reglab/housing_qa huggingface dataset:
NM Stat § 7-9-27 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 9 - Gross Receipts and Compensating Tax|Section 7-9-27 - Exemption; compensating tax; personal effects.

Exempted from the compensating tax is the use by an individual of personal or household effects brought into the state in connection with the establishment by him of an initial residence in this state and the use of property brought into the state by a nonresident for his own nonbusiness use while temporarily within this state. History: 1953 Comp., § 72-16A-12.15, enacted by Laws 1969, ch. 144, § 20. ANNOTATIONSEffective dates. — Laws 1969, ch. 144, § 68 made Laws 1969, ch. 144, § 20 effective July 1, 1969.
NM Stat § 7-9-28 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 9 - Gross Receipts and Compensating Tax|Section 7-9-28 - Exemption; gross receipts tax; occasional sale of property or services.

Exempted from the gross receipts tax are the receipts from the isolated or occasional sale of or leasing of property or a service by a person who is neither regularly engaged nor holding himself out as engaged in the business of selling or leasing the same or similar property or service. History: 1953 Comp., § 72-16A-12.16, enacted by Laws 1969, ch. 144, § 21. ANNOTATIONSEffective dates. — Laws 1969, ch. 144, § 68 made Laws 1969, ch. 144, § 21 effective July 1, 1969. Oil company's receipts from coal dragline leases not exempt. — Although oil company had not "historically" engaged in the business of leasing draglines, where it had clearly entered that business with a large investment and a long-term commitment of resources, had established 20-year terms for the leases, resulting in a fixed amount of income over a long period of time, these transactions were not occasional and were accordingly not tax exempt. Kewanee Indus., Inc. v. Reese, 1993-NMSC-006, 114 N.M. 784, 845 P.2d 1238. Law reviews. — For article, "The Deductibility for Federal Income Tax Purposes of the New Mexico Gross Receipts Tax Paid on the Purchase of a Newly Constructed Home," see 13 N.M.L. Rev. 625 (1983). Am. Jur. 2d, A.L.R. and C.J.S. references. — Casual or isolated sales: exemption of casual, isolated or occasional sales under sales and use taxes, 42 A.L.R.3d 292.
NM Stat § 7-9-30 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 9 - Gross Receipts and Compensating Tax|Section 7-9-30 - Exemption; compensating tax; railroad equipment, aircraft and space vehicles.

A. Exempted from the compensating tax is the use of railroad locomotives, trailers, containers, tenders or cars procured or bought for use in railroad transportation. B. Exempted from the compensating tax is the use of commercial aircraft bought or leased primarily for use in the transportation of passengers or property for hire in interstate commerce. C. Exempted from the compensating tax is the use of space vehicles for transportation of persons or property in, to or from space. History: 1953 Comp., § 72-16A-12.18, enacted by Laws 1969, ch. 144, § 23; 1988, ch. 148, § 1; 2003, ch. 62, § 2. ANNOTATIONSThe 2003 amendment, effective July 1, 2003, substituted "aircraft and space vehicles" for "and aircraft" in the section heading and added Subsection C. Applicability of former provision limited. — Former 72-17-4I, 1953 Comp., (now Section 7-9-30A NMSA 1978) exempting certain railroad property from the purview of the former Compensating Tax Act, applied only to railroads engaged in the transportation of persons or property for hire on established lines. Gibbons & Reed Co. v. Bureau of Revenue, 1969-NMSC-096, 80 N.M. 462, 457 P.2d 710.
NM Stat § 7-9-31 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 9 - Gross Receipts and Compensating Tax|Section 7-9-31 - Exemption; gross receipts and compensating tax; resale activities of an armed forces instrumentality.

Exempted from the gross receipts and compensating tax are the receipts from selling tangible personal property and the use of property by any instrumentality of the armed forces of the United States engaged in resale activities. History: 1953 Comp., § 72-16A-12.19, enacted by Laws 1969, ch. 144, § 24. ANNOTATIONSEffective dates. — Laws 1969, ch. 144, § 68 made Laws 1969, ch. 144, § 24 effective July 1, 1969.
NM Stat § 7-9-32 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 9 - Gross Receipts and Compensating Tax|Section 7-9-32 - Exemption; gross receipts tax; oil and gas or mineral interests.

Exempted from the gross receipts tax are the receipts from the sale of or leasing of oil, natural gas or mineral interests. History: 1953 Comp., § 72-16A-12.20, enacted by Laws 1969, ch. 144, § 25. ANNOTATIONSEffective dates. — Laws 1969, ch. 144, § 68 made Laws 1969, ch. 144, § 25 effective July 1, 1969. Am. Jur. 2d, A.L.R. and C.J.S. references. — Mining exemption from sales or use tax, 47 A.L.R.4th 1229.
NM Stat § 7-9-33 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 9 - Gross Receipts and Compensating Tax|Section 7-9-33 - Exemption; gross receipts tax; products subject to Oil and Gas Emergency School Tax Act.

A. Exempted from the gross receipts tax are receipts from the sale of products the severance of which is subject to the tax imposed by the Oil and Gas Emergency School Tax Act [Chapter 7, Article 31 NMSA 1978] except that receipts from the sale of products other than for subsequent resale in the ordinary course of business, for consumption outside the state, or for use as an ingredient or component part of a manufactured product are subject to the Gross Receipts and Compensating Tax Act as well as to the Oil and Gas Emergency School Tax Act. B. No gross receipts tax or compensating tax pursuant to the Gross Receipts and Compensating Tax Act shall apply to storing crude oil, natural gas or liquid hydrocarbons, individually or any combination, or to the use of such products for fuel in the operation of a "production unit" as defined by the Oil and Gas Emergency School Tax Act. History: 1953 Comp., § 72-16A-12.21, enacted by Laws 1969, ch. 144, § 26; 1975, ch. 133, § 1; 1984, ch. 2, § 3; 1989, ch. 115, § 1. ANNOTATIONSThe 1989 amendment, effective July 1, 1989, substituted "products" for "persons" in the catchline; rewrote Subsection A; and in Subsection B deleted "any person for the privilege of" following "apply to", and deleted "thereof" following "combination". Am. Jur. 2d, A.L.R. and C.J.S. references. — Mining exemption from sales or use tax, 47 A.L.R.4th 1229.
NM Stat § 7-9-34 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 9 - Gross Receipts and Compensating Tax|Section 7-9-34 - Exemption; gross receipts tax; refiners and persons subject to Natural Gas Processors Tax Act.

A. Exempted from the gross receipts tax are receipts from the sale or processing of products the processing of which is subject to the privilege tax imposed by the Natural Gas Processors Tax Act [Chapter 7, Article 33 NMSA 1978] except that receipts from the sale of products other than for subsequent resale in the ordinary course of business, for consumption outside the state, or for use as an ingredient or component part of a manufactured product are subject to the Gross Receipts and Compensating Tax Act as well as to the Natural Gas Processors Tax Act. B. No gross receipts tax or compensating tax pursuant to the Gross Receipts and Compensating Tax Act shall apply to receipts from storing or using crude oil, natural gas or liquid hydrocarbons, individually or any combination, when stored or used in New Mexico by a "processor", as defined by the Natural Gas Processors Tax Act, or by a person engaged in the business of refining oil, natural gas or liquid hydrocarbons who stores or uses the crude oil, natural gas or liquid hydrocarbons in the regular course of his refining business. History: 1953 Comp., § 72-16A-12.22, enacted by Laws 1969, ch. 144, § 27; 1970, ch. 13, § 1; 1975, ch. 133, § 2; 1984, ch. 2, § 4; 1989, ch. 115, § 2. ANNOTATIONSCross references. — For meaning of "processor", see 7-33-2 NMSA 1978. The 1989 amendment, effective July 1, 1989, rewrote Subsection A; and in Subsection B substituted "receipts from storing" for "any person for the privilege of storing", and deleted "thereof" following "combination". Company not entitled to exemption when selling natural gas to refinery. — A gas company is neither a user of natural gas nor in the business of refining natural gas when it sells natural gas to a refinery, and, thus, it is not entitled to the exemption provided in Subsection B. Gas Co. v. O'Cheskey, 1980-NMCA-085, 94 N.M. 630, 614 P.2d 547
NM Stat § 7-9-36 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 9 - Gross Receipts and Compensating Tax|Section 7-9-36 - Exemption; gross receipts tax; oil and gas consumed in the pipeline transportation of oil and gas products.

Exempted from the gross receipts tax are receipts from the sale of oil, natural gas, liquid hydrocarbon or any combination thereof consumed as fuel in the pipeline transportation of such products. History: 1953 Comp., § 72-16A-12.24, enacted by Laws 1969, ch. 144, § 29. ANNOTATIONSEffective dates. — Laws 1969, ch. 144, § 68 made Laws 1969, ch. 144, § 29 effective July 1, 1969.
NM Stat § 7-9-37 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 9 - Gross Receipts and Compensating Tax|Section 7-9-37 - Exemption; compensating tax; use of oil and gas in the pipeline transportation of oil and gas products.

Exempted from the compensating tax is the use of oil, natural gas, liquid hydrocarbon or any combination thereof as fuel in the pipeline transportation of such products. History: 1953 Comp., § 72-16A-12.25, enacted by Laws 1969, ch. 144, § 30. ANNOTATIONSEffective dates. — Laws 1969, ch. 144, § 68 made Laws 1969, ch. 144, § 30 effective July 1, 1969.
NM Stat § 7-9-38 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 9 - Gross Receipts and Compensating Tax|Section 7-9-38 - Exemption; compensating tax; use of electricity in the production, conversion and transmission of electricity.

Exempted from the compensating tax is electricity used in the production and transmission of electricity, including transmission using voltage source conversion technology. History: 1953 Comp., § 72-16A-12.26, enacted by Laws 1969, ch. 144, § 31; 2012, ch. 12, § 1. ANNOTATIONSThe 2012 amendment, effective July 1, 2012, exempted electricity used in the transmission of electricity using voltage source conversion technology and after "transmission of electricity", added the remainder of the sentence.
NM Stat § 7-9-38.1 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 9 - Gross Receipts and Compensating Tax|Section 7-9-38.1 - Exemption; gross receipts tax; interstate telecommunications services.

Exempted from the gross receipts tax are receipts from the sale or provision of interstate telecommunications services subject to the Interstate Telecommunications Gross Receipts Tax Act [Chapter 7, Article 9C NMSA 1978]. History: Laws 1992, ch. 50, § 12 and Laws 1992, ch. 67, § 12; 1993, ch. 31, § 8. ANNOTATIONSThe 1993 amendment, effective July 1, 1993, deleted the "to the extent that receipts from such services are" following "services" and "tax under" following "subject to".
NM Stat § 7-9-38.2 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 9 - Gross Receipts and Compensating Tax|Section 7-9-38.2 - Exemption; gross receipts tax; sale of certain telecommunications services.

Exempted from the gross receipts tax are receipts of a home service provider from providing mobile telecommunications services to persons whose place of primary use is outside New Mexico, regardless of where the mobile telecommunications services originate, terminate or pass through. For the purposes of this section, "home service provider", "mobile telecommunications services" and "place of primary use" have the meanings given in the federal Mobile Telecommunications Sourcing Act. History: Laws 2002, ch. 18, § 2. ANNOTATIONSCross references. — For the federal Mobile Telecommunications Sourcing Act, see 4 U.S.C.S. § 116 et seq. Effective dates. — Laws 2002, ch. 18, § 8 made Laws 2002, ch. 18, § 2 effective August 1, 2002.
NM Stat § 7-9-39 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 9 - Gross Receipts and Compensating Tax|Section 7-9-39 - Exemption; gross receipts tax; fees from social organizations.

A. Exempted from the gross receipts tax are the receipts from dues and registration fees of nonprofit social, fraternal, political, trade, labor or professional organizations and business leagues. B. For the purposes of this section: (1) "dues" means amounts that a member of an organization pays at recurring intervals to retain membership in an organization where such amounts are used for the general maintenance and upkeep of the organization; and (2) "registration fees" means amounts paid by persons to attend a specific event sponsored by an organization to defray the cost of the event. History: 1953 Comp., § 72-16A-12.27, enacted by Laws 1969, ch. 144, § 32; 1977, ch. 141, § 1. ANNOTATIONSCompiler's notes. — The following cases were decided under the prior version of this section which exempted nonprofit business organizations. It is not necessary for all members to engage in business in order for a group to constitute a business organization. AAA v. Bureau of Revenue, 1975-NMSC-058, 88 N.M. 462, 541 P.2d 967. Nonprofit business organization exempt. — The supreme court has decided that a nonprofit business organization, the receipts of which are from dues and registration fees of its members, is exempt from the payment of a gross receipts tax. Twining Coop. Domestic Water & Sewer Ass'n v. Bureau of Revenue, 1976-NMCA-052, 89 N.M. 345, 552 P.2d 476, cert. denied, 90 N.M. 7, 558 P.2d 619. The American Automobile Association is a "business organization" in the common understanding of that term. It is a group of people that has a more or less constant membership, a body of officers, a purpose and a set of regulations, and engages in a commercial activity, even though it is a nonprofit activity and the receipts involved in AAA's activities are from dues and registration fees. AAA v. Bureau of Revenue, 1975-NMSC-058, 88 N.M. 462, 541 P.2d 967. A "nonprofit" corporation means a corporation which distributes no part of the income or profit to its members, directors or officers. AAA v. Bureau of Revenue, 1975-NMSC-012, 87 N.M. 330, 533 P.2d 103, rev'd on other grounds, 1975-NMSC-058, 88 N.M. 462, 541 P.2d 967.
NM Stat § 7-9-40 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 9 - Gross Receipts and Compensating Tax|Section 7-9-40 - Exemption; gross receipts tax; purses and jockey remuneration at New Mexico racetracks; receipts from gross amounts wagered.

A. Exempted from the gross receipts tax are the receipts of horsemen, jockeys and trainers from race purses at New Mexico horse racetracks subject to the jurisdiction of the state racing commission. B. Exempted from the gross receipts tax are the receipts of a racetrack from the commissions and other amounts authorized by Section 60-1-10 NMSA 1978 [repealed] to be retained by a racetrack conducting horse races under the authority of a license from the state racing commission. History: 1953 Comp., § 72-16A-12.28, enacted by Laws 1970, ch. 60, § 2; 1971, ch. 145, § 1; 1985, ch. 137, § 1; 1989, ch. 260, § 1. ANNOTATIONSBracketed material. — Laws 2007, ch. 39, § 34 repealed 60-1-10 NMSA 1978, effective July 1, 2007. Cross references. — For the state racing commission, see 60-1A-3 NMSA 1978. The 1989 amendment, effective June 16, 1989, deleted "admissions and" following "receipts from" in the section heading; and in Subsection B restructured former Paragraph (2) so as to constitute the language beginning with "the commissions", deleted former Paragraph (1) which read "admissions to the racetrack on any racing day", and deleted former Paragraph (3) which read "the tax imposed by Paragraph (1) of Subsection A of Section 60-1-15 NMSA 1978". Enactment of exemption shows no intent as to prior treatment. — Since the reporting periods for the receipts of a horse owner and a horse trainer are prior to the enactment of this section, no exemption under it is available. The fact that an exemption was subsequently enacted does not show a legislative intent that the receipts were not subject to the gross receipts tax prior to enactment of the exemption. Till v. Jones, 1972-NMCA-046, 83 N.M. 743, 497 P.2d 745, cert. denied, 83 N.M. 740, 497 P.2d 742.
NM Stat § 7-9-41 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 9 - Gross Receipts and Compensating Tax|Section 7-9-41 - Exemption; gross receipts tax; religious activities.

Exempted from the gross receipts tax are the receipts of a minister of a religious organization, which organization has been granted an exemption from federal income tax by the United States commissioner of internal revenue as an organization described in Section 501(c)(3) of the United States Internal Revenue Code of 1954, as amended or renumbered, from religious services provided by the minister to an individual recipient of the service. History: 1953 Comp., § 72-16A-12.29, enacted by Laws 1972, ch. 61, § 2. ANNOTATIONSCross references. — For Section 501(c)(3) of the Internal Revenue Code of 1954, see 26 U.S.C. § 501(c)(3). Am. Jur. 2d, A.L.R. and C.J.S. references. — Religious organization's exemption from sales or use tax, 54 A.L.R.3d 1204.
NM Stat § 7-9-41.1 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 9 - Gross Receipts and Compensating Tax|Section 7-9-41.1 - Exemption; gross receipts tax and governmental gross receipts tax; athletic facility surcharge.

Exempted from the gross receipts tax and from the governmental gross receipts tax are the receipts of a university from an athletic facility surcharge imposed pursuant to the University Athletic Facility Funding Act [21-30-1 to 21-30-10 NMSA 1978]. History: Laws 2007, ch. 117, § 1. ANNOTATIONSEmergency clause. — Laws 2007, ch. 117, § 12 contained an emergency clause and was approved March 30, 2007.
NM Stat § 7-9-41.2 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 9 - Gross Receipts and Compensating Tax|Section 7-9-41.2 - Deleted.

History: Laws 2007, ch. 172, § 13.ANNOTATIONSCompiler's notes. — Laws 2008, ch. 11, § 1, amended Laws 2007, ch. 172, § 29, to provide that if the requirements of Subsection A of Laws 2007, ch. 172, § 29 were not fulfilled, the effective date of this section would be July 1, 2010, provided that prior to January 1, 2010, the economic development department certify to the taxation and revenue department that construction of a railroad locomotive refueling facility project in Dona Ana county had commenced, including the land acquisition, acquisition of all necessary permits and commencement of actual construction. On February 16, 2010, the New Mexico compilation commission received a letter from the economic development department dated February 12, 2010, notifying the compilation commission that while Union Pacific had made the land acquisition, construction of a railroad locomotive refueling facility project in Do a Ana county had not commenced as required by Laws 2007, ch. 172, § 29. Therefore, Section 7-9-41.2 NMSA 1978 failed to become effective and was deleted by the compiler. For provisions of former section, see the 2013 NMSA 1978 on NMOneSource.com.
NM Stat § 7-9-41.3 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 9 - Gross Receipts and Compensating Tax|Section 7-9-41.3 - Exemption; receipts from sales by disabled street vendors.

A. Exempt from payment of the gross receipts tax are receipts from the sale of goods by a disabled street vendor. B. As used in this section: (1) "disabled" means to be blind or permanently disabled with medical improvement not expected pursuant to 42 USCA 421 for purposes of the federal Social Security Act or to have a permanent total disability pursuant to the Workers' Compensation Act [Chapter 52, Article 1 NMSA 1978]; and (2) "street vendor" means a person licensed by a local government to sell items of tangible personal property by newly setting up a sales site daily or selling the items from a moveable cart, tray, blanket or other device. History: Laws 2007, ch. 45, § 13 and 2007, ch. 237, § 1. ANNOTATIONSCross references. — For the federal Social Security Act, see 42 U.S.C. § 301. Duplicate laws. — Laws 2007, ch. 45, § 13 and Laws 2007, ch. 237, § 1 enacted identical new sections. The section was set out as enacted by Laws 2007, ch. 237, § 1, effective June 15, 2007. See 12-1-8 NMSA 1978.
NM Stat § 7-9-41.4 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 9 - Gross Receipts and Compensating Tax|Section 7-9-41.4 - Exemption; officiating at New Mexico activities association-sanctioned school events.

Exempted from the gross receipts tax are the receipts from refereeing, umpiring, scoring or other officiating at school events sanctioned by the New Mexico activities association. History: Laws 2009, ch. 62, § 1. ANNOTATIONSEffective dates. — Laws 2009, ch. 62 contained no effective date provision, but, pursuant to N.M. Const., art. IV, § 23, was effective June 19, 2009, 90 days after the adjournment of the legislature.
NM Stat § 7-9-41.5 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 9 - Gross Receipts and Compensating Tax|Section 7-9-41.5 - Exemption; nonprofit hospitals from local option gross receipts taxes.

A. Exempted from any local option gross receipts tax, but not the state gross receipts tax, are receipts of a nonprofit hospital licensed by the department of health.B. As used in this section, "nonprofit hospital" means a hospital that has been granted exemption from federal income tax by the United States commissioner of internal revenue as an organization described in Section 501(c)(3) of the Internal Revenue Code.History: Laws 2019, ch. 270, § 34. ANNOTATIONSCross references. — For Section 501(c)(3) of the Internal Revenue Code of 1986, see 26 U.S.C. § 501(c)(3).Effective dates. — Laws 2019, ch. 270, § 60 made Laws 2019, ch. 270, § 34 effective July 1, 2019.