repealed.

ANNOTATIONSRepeals. — Laws 1984, ch. 2, § 11, repealed 7-9-42 NMSA 1978, enacted by Laws 1973, ch. 67, § 2, relating to the exemption of the receipts from the leasing or licensing of theatrical and television films and tapes from the gross receipts and compensating tax, effective February 11, 1984. For present provisions relating to exemption of receipts from leasing and licensing theatrical and television films and tapes, see 7-9-76.2 NMSA 1978.
NM Stat § 7-9-43.1 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 9 - Gross Receipts and Compensating Tax|Section 7-9-43.1 - Nontaxable transaction certificates not required by liquor wholesalers.

Notwithstanding the provisions of Section 7-9-43 NMSA 1978, a liquor wholesaler licensed as a wholesaler by the superintendent of regulation and licensing pursuant to the Liquor Control Act [60-3A-1 NMSA 1978 et seq.] is not required to obtain a nontaxable transaction certificate from a person issued a retailer's, dispenser's, restaurant, public service or governmental license by the superintendent of regulation and licensing pursuant to the Liquor Control Act for the purpose of taking deductions under the Gross Receipts and Compensating Tax Act. History: Laws 1981, ch. 333, § 1; 1992, ch. 39, § 4. ANNOTATIONSThe 1992 amendment, effective July 1, 1992, substituted "as a wholesaler by the superintendent of regulation and licensing pursuant to the Liquor Control Act" for "by the department of alcoholic beverage control", and substituted all of the present language beginning with "person" for "liquor retailer licensed by the department of alcoholic beverage control for the purpose of taking deductions under the Gross Receipts and Compensating Tax Act".
NM Stat § 7-9-44 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 9 - Gross Receipts and Compensating Tax|Section 7-9-44 - Repealed.

History: 1953 Comp., § 72-16A-13.1, enacted by Laws 1969, ch. 144, § 34; 1983, ch. 220, § 8; 1990, ch. 41, § 7; 1992, ch. 39, § 5; 1993, ch. 31, § 10; 2001, ch. 343, § 3; repealed by Laws 2018, ch. 56, § 2.ANNOTATIONSRepeals. — Laws 2018, ch. 56, § 2 repealed 7-9-44 NMSA 1978, as enacted by Laws 1969, ch. 144, § 34, relating to suspension of the right to use a nontaxable transaction certificate, effective March 2, 2018. For provisions of former section, see the 2017 NMSA 1978 on NMOneSource.com.
NM Stat § 7-9-48 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 9 - Gross Receipts and Compensating Tax|Section 7-9-48 - Deduction; gross receipts tax; governmental gross receipts; sale of a service for resale.

Receipts from selling a service for resale may be deducted from gross receipts or from governmental gross receipts if the sale is made to a person who delivers a nontaxable transaction certificate to the seller or provides alternative evidence pursuant to Section 7-9-43 NMSA 1978. The buyer must resell the service in the ordinary course of business and the resale must be subject to the gross receipts tax or governmental gross receipts tax. History: 1953 Comp., § 72-16A-14.3, enacted by Laws 1969, ch. 144, § 38; 1992, ch. 100, § 6; 2000, ch. 84, § 2; 2021, ch. 65, § 15. ANNOTATIONSThe 2021 amendment, effective July 1, 2021, provided that a taxpayer may provide the taxation and revenue department alternative evidence to claim a gross receipts tax deduction in lieu of providing a non-taxable transaction certificate; and after "certificate to the seller", added "or provides alternative evidence pursuant to Section 7-9-43 NMSA 1978", and after "buyer", deleted "delivering the nontaxable transaction certificate".The 2000 amendment, effective July 1, 2000, in the second sentence, substituted "resell the service" for "separately state the value of the service purchased in his charge for the service on its subsequent sale, and the subsequent sale must be" and inserted "the resale must be" preceding "subject to the gross receipts tax". The 1992 amendment, effective July 1, 1992, inserted "governmental gross receipts" in the section catchline; inserted "or from governmental gross receipts" in the first sentence, while adding "to the seller" at the end of that sentence; and added "or governmental gross receipts tax" at the end of the second sentence.
NM Stat § 7-9-49 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 9 - Gross Receipts and Compensating Tax|Section 7-9-49 - Deduction; gross receipts tax; sale of tangible personal property and licenses for leasing.

A. Except as otherwise provided by Subsection B of this section, receipts from selling tangible personal property and licenses may be deducted from gross receipts if the sale is made to a person who delivers a nontaxable transaction certificate to the seller or provides alternative evidence pursuant to Section 7-9-43 NMSA 1978. The buyer shall be engaged in a business that derives a substantial portion of its receipts from leasing or selling tangible personal property or licenses of the type sold. The buyer may not utilize the tangible personal property or license in any manner other than holding it for lease or sale or leasing or selling it either by itself or in combination with other tangible personal property or licenses in the ordinary course of business.B. The deduction provided by this section shall not apply to receipts from selling:(1) furniture or appliances, the receipts from the rental or lease of which are deductible under Subsection C of Section 7-9-53 NMSA 1978;(2) coin-operated machines; or(3) manufactured homes. History: 1953 Comp., § 72-16A-14.4, enacted by Laws 1969, ch. 144, § 39; 1972, ch. 80, § 1; 1975, ch. 160, § 1; 1979, ch. 338, § 3; 1983, ch. 220, § 9; 1989, ch. 115, § 4; 1991, ch. 203, § 3; 1992, ch. 39, § 7; 2021, ch. 65, § 16. ANNOTATIONSThe 2021 amendment, effective July 1, 2021, provided that a taxpayer may provide the taxation and revenue department alternative evidence to claim a gross receipts tax deduction in lieu of providing a non-taxable transaction certificate; and in Subsection A, after "certificate to the seller", added "or provides alternative evidence pursuant to Section 7-9-43 NMSA 1978", and after "buyer", deleted "delivering the nontaxable transaction certificate".The 1992 amendment, effective July 1, 1992, inserted "and licenses" in the section catchline and in the first sentence of Subsection A, substituted "that" for "which" and inserted "or licenses" in the second sentence, and inserted "or license" and "or licenses" in the last sentence. The 1991 amendment, effective July 1, 1991, substituted "manufactured" for "mobile" in Paragraph (3) in Subsection B and made a minor stylistic change in Subsection A. The 1989 amendment, effective July 1, 1989, designated the formerly undesignated provisions as Subsection A; in Subsection A substituted all of the language of the first sentence preceding "may" for "Receipts from selling tangible personal property other than furniture or appliances, the receipts from the rental or lease of which are deductible under Subsection C of Section 7-9-53 NMSA 1978, other than coin-operated machines and other than mobile homes", and substituted "sold" for "leased" at the end of the second sentence; and added Subsection B.
NM Stat § 7-9-50 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 9 - Gross Receipts and Compensating Tax|Section 7-9-50 - Deduction; gross receipts tax; lease for subsequent lease.

A. Except as provided otherwise in Subsection B of this section, receipts from leasing tangible personal property or licenses may be deducted from gross receipts if the lease is made to a lessee who delivers a nontaxable transaction certificate to the lessor or provides alternative evidence pursuant to Section 7-9-43 NMSA 1978. The lessee may not use the tangible personal property or license in any manner other than for subsequent lease in the ordinary course of business.B. The deduction provided by this section does not apply to receipts from leasing:(1) furniture or appliances, the receipts from the rental or lease of which are deductible under Subsection C of Section 7-9-53 NMSA 1978;(2) coin-operated machines; or(3) manufactured homes. History: 1953 Comp., § 72-16A-14.5, enacted by Laws 1969, ch. 144, § 40; 1972, ch. 80, § 2; 1975, ch. 160, § 2; 1979, ch. 338, § 4; 1983, ch. 220, § 10; 1991, ch. 203, § 4; 1992, ch. 39, § 8; 2021, ch. 65, § 17. ANNOTATIONSThe 2021 amendment, effective July 1, 2021, provided that a taxpayer may provide the taxation and revenue department alternative evidence to claim a gross receipts tax deduction in lieu of providing a non-taxable transaction certificate; and in Subsection A, after "certificate to the lessor", added "or provides alternative evidence pursuant to Section 7-9-43 NMSA 1978", and after "lessee", deleted "delivering the nontaxable transaction certificate".The 1992 amendment, effective July 1, 1992, in Subsection A, inserted "or licenses" in the first sentence and inserted "or license" in the second sentence. The 1991 amendment, effective July 1, 1991, designated the formerly undesignated provision as Subsection A; rewrote the first sentence of Subsection A which read "receipts from leasing tangible personal property other than furniture or appliances, the receipts from the rental or lease of which are deductible under Subsection C of Section 7-9-53 NMSA 1978, other than coin-operated machines and other than mobile homes may be deducted from gross receipts if the lease is made to a lessee who delivers a nontaxable transaction certificate to the lessor"; and added Subsection B.
NM Stat § 7-9-51.1 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 9 - Gross Receipts and Compensating Tax|Section 7-9-51.1 - Repealed.

ANNOTATIONSRepeals. — Laws 1995, ch. 50, § 6, repealed 7-9-51.1 NMSA 1978, as enacted by Laws 1993, ch. 31, § 14, relating to gross receipts tax deductions for railway bed materials, effective July 1, 2003. For provisions of former section, see the 2002 NMSA 1978 on NMOneSource.com.
NM Stat § 7-9-52.1 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 9 - Gross Receipts and Compensating Tax|Section 7-9-52.1 - Deduction; gross receipts tax; lease of construction equipment to persons engaged in the construction business.

A. Receipts from leasing construction equipment may be deducted from gross receipts if the construction equipment is leased to a person engaged in the construction business who delivers a nontaxable transaction certificate to the person leasing the construction equipment or provides alternative evidence pursuant to Section 7-9-43 NMSA 1978. B. The lessee shall only use the construction equipment at the construction location of: (1) a construction project that is subject to the gross receipts tax upon its completion or upon the completion of the overall construction project of which it is a part;(2) a construction project that is subject to the gross receipts tax upon the sale in the ordinary course of business of the real property upon which it was constructed; or(3) a construction project that is located on the tribal territory of an Indian nation, tribe or pueblo.C. As used in this section, "construction equipment" means equipment used on a construction project, including trash containers, portable toilets, scaffolding and temporary fencing. History: Laws 2012, ch. 5, § 6; 2021, ch. 65, § 20. ANNOTATIONSThe 2021 amendment, effective July 1, 2021, provided that a taxpayer may provide the taxation and revenue department alternative evidence to claim a gross receipts tax deduction in lieu of providing a non-taxable transaction certificate; in Subsection A, after "construction equipment", added "or provides alternative evidence pursuant to Section 7-9-43 NMSA 1978", and in Subsection B, after "lessee", deleted "delivering the nontaxable transaction certificate".
NM Stat § 7-9-54.1 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 9 - Gross Receipts and Compensating Tax|Section 7-9-54.1 - Deduction; gross receipts from sale of aerospace services to certain organizations.

A. Receipts from performing or selling an aerospace service for resale may be deducted from gross receipts if the sale is made to a buyer who delivers a nontaxable transaction certificate or provides alternative evidence pursuant to Section 7-9-43 NMSA 1978. The buyer shall separately state the value of the aerospace service purchased in the buyer's charge for the aerospace service on its subsequent sale to an organization or, if the buyer is an organization, on the organization's subsequent sale to the United States, and the subsequent sale shall be in the ordinary course of business of selling aerospace services to an organization or to the United States.B. As used in this section:(1) "aerospace services" means research and development services sold to or for resale to an organization for resale by the organization to the United States air force; and(2) "organization" means an organization described in Subsection A of Section 7-9-29 NMSA 1978 other than a prime contractor operating facilities in New Mexico designated as a national laboratory by act of congress.History: Laws 1992, ch. 40, § 1; 1993, ch. 310, § 1; 1994, ch. 45, § 5; 1995, ch. 183, § 1; 2021, ch. 65, § 21. ANNOTATIONSCross references. — For Spaceport Development Act, see 58-31-1 NMSA 1978 et seq. The 2021 amendment, effective July 1, 2021, provided that a taxpayer may provide the taxation and revenue department alternative evidence to claim a gross receipts tax deduction in lieu of providing a non-taxable transaction certificate, removed a table containing gross receipts tax deduction amounts, and reorganized the section; deleted former Subsection A and redesignated former Subsection B as Subsection A; in Subsection A, after "performing or selling", deleted "on or after October 1, 1995", after "certificate", added "or provides alternative evidence pursuant to Section 7-9-43 NMSA 1978", and after "buyer", deleted "delivering the nontaxable transaction certificate"; and deleted former Subsection C and added a new Subsection B. The 1995 amendment, effective July 1, 1995, rewrote Subsection A, inserted "if the buyer is an organization, on the organization's subsequent sale" in Subsection B, and substituted "or for resale to an organization" for "the United States or any agency or instrumentality thereof" in Subsection C. The 1994 amendment, effective July 1, 1994, substituted "sold to or for resale to" for "performed or sold by" in Subparagraph A(1)(a) and inserted "performing or" in the first sentence in Subsection B. The 1993 amendment, effective July 1, 1993, rewrote this section to the extent that a detailed comparison is impracticable.
NM Stat § 7-9-54.3 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 9 - Gross Receipts and Compensating Tax|Section 7-9-54.3 - Deduction; gross receipts tax; wind and solar generation equipment; sales to governments.

A. Receipts from selling wind generation equipment or solar generation equipment to a government for the purpose of installing a wind or solar electric generation facility may be deducted from gross receipts. B. The deduction allowed pursuant to this section shall not be claimed for receipts from an expenditure for which a taxpayer claims a credit pursuant to Section 7-2-18.25, 7-2A-25 or 7-9G-2 NMSA 1978. C. As used in this section: (1) "government" means the United States or the state or a governmental unit or a subdivision, agency, department or instrumentality of the federal government or the state; (2) "related equipment" means transformers, circuit breakers and switching and metering equipment used to connect a wind or solar electric generation plant to the electric grid; (3) "solar generation equipment" means solar thermal energy collection, concentration and heat transfer and conversion equipment; solar tracking hardware and software; photovoltaic panels and inverters; support structures; turbines and associated electrical generating equipment used to generate electricity from solar thermal energy; and related equipment; and (4) "wind generation equipment" means wind generation turbines, blades, nacelles, rotors and supporting structures used to generate electricity from wind and related equipment. History: Laws 2002, ch. 37, § 8; 2010, ch. 77, § 2; 2010, ch. 78, § 2. ANNOTATIONSThe 2010 amendment, effective July 1, 2010, in the catchline, after "wind", deleted "energy" and added "and solar" and after "sales to", deleted "government agencies" and added "governments"; in Subsection A, after "selling wind generation", deleted "nacelles, rotors or related equipment to the United States or New Mexico or any governmental unit or subdivision, agency, department or instrumentality thereof, if such equipment is installed on a supporting structure" and added "equipment or solar generation equipment to a government for the purpose of installing a wind or solar electric generation facility"; and added Subsections B and C. Duplicate laws. — Laws 2010, ch. 77, § 2 and Laws 2010, ch. 78, § 2 enacted identical amendments to this section. The section was set out as amended by Laws 2010, ch. 78, § 2. See 12-1-8 NMSA 1978.
NM Stat § 7-9-54.4 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 9 - Gross Receipts and Compensating Tax|Section 7-9-54.4 - Deduction; compensating tax; space-related test articles.

A. The value of space-related test articles used in New Mexico exclusively for research or testing, placing on public display after research or testing or storage for future research, testing or public display may be deducted in computing compensating tax due. This subsection does not apply to any other use of a space-related test article. B. The value of equipment and materials used in New Mexico for research or testing, or for supporting the research or testing of, space-related test articles or for storage of such equipment or materials for research or testing, or supporting the research and testing of, space-related test articles may be deducted in computing compensating tax due. This subsection does not apply to any other use of such equipment and materials. C. As used in this section, a "space-related test article" is a material or device intended to be used primarily in research or testing to determine properties and qualities of the material or properties, qualities or functioning of a device or technology when the principal use of the material, device or technology is intended to be in space or as part of, or associated with, a space vehicle. History: 1978 Comp., § 7-9-54.4, enacted by Laws 2003, ch. 62, § 4. ANNOTATIONSEffective dates. — Laws 2003, ch. 62, § 5 made Laws 2003, ch. 62, § 4 effective July 1, 2003.
NM Stat § 7-9-54.5 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 9 - Gross Receipts and Compensating Tax|Section 7-9-54.5 - Deduction; compensating tax; test articles.

A. The value of test articles upon which research or testing is conducted in New Mexico pursuant to a contract with the United States department of defense may be deducted in computing the compensating tax due. B. As used in this section, "test article" means a material or device upon which research or testing is conducted to determine the properties and qualities of the material or the properties, qualities or functioning of the device or a technology used with the device. C. The deduction provided by this section does not apply to the value of property purchased by a prime contractor operating a facility designated as a national laboratory by an act of congress. History: Laws 2004, ch. 16, § 3. ANNOTATIONSEmergency clause. — Laws 2004, ch. 16, § 4 contained an emergency clause and was approved February 27, 2004.