reglab/housing_qa huggingface dataset:
NM Stat § 7-9-13.1 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 9 - Gross Receipts and Compensating Tax|Section 7-9-13.1 - Exemption; gross receipts tax; certain services.

A. Exempted from the gross receipts tax are the receipts from selling research and development services performed outside New Mexico the product of which is initially used in New Mexico and that are sold:(1) between affiliated corporations;(2) to the United States by persons, other than organizations described in Subsection A of Section 7-9-29 NMSA 1978, who are prime contractors operating facilities in New Mexico designated as national laboratories by act of congress; or(3) to persons, other than organizations described in Subsection A of Section 7-9-29 NMSA 1978, who are prime contractors operating facilities in New Mexico designated as national laboratories by act of congress.B. An "affiliated corporation" means a corporation that directly or indirectly, through one or more intermediaries controls, is controlled by or is under common control with the subject corporation. "Control" means ownership of stock in a corporation that represents at least eighty percent of the total voting power of that corporation and has a stated or par value equal to at least eighty percent of the total stated or par value of the stock of that corporation. History: 1978 Comp., § 7-9-13.1, enacted by Laws 1989, ch. 262, § 4; 2019, ch. 270, § 32. ANNOTATIONSThe 2019 amendment, effective July 1, 2021, provided an exemption from the gross receipts tax for receipts from selling certain research and development services; in the section heading, added "certain", and deleted "performed outside the state the product of which is initially used in New Mexico; exceptions"; in Subsection A, deleted "Except as provided otherwise in Subsection B, of this section", and after "selling", added "research and development"; redesignated former Subsection C as Subsection B, and after "used in New Mexico", deleted "The exemption provided by this section does not apply to research and development services other than research and development services" and added "and that are sold".
NM Stat § 7-9-13.2 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 9 - Gross Receipts and Compensating Tax|Section 7-9-13.2 - Exemption; governmental gross receipts tax; receipts subject to certain other taxes.

Exempted from the governmental gross receipts tax are receipts from transactions involving tangible personal property or services on which receipts or transactions the gross receipts tax, compensating tax, motor vehicle excise tax, gasoline tax, special fuel tax, special fuel excise tax, oil and gas emergency school tax, resources tax, processors tax, service tax or the excise tax imposed under Section 66-12-6.1 NMSA 1978 is imposed. History: Laws 1992, ch. 100, § 3; 1993, ch. 31, § 4. ANNOTATIONSThe 1993 amendment, effective July 1, 1993, inserted "special fuel excise tax," near the end of this section.
NM Stat § 7-9-13.3 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 9 - Gross Receipts and Compensating Tax|Section 7-9-13.3 - Exemption; gross receipts tax and governmental gross receipts tax; stadium surcharge.

Exempted from the gross receipts tax and from the governmental gross receipts tax are the receipts from selling tickets, parking, souvenirs, concessions, programs, advertising, merchandise, corporate suites or boxes, broadcast revenues and all other products, services or activities sold at, related to or occurring at a minor league baseball stadium on which a stadium surcharge is imposed pursuant to the Minor League Baseball Stadium Funding Act [3-65-1 to 3-65-10 NMSA 1978]. History: Laws 2001, ch. 231, § 12. ANNOTATIONSEmergency clause. — Laws 2001, ch. 231, § 13 contained an emergency clause and was approved April 3, 2001.
NM Stat § 7-9-13.4 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 9 - Gross Receipts and Compensating Tax|Section 7-9-13.4 - Exemption; gross receipts tax; sale of textbooks from certain bookstores to enrolled students.

Exempted from the gross receipts tax are the receipts from the sale of textbooks and other materials that are required for courses at a public post-secondary educational institution if the sale is by a bookstore located on the campus of the institution and operated pursuant to a contractual agreement with that institution and the sale is to a student enrolled at the institution who displays a valid student identification card. History: Laws 2002, ch. 20, § 1. ANNOTATIONSEffective dates. — Laws 2002, ch. 20, § 2 made Laws 2002, ch. 20, § 1 effective July 1, 2002.
NM Stat § 7-9-13.5 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 9 - Gross Receipts and Compensating Tax|Section 7-9-13.5 - Exemption; gross receipts tax and governmental gross receipts tax; event center surcharge.

Exempted from the gross receipts tax and from the governmental gross receipts tax are the receipts from selling tickets, parking, souvenirs, concessions, programs, advertising, merchandise, corporate suites or boxes, broadcast revenues and all other products or services sold at or related to a municipal event center or related to activities occurring at the event center on which an event center surcharge is imposed pursuant to the Municipal Event Center Funding Act [3-66-1 to 3-66-11 NMSA 1978]. History: Laws 2005, ch. 351, § 2. ANNOTATIONSCompiler's notes. — Laws 2005, ch. 351 was not enacted as part of the Municipal Code but is included in that code as a convenience to the user. Emergency clause. — Laws 2005, ch. 351, § 14 contained an emergency clause and was approved April 8, 2005.
NM Stat § 7-9-15 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 9 - Gross Receipts and Compensating Tax|Section 7-9-15 - Exemption; compensating tax; certain organizations.

Exempted from the compensating tax is the use of property by organizations that demonstrate to the department that they have been granted exemption from the federal income tax by the United States commissioner of internal revenue as organizations described in Section 501(c)(3) of the United States Internal Revenue Code of 1954, as amended or renumbered, in the conduct of functions described in Section 501(c)(3). The use of property as an ingredient or component part of a construction project is not a use in the conduct of functions described in Section 501(c)(3). This section does not apply to the use of property in an unrelated trade or business as defined in Section 513 of the United States Internal Revenue Code of 1954, as amended or renumbered. History: 1953 Comp., § 72-16A-12.3, enacted by Laws 1969, ch. 144, § 8; reenacted by Laws 1970, ch. 12, § 1; 1983, ch. 220, § 4; 1990, ch. 41, § 4. ANNOTATIONSCross references. — For the exemption of certain organizations from the gross receipts tax, see 7-9-29 NMSA 1978. For Sections 501(c)(3) and 513 of the Internal Revenue Code of 1954, see 26 U.S.C. §§ 501(c)(3) and 513, respectively. The 1990 amendment, effective July 1, 1990, substituted "department" for "division" in the first sentence. Use of nontaxable transaction certificates. — The use of nontaxable transaction certificates, not the taking of the deduction, subjects a taxpayer to the compensating tax. Continental Inn of Albuquerque, Inc. v. N.M. Taxation & Revenue Dep't, 1992-NMCA-030, 113 N.M. 588, 829 P.2d 946.
NM Stat § 7-9-16 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 9 - Gross Receipts and Compensating Tax|Section 7-9-16 - Exemption; gross receipts tax; certain nonprofit facilities.

Exempted from the gross receipts tax are the receipts of nonprofit entities from the operation of facilities designed and used for providing accommodations for retired elderly persons. History: 1953 Comp., § 72-16A-12.4, enacted by Laws 1969, ch. 144, § 9; 1970, ch. 12, § 2; 1975, ch. 54, § 1.
NM Stat § 7-9-17 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 9 - Gross Receipts and Compensating Tax|Section 7-9-17 - Exemption; gross receipts tax; wages.

Exempted from the gross receipts tax are the receipts of employees from wages, salaries, commissions or from any other form of remuneration for personal services. History: 1953 Comp., § 72-16A-12.5, enacted by Laws 1969, ch. 144, § 10. ANNOTATIONSEffective dates. — Laws 1969, ch. 144, § 68 made Laws 1969, ch. 144, § 10 effective July 1, 1969. Wages, salaries, commissions and other forms of payment for personal services received by an employee are specifically exempted from gross receipts tax by this section. Eaton v. Bureau of Revenue, 1972-NMCA-114, 84 N.M. 226, 501 P.2d 670, cert. denied, 84 N.M. 219, 501 P.2d 663. All of taxpayer's receipts, including employee's wages, taxable. — Wages paid directly to truck drivers employed by taxpayer, pursuant to hauling agreement, which were paid out of taxpayer's gross receipts and on behalf of taxpayer, a self-employed hauler, were subject to gross receipts tax, regardless of the fact that taxpayer never received such wages to distribute to his drivers. Duke v. Bureau of Revenue, 1975-NMCA-025, 87 N.M. 360, 533 P.2d 593. Same taxation scheme used for both state and federal purposes. — When carpenter filed self-employment returns with the internal revenue service for social security purposes when customers did not withhold F.I.C.A. taxes, and filed federal income tax returns which reported income from a business or profession, the taxpayer must not attempt to show one scheme for federal tax purposes and a nontaxable event for purposes of state gross receipts tax. Stohr v. N.M. Bureau of Revenue, 1976-NMCA-118, 90 N.M. 43, 559 P.2d 420, cert. denied, 90 N.M. 254, 561 P.2d 1347 (1977). Percentages paid jockeys not exempt. — Since by established custom in the state of New Mexico the horse owner pays the jockey on his winning mount 10% of the purse, and a jockey, during the course of a racing day, may ride in several races, riding various different horses, each of which may have a different owner and a horse owner is not required to withhold income tax from the jockey's share of the purse, pay F.I.C.A. tax, or make unemployment insurance contributions for the jockey, then commissioner of revenue (now secretary of taxation and revenue department) was within his authority in denying employee exemption to defendant. Rock v. Comm'r of Revenue, 1972-NMCA-012, 83 N.M. 478, 493 P.2d 963 (case decided before the exemption granted jockeys by 7-9-40 NMSA 1978). Am. Jur. 2d, A.L.R. and C.J.S. references. — Tips: applicability of sales tax to "tips" or service charges added in lieu of tips, 73 A.L.R.3d 1226.
NM Stat § 7-9-18 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 9 - Gross Receipts and Compensating Tax|Section 7-9-18 - Exemption; gross receipts tax and governmental gross receipts tax; agricultural products.

A. Exempted from the gross receipts tax and from the governmental gross receipts tax are the receipts from selling livestock and receipts of growers, producers, trappers or nonprofit marketing associations from selling livestock, live poultry, unprocessed agricultural products, hides or pelts. Persons engaged in the business of buying and selling wool or mohair or of buying and selling livestock on their own account are producers for the purposes of this section. B. Receipts from selling dairy products at retail are not exempted from the gross receipts tax. C. As used in this section, "livestock" means all domestic or domesticated animals that are used or raised on a farm or ranch, including the carcasses thereof, and also includes horses, asses, mules, cattle, sheep, goats, swine, bison, poultry, ostriches, emus, rheas, camelids and farmed cervidae upon any land in New Mexico; provided that for the purposes of Chapter 77, Article 9 NMSA 1978, "animals" or "livestock" have the meaning defined in that article. "Animals" or "livestock" does not include canine or feline animals. For the purpose of the rules governing meat inspection, wild animals, poultry and birds used for human consumption shall also be included within the meaning of "animals" or "livestock". History: 1953 Comp., § 72-16A-12.6, enacted by Laws 1969, ch. 144, § 11; 1991, ch. 9, § 27; 1992, ch. 48, § 1; 1993, ch. 31, § 6; 2011, ch. 81, § 1. ANNOTATIONSThe 2011 amendment, effective June 17, 2011, added a definition of "livestock". The 1993 amendment, effective July 1, 1993, inserted "and governmental gross receipts tax" in the catchline and inserted "and from the governmental gross receipts tax" in the first sentence. The 1992 amendment, effective July 1, 1992, deleted "or horses" following "livestock" near the beginning of the first sentence, and inserted "or of buying and selling livestock" in the second sentence. The 1991 amendment, effective July 1, 1991, inserted "from selling livestock or horses and receipts" and deleted "livestock" preceding "live poultry" in the first sentence and, in the second sentence, deleted "or of buying and selling livestock" following "mohair".
NM Stat § 7-9-18.1 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 9 - Gross Receipts and Compensating Tax|Section 7-9-18.1 - Exemption; gross receipts tax; food stamps.

Exempted from the gross receipts tax are the receipts of a taxpayer who is approved for participation in the food stamp program authorized by U.S.C. Title 7, Chapter 51, as that chapter may be amended or renumbered, from the lawful acceptance and deposit with a financial institution of food stamps issued by the United States department of agriculture pursuant to the food stamp program. History: 1978 Comp., § 7-9-18.1, enacted by Laws 1987, ch. 264, § 13 and Laws 1987, ch. 304, § 1. ANNOTATIONSEffective dates. — Laws 1987, ch. 304, § 2 made Laws 1987, ch. 304, § 1 effective October 1, 1987. Compiler's notes. — Laws 1987, ch. 264, § 13 and Laws 1987, ch. 304, § 1 enacted identical versions of this section. Cross references. — For Chapter 51 of Title 7 of the United States Code, see 7 U.S.C. § 2011 et seq.
NM Stat § 7-9-19 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 9 - Gross Receipts and Compensating Tax|Section 7-9-19 - Exemption; gross receipts tax; livestock feeding.

A. Exempted from the gross receipts tax are the receipts of any person derived from feeding or pasturing livestock. B. Receipts derived from penning or handling livestock prior to sale are receipts derived from feeding livestock for the purposes of this section. C. Receipts derived from training livestock are receipts derived from feeding livestock for the purposes of this section. History: 1953 Comp., § 72-16A-12.7, enacted by Laws 1969, ch. 144, § 12; 1974, ch. 19, § 1; 1991, ch. 9, § 28; 1992, ch. 48, § 2. ANNOTATIONSThe 1992 amendment, effective July 1, 1992, substituted "are not" for "are" in Subsection C. The 1991 amendment, effective July 1, 1991, designated the formerly undesignated provisions as Subsections A to C and, in Subsection C, inserted "not" preceding "receipts".
NM Stat § 7-9-20 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 9 - Gross Receipts and Compensating Tax|Section 7-9-20 - Exemption; gross receipts tax; certain receipts of homeowners associations.

Exempted from the gross receipts tax are those receipts of homeowners associations defined in Section 528(c)(1) (A thru D), (2), (3) and (4) (A, B and D) of the Internal Revenue Code, as amended, which are received as membership fees, dues or assessments from members who are owners of residential units, residences or residential lots except for owners of time-share interests, for payment of taxes, insurance, utility expenses, management and improvement, maintenance or rehabilitation of those common areas, elements or facilities appurtenant thereto which are for the sole use of the owners and their guests. History: 1978 Comp., § 7-9-20, enacted by Laws 1988, ch. 82, § 1. ANNOTATIONSRepeals. — Laws 1981, ch. 37, § 97 repealed former 7-9-20 NMSA 1978, as enacted by Laws 1969, ch. 144, § 13, relating to exemption of banks and financial institutions from the Gross Receipts Act, effective January 1, 1982. Cross references. — For Section 528 of the Internal Revenue Code, see 26 U.S.C. § 528.
NM Stat § 7-9-21 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 9 - Gross Receipts and Compensating Tax|Section 7-9-21 - Repealed.

ANNOTATIONSRepeals. — Laws 1981, ch. 37, § 97 repealed former 7-9-21 NMSA 1978, as enacted by Laws 1969, ch. 144, § 14, relating to exemption of banks and financial institutions from the Compensating Tax Act, effective January 1, 1982.
NM Stat § 7-9-22 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 9 - Gross Receipts and Compensating Tax|Section 7-9-22 - Exemption; gross receipts tax; vehicles.

Exempted from the gross receipts tax are the receipts from selling vehicles on which a tax is imposed by the Motor Vehicle Excise Tax Act [Chapter 7, Article 14 NMSA 1978], vehicles subject to registration under Section 66-3-16 NMSA 1978 and vehicles exempt from the motor vehicle excise tax pursuant to Subsection F of Section 7-14-6 NMSA 1978. History: 1953 Comp., § 72-16A-12.10, enacted by Laws 1969, ch. 144, § 15; 1976 (S.S.), ch. 36, § 2; 1981, ch. 184, § 2; 1988, ch. 73, § 8; 2004, ch. 66, § 1. ANNOTATIONSThe 2004 amendments, effective July 1, 2004, added "and vehicles exempt from the motor vehicle excise tax pursuant to Subsection F of Section 7-14-6 NMSA 1978" after "1978". There is legislative policy treating taxation of motor vehicles sales differently from the taxation of most other business activities. City of Alamogordo v. Walker Motor Co., Inc., 1980-NMSC-038, 94 N.M. 690, 616 P.2d 403. Mobile homes as inventory not exempt. — The gross receipts from the sale of mobile homes held as inventory are not exempt from the gross receipts tax. S & S Sales, Inc. v. Bureau of Revenue, 1976-NMCA-009, 88 N.M. 649, 545 P.2d 1027.
NM Stat § 7-9-22.1 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 9 - Gross Receipts and Compensating Tax|Section 7-9-22.1 - Exemption; gross receipts tax; boats.

Exempted from the gross receipts tax are the receipts from selling boats on which a tax is imposed by Section 66-12-6.1 NMSA 1978. History: 1978 Comp., § 7-9-22.1, enacted by Laws 1987, ch. 247, § 1. ANNOTATIONSEffective dates. — Laws 1987, ch. 247, § 13 made Laws 1987, ch. 247, § 1 effective July 1, 1987.
NM Stat § 7-9-23 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 9 - Gross Receipts and Compensating Tax|Section 7-9-23 - Exemption; compensating tax; vehicles.

Exempted from the compensating tax is the use of vehicles on which the tax imposed by the Motor Vehicle Excise Tax Act [Chapter 7, Article 14 NMSA 1978] has been paid, the use of vehicles subject to registration under Section 66-3-16 NMSA 1978 and the use of vehicles exempt from the motor vehicle excise tax pursuant to Subsection F of Section 7-14-6 NMSA 1978. History: 1953 Comp., § 72-16A-12.11, enacted by Laws 1969, ch. 144, § 16; 1976 (S.S.), ch. 36, § 3; 1983, ch. 220, § 5; 1988, ch. 73, § 9; 2004, ch. 66, § 2. ANNOTATIONSThe 2004 amendments, effective July 1, 2004, added "and the use of vehicles exempt from the motor vehicle excise tax pursuant to Subsection F of Section 7-14-6 NMSA 1978" after "1978".
NM Stat § 7-9-23.1 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 9 - Gross Receipts and Compensating Tax|Section 7-9-23.1 - Exemption; compensating tax; boats.

Exempted from the compensating tax is the use of boats on which the tax imposed by Section 66-12-6.1 NMSA 1978 has been paid. History: 1978 Comp., § 7-9-23.1, enacted by Laws 1987, ch. 247, § 2. ANNOTATIONSEffective dates. — Laws 1987, ch. 247, § 13 made Laws 1987, ch. 247, § 2 effective July 1, 1987.
NM Stat § 7-9-24 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 9 - Gross Receipts and Compensating Tax|Section 7-9-24 - Exemption; gross receipts tax; insurance companies.

Exempted from the gross receipts tax are the receipts of insurance companies or any agent thereof from premiums and any consideration received by a property bondsman, as that person is defined in Section 59A-51-2 NMSA 1978, as security or surety for a bail bond in connection with a judicial proceeding. History: 1953 Comp., § 72-16A-12.12, enacted by Laws 1969, ch. 144, § 17; 1988, ch. 74, § 1.
NM Stat § 7-9-25 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 9 - Gross Receipts and Compensating Tax|Section 7-9-25 - Exemption; gross receipts tax; dividends and interest.

Exempted from the gross receipts tax are the receipts received as interest on money loaned or deposited, receipts received as dividends or interest from stocks, bonds or securities or receipts from the sale of stocks, bonds or securities. History: 1953 Comp., § 72-16A-12.13, enacted by Laws 1969, ch. 144, § 18. ANNOTATIONSEffective dates. — Laws 1969, ch. 144, § 68 made Laws 1969, ch. 144, § 18 effective July 1, 1969. Pawnbroker's receipts from sales of pawned chattel were not exempt or deductible from gross receipts tax as the recoupment of principal, interest, and handling charges attendant to the initial loan transaction. Wing Pawn Shop v. Taxation & Revenue Dep't, 1991-NMCA-024, 111 N.M. 735, 809 P.2d 649 (decided on facts existing prior to enactment of Pawnbrokers Act, Section 56-12-1 NMSA 1978 et seq.)
NM Stat § 7-9-26 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 9 - Gross Receipts and Compensating Tax|Section 7-9-26 - Exemption; gross receipts and compensating tax; fuel.

Exempted from the gross receipts and compensating tax are the receipts from selling and the use of gasoline, special fuel or alternative fuel on which the tax imposed by Section 7-13-3, 7-16-3 [repealed] or 7-16A-3 NMSA 1978 or the Alternative Fuel Tax Act [Chapter 7, Article 16B NMSA 1978] has been paid and not refunded. History: 1953 Comp., § 72-16A-12.14, enacted by Laws 1969, ch. 144, § 19; 1971, ch. 176, § 1; 1980, ch. 105, § 2; 1981, ch. 175, § 1; 1983, ch. 225, § 1; 1993, ch. 31, § 7; 1995, ch. 16, § 12. ANNOTATIONSBracketed material. — Laws 1992, ch. 51, § 23 repealed 7-16-3 NMSA 1978, effective January 1, 1993. Cross references. — For other fuel related exemptions, see 7-9-32 to 7-9-34, 7-9-36 and 7-9-37 NMSA 1978. The 1995 amendment, effective January 1, 1996, inserted "or alternative fuel" and "or the Alternative Fuel Tax Act". The 1993 amendment, effective July 1, 1993, deleted the subsection designation "A" at the beginning; inserted "7-16A-3"; deleted former Subsection B, pertaining to the exemption of receipts from selling and use of ethanol blended fuel; and made a minor stylistic change. Constitutionality of deduction for ethanol-blended fuel. — Former section 7-13-4.1 NMSA 1978 discriminated between the tax treatment of ethanol-blended fuel manufactured in New Mexico and ethanol-blended fuel manufactured elsewhere; this discrimination violated the commerce clause. Giant Indus. Ariz., Inc. v. Taxation & Revenue Dep't, 1990-NMCA-074, 110 N.M. 442, 796 P.2d 1138. Am. Jur. 2d, A.L.R. and C.J.S. references. — Exemption, from sales or use tax, of water, oil, gas, other fuel, or electricity provided for residential purposes, 15 A.L.R.4th 269.
NM Stat § 7-9-26.1 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 9 - Gross Receipts and Compensating Tax|Section 7-9-26.1 - Exemption; gross receipts tax and compensating tax; fuel for space vehicles.

A. Exempted from the gross receipts tax are the receipts from selling fuel, oxidizer or a substance that combines fuel and oxidizer to propel space vehicles or to operate space vehicle launchers. B. Exempted from the compensating tax is the use of fuel, oxidizer or a substance that combines fuel and oxidizer to propel space vehicles or to operate space vehicle launchers. History: 1978 Comp., § 7-9-26.1, enacted by Laws 2003, ch. 62, § 1. ANNOTATIONSEffective dates. — Laws 2003, ch. 62, § 5 made Laws 2003, ch. 62, § 1 effective July 1, 2003.