reglab/housing_qa huggingface dataset:
NM Stat § 7-9-56 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 9 - Gross Receipts and Compensating Tax|Section 7-9-56 - Deduction; gross receipts tax; intrastate transportation and services in interstate commerce.

A. Receipts from transporting persons or property from one point to another in this state may be deducted from gross receipts when such persons or property, including any special or extra service reasonably necessary in connection therewith, is being transported in interstate or foreign commerce under a single contract. B. Receipts from handling, storage, drayage or packing of property or any other accessorial services on property, which property has moved or will move in interstate or foreign commerce, when such services are performed by a local agent for a carrier or by a carrier and when such services are performed under a single contract in relation to transportation services, may be deducted from gross receipts. C. Receipts from providing telephone or telegraph services in this state that will be used by other persons in providing telephone or telegraph services to the final user may be deducted from gross receipts. History: 1978 Comp., § 7-9-56, enacted by Laws 1994, ch. 112, § 2. ANNOTATIONSRepeals and reenactments. — Laws 1994, ch. 112, § 2 repealed 7-9-56 NMSA 1978, as amended by Laws 1994, ch. 112, § 1, and enacted a new section, effective July 1, 2001. To deduct receipts under Subsection A, taxpayer is required to show three items: (1) the receipts must be from transporting persons from one point to another in this state, (2) the transportation must have been in interstate commerce and (3) the transportation must have been under a single contract. McKinley Ambulance Serv. v. Bureau of Revenue, 1979-NMCA-026, 92 N.M. 599, 592 P.2d 515. Intrastate transportation receipts not deductible. — Transportation into one state from another is the indispensable test of interstate commerce. That there is both intrastate and interstate transportation under a single contract does not authorize a deduction under Subsection A for receipts attributable to the intrastate transportation. McKinley Ambulance Serv. v. Bureau of Revenue, 1979-NMCA-026, 92 N.M. 599, 592 P.2d 515.
NM Stat § 7-9-56.1 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 9 - Gross Receipts and Compensating Tax|Section 7-9-56.1 - Deduction; gross receipts tax; internet services.

On and after July 1, 1998, receipts from providing leased telephone lines, telecommunications services, internet services, internet access services or computer programming that will be used by other persons in providing internet access and related services to the final user may be deducted from gross receipts if the sale is made to a person who is subject to the gross receipts tax or the interstate telecommunications gross receipts tax. History: Laws 1998, ch. 92, § 1; 2000, ch. 84, § 6. ANNOTATIONSThe 2000 amendment, effective July 1, 2000, substituted "On and after July 1, 1998" for "During the period July 1, 1998, through June 30, 2000" at the beginning of the section.
NM Stat § 7-9-56.2 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 9 - Gross Receipts and Compensating Tax|Section 7-9-56.2 - Deduction; gross receipts tax; hosting world wide web sites.

Receipts from hosting world wide web sites may be deducted from gross receipts. For purposes of this section, "hosting" means storing information on computers attached to the internet. History: Laws 1998, ch. 92, § 2. ANNOTATIONSEffective dates. — Laws 1998, ch. 92, § 7 made Laws 1998, ch. 92, § 2 effective July 1, 1998.
NM Stat § 7-9-57.1 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 9 - Gross Receipts and Compensating Tax|Section 7-9-57.1 - Repealed.

History: Laws 1998, ch. 92, § 3; repealed by Laws 2020, ch. 80, § 14. ANNOTATIONSRepeals. — Laws 2020, ch. 80, § 14 repealed 7-9-57.1 NMSA 1978, as enacted by Laws 1998, ch. 92, § 3, relating to deduction, gross receipts tax, sales through world wide web sites, effective July 1, 2020. For provisions of former section, see the 2019 NMSA 1978 on NMOneSource.com.
NM Stat § 7-9-57.2 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 9 - Gross Receipts and Compensating Tax|Section 7-9-57.2 - Deduction; gross receipts tax; sale of software development services.

A. To stimulate new business development, the receipts of an eligible software development company from the sale of software development services that are performed in a qualified area may be deducted from gross receipts. B. As used in this section: (1) "eligible software development company" means a taxpayer who is not a successor in business of another taxpayer and whose primary business in New Mexico is established after the effective date of this section, is providing software development services and who had no business location in New Mexico other than in a qualified area during the period for which a deduction under this section is sought; (2) "qualified area" means the state of New Mexico except for an incorporated municipality with a population of more than fifty thousand according to the most recent federal decennial census; and (3) "software development services" means custom software design and development and web site design and development but does not include software implementation or support services. History: Laws 2002, ch. 10, § 1. ANNOTATIONSEffective dates. — Laws 2002, ch. 10, § 2 made Laws 2002, ch. 10, § 1 effective July 1, 2002.
NM Stat § 7-9-58 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 9 - Gross Receipts and Compensating Tax|Section 7-9-58 - Deduction; gross receipts tax; feed; fertilizers.

A. Receipts from selling feed for livestock, including the baling wire or twine used to contain the feed, fish raised for human consumption, poultry or animals raised for their hides or pelts and from selling seeds, roots, bulbs, plants, soil conditioners, fertilizers, insecticides, germicides, insects used to control populations of other insects, fungicides or weedicides or water for irrigation purposes may be deducted from gross receipts if the sale is made to a person who states in writing that he is regularly engaged in the business of farming, ranching or raising animals for their hides or pelts. B. Receipts of auctioneers from selling livestock or other agricultural products at auction may also be deducted from gross receipts. History: 1953 Comp., § 72-16A-14.13, enacted by Laws 1969, ch. 144, § 48; 1977, ch. 231, § 1; 1983, ch. 220, § 13; 1991, ch. 9, § 30; 1991, ch. 203, § 6; 1992, ch. 48, § 3; 2002, ch. 29, § 1. ANNOTATIONSThe 2002 amendment, effective May 15, 2002, in Subsection A inserted "including the baling wire or twine used to contain the feed" near the beginning, and made three minor stylistic changes. The 1992 amendment, effective July 1, 1992, added the subsection designations and inserted "and from selling" near the beginning of Subsection A. The 1991 amendment, effective July 1, 1991, inserted "germicides" in the first sentence.
NM Stat § 7-9-59 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 9 - Gross Receipts and Compensating Tax|Section 7-9-59 - Deduction; gross receipts tax; warehousing, threshing, harvesting, growing, cultivating and processing agricultural products; testing or transporting milk.

A. Receipts from warehousing grain or other agricultural products may be deducted from gross receipts.B. Receipts from threshing, cleaning, growing, cultivating or harvesting agricultural products, including the ginning of cotton, may be deducted from gross receipts.C. Receipts from testing or transporting milk for the producer or nonprofit marketing association from the farm to a milk processing or dairy product manufacturing plant may be deducted from gross receipts.D. Receipts from processing for growers, producers or nonprofit marketing associations of agricultural products raised for food and fiber, including livestock, may be deducted from gross receipts. History: 1953 Comp., § 72-16A-14.14, enacted by Laws 1969, ch. 144, § 49; 1970, ch. 27, § 1; 2000, ch. 26, § 1; 2000, ch. 87, § 1; 2019, ch. 49, § 1. ANNOTATIONSThe 2019 amendment, effective July 1, 2019, clarified the language allowing a gross receipts tax deduction for receipts from testing or transporting milk; in the section heading, added "testing or transporting milk"; in Subsection B, after "ginning of cotton", added "may be deducted from gross receipts"; in Subsection C, added "Receipts from", after "testing", deleted "and" and added "or", and after "manufacturing plant", deleted "or" and added "may be deducted from gross receipts"; and in Subsection D, added "Receipts from".The 2000 amendment, effective July 1, 2000, inserted the provision that receipts from testing and transporting milk from the farm to the plant may be deducted from the gross receipts. Duplicate laws. — Laws 2000, ch. 26, § 1 enacted identical amendments to this section. The section was set out as amended by Laws 2000, ch. 87, § 1. See 12-1-8 NMSA 1978.
NM Stat § 7-9-61 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 9 - Gross Receipts and Compensating Tax|Section 7-9-61 - Repealed.

ANNOTATIONSRepeals. — Laws 1981, ch. 37, § 97, repealed 7-9-61 NMSA 1978, relating to the deduction from the gross receipts tax of the sale of tangible personal property to banks and financial corporations, effective January 1, 1982.
NM Stat § 7-9-61.1 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 9 - Gross Receipts and Compensating Tax|Section 7-9-61.1 - Deduction; gross receipts tax; certain receipts.

Receipts from charges made in connection with the origination, making or assumption of a loan or from charges made for handling loan payments may be deducted from gross receipts. History: 1978 Comp., § 7-9-61.1, enacted by Laws 1981, ch. 37, § 52. ANNOTATIONSEffective dates. — Laws 1981, ch. 37, § 99 made Laws 1981, ch. 37, § 52 effective January 1, 1982. "Charges made for handling loan payments". — The phrase "charges made for handling loan payments", as used in this section, does not encompass charges made by taxpayers for their escrow services in connection with installment payments on real estate contracts. The legislature intended to allow the deduction from gross receipts only for typical loan transactions involving both a traditional lender and borrower. Any processing or collection charges typically made by either independent escrow agents, or banks acting as escrow agents, are not properly deductible from gross receipts. Security Escrow Corp. v. State Taxation & Revenue Dep't, 1988-NMCA-068, 107 N.M. 540, 760 P.2d 1306.
NM Stat § 7-9-61.2 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 9 - Gross Receipts and Compensating Tax|Section 7-9-61.2 - Deduction; receipts from sales to state-chartered credit unions.

Receipts from selling tangible personal property to credit unions chartered under the provisions of the Credit Union Act [Chapter 58, Article 11 NMSA 1978] are deductible to the same extent that receipts from the sale of tangible personal property to federal credit unions may be deducted pursuant to the provisions of Section 7-9-54 NMSA 1978. History: 1978 Comp., § 7-9-61.2, enacted by Laws 2000, ch. 48, § 1. ANNOTATIONSEffective dates. — Laws 2000, ch. 48, § 2 made Laws 2000, ch. 48, § 1 effective July 1, 2000.
NM Stat § 7-9-62.1 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 9 - Gross Receipts and Compensating Tax|Section 7-9-62.1 - Deduction; gross receipts tax; aircraft sales and services; reporting requirements.

A. Receipts from the sale of or from maintaining, refurbishing, remodeling or otherwise modifying a commercial or military carrier over ten thousand pounds gross landing weight may be deducted from gross receipts. B. A taxpayer allowed a deduction pursuant to this section shall report the amount of the deduction separately in a manner required by the department. C. The department shall compile an annual report on the deduction provided by this section that shall include the number of taxpayers approved by the department to receive the deduction, the aggregate amount of deductions approved and any other information necessary to evaluate the effectiveness of the deduction. Beginning in 2019 and every five years thereafter that the deduction is in effect, the department shall compile and present the annual reports to the revenue stabilization and tax policy committee and the legislative finance committee with an analysis of the effectiveness and cost of the deduction. History: Laws 2000 (2nd S.S.), ch. 4, § 2; 2005, ch. 104, § 24; 2014, ch. 8, § 1. ANNOTATIONSThe 2014 amendment, effective July 1, 2014, provided a deduction from gross receipts for sales of commercial and military carriers; required taxpayers to separately report the amount of the deduction; required the taxation and revenue department to compile annual reports; in the catchline, after "aircraft" added "sales and", and after "services", added "; reporting requirements"; in Subsection A, after "Receipts", added "from the sale of or"; and added Subsections B and C. The 2005 amendment, effective July 1, 2005, provided a credit for receipts from maintaining refurbishing, remodeling or otherwise modifying a commercial or military carrier over ten thousand pounds gross landing weight.
NM Stat § 7-9-63 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 9 - Gross Receipts and Compensating Tax|Section 7-9-63 - Deduction; gross receipts tax; publication sales.

Receipts from publishing newspapers or magazines, except from selling advertising space, may be deducted from gross receipts. Receipts from selling magazines at retail may not be deducted from gross receipts. History: 1953 Comp., § 72-16A-14.18, enacted by Laws 1969, ch. 144, § 53. ANNOTATIONSEffective dates. — Laws 1969, ch. 144, § 68 made Laws 1969, ch. 144, § 53 effective July 1, 1969. Advertising inserts purchased by a New Mexico retailer from out-of-state advertising coordinators were not "newspapers" within the meaning of this section. Phillips Mercantile Co. v. N.M. Taxation & Revenue Dep't, 1990-NMCA-006, 109 N.M. 487, 786 P.2d 1221. Royalties from advertising. — Since taxpayer's receipts were a royalty paid to it from advertising revenues and not receipts from publishing the magazine, there would be no deduction under this section. N.M. Sheriffs & Police Ass'n v. Bureau of Revenue, 1973-NMCA-130, 85 N.M. 565, 514 P.2d 616. No double taxation shown. — Since, aside from the tax paid on the taxpayer association's royalty receipts from advertising revenue, the only other tax involved was the tax asserted to have been paid by the publisher on his receipts, there was no factual basis for a claim of double taxation. N.M. Sheriffs & Police Ass'n v. Bureau of Revenue, 1973-NMCA-130, 85 N.M. 565, 514 P.2d 616.
NM Stat § 7-9-64 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 9 - Gross Receipts and Compensating Tax|Section 7-9-64 - Deduction; gross receipts tax; newspaper sales.

Receipts from selling newspapers, except from selling advertising space, may be deducted from gross receipts. History: 1953 Comp., § 72-16A-14.19, enacted by Laws 1969, ch. 144, § 54. ANNOTATIONSEffective dates. — Laws 1969, ch. 144, § 68 made Laws 1969, ch. 144, § 54 effective July 1, 1969. Advertising inserts purchased by a New Mexico retailer from out-of-state advertising coordinators were not "newspapers" within the meaning of this section. Phillips Mercantile Co. v. N.M. Taxation & Revenue Dep't, 1990-NMCA-006, 109 N.M. 487, 786 P.2d 1221. Am. Jur. 2d, A.L.R. and C.J.S. references. — What constitutes newspapers, magazines, periodicals, or the like, under sales or use tax law exemption, 25 A.L.R.4th 750.
NM Stat § 7-9-65 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 9 - Gross Receipts and Compensating Tax|Section 7-9-65 - Deduction; gross receipts tax; chemicals and reagents.

Receipts from selling chemicals or reagents to any mining, milling or oil company for use in processing ores or oil in a mill, smelter or refinery or in acidizing oil wells, and receipts from selling chemicals or reagents in lots in excess of eighteen tons to any hard-rock mining or milling company for use in any combination of extracting, leaching, milling, smelting, refining or processing ore at a mine site, may be deducted from gross receipts. Receipts from selling explosives, blasting powder or dynamite may not be deducted from gross receipts. History: 1953 Comp., § 72-16A-14.21, enacted by Laws 1969, ch. 144, § 56; 2019, ch. 172, § 1. ANNOTATIONSThe 2019 amendment, effective July 1, 2019, revised the criteria for a gross receipts tax deduction on certain receipts from selling chemicals or reagents; and after "eighteen tons", added "to any hard-rock mining or milling company for use in any combination of extracting, leaching, milling, smelting, refining or processing ore at a mine site". Words used in this section are not ambiguous, and the issue of legislative intent does not arise. Runco Acidizing & Fracturing Co. v. Bureau of Revenue, 1974-NMCA-145, 87 N.M. 146, 530 P.2d 410. Aggregation of deliveries not authorized. — Since no single delivery or single day's delivery of chemicals or reagents to a well ever amounted to 18 tons or more, although the amount specified in a purchase order might aggregate that much, taxpayer was not entitled to a deduction under this section, since the wording of taxpayer's purchase orders and contract, supported inference that a purchase order was not a transfer for consideration and therefore not a sale. Runco Acidizing & Fracturing Co. v. Bureau of Revenue, 1974-NMCA-145, 87 N.M. 146, 530 P.2d 410. Statute is inapplicable to receipts from the sale and use of natural gas. — Where taxpayer, an electric power company, appealed from an administrative hearing officer's (AHO) decision and order denying its protest of New Mexico taxation and revenue department's denial of taxpayer's request for a tax refund based on its belief that its purchases of natural gas qualified for a deduction, the AHO did not err in denying taxpayer's protest because had the legislature intended to provide a deduction for receipts from the sale or use of natural gas, it could have specified the inclusion of natural gas within the statutory language establishing the deduction, as in the enactment of other legislation applicable to natural gas. Tucson Elec. Power Co. v. N.M. Taxation and Revenue Dep't, 2020-NMCA-011.
NM Stat § 7-9-66 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 9 - Gross Receipts and Compensating Tax|Section 7-9-66 - Deduction; gross receipts tax; commissions.

A. Receipts derived from commissions on sales of tangible personal property which are not subject to the gross receipts tax may be deducted from gross receipts. B. Receipts of the owner of a dealer store derived from commissions received for performing the service of selling from the owner's dealer store a principal's tangible personal property may be deducted from gross receipts. C. As used in this section, "dealer store" means a merchandise facility open to the public that is owned and operated by a person who contracts with a principal to act as an agent for the sale from that facility of merchandise owned by the principal. History: 1953 Comp., § 72-16A-14.22, enacted by Laws 1969, ch. 144, § 57; 1999, ch. 169, § 1. ANNOTATIONSThe 1999 amendment, effective July 1, 1999, added Subsections B and C.
NM Stat § 7-9-66.1 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 9 - Gross Receipts and Compensating Tax|Section 7-9-66.1 - Deduction; gross receipts tax; certain real estate transactions.

A. Receipts from real estate commissions on that portion of the transaction subject to gross receipts tax pursuant to Subsection A of Section 7-9-53 NMSA 1978 may be deducted from gross receipts if the person claiming the deduction submits to the department evidence that the secretary finds substantiates the deduction. B. For the purposes of this section, "commissions on that portion of the transaction subject to gross receipts tax" means that portion of the commission that bears the same relationship to the total commission as the amount of the transaction subject to gross receipts tax does to the total purchase price. History: 1978 Comp., § 7-9-76.2, enacted by Laws 1984, ch. 129, § 2; 1990, ch. 41, § 8. ANNOTATIONSCompiler's notes. — This section was enacted as 7-9-76.2 NMSA 1978 by Laws 1984, ch. 129, § 2, but was redesignated as 7-9-66.1 NMSA 1978, as another 7-9-76.2 NMSA 1978 had previously been enacted by Laws 1984, ch. 2, § 6. The 1990 amendment, effective July 1, 1990, substituted "department evidence that the secretary" for "division evidence which the director" in Subsection A and made a minor stylistic change in Subsection B.
NM Stat § 7-9-67 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 9 - Gross Receipts and Compensating Tax|Section 7-9-67 - Deduction; gross receipts tax; governmental gross receipts tax; refunds; uncollectible debts.

A. Refunds and allowances made to buyers or amounts written off the books as an uncollectible debt by a person reporting gross receipts tax on an accrual basis may be deducted from gross receipts. If debts reported uncollectible are subsequently collected, such receipts shall be included in gross receipts in the month of collection. B. Refunds and allowances made to buyers or amounts written off the books as an uncollectible debt by a person reporting governmental gross receipts tax on an accrual basis may be deducted from governmental gross receipts. If debts reported uncollectible are subsequently collected, such receipts shall be included in governmental gross receipts in the month of collection. History: 1953 Comp., § 72-16A-14.23, enacted by Laws 1969, ch. 144, § 58; 1994, ch. 45, § 6. ANNOTATIONSThe 1994 amendment, effective July 1, 1994, inserted "governmental gross receipts tax" in the section heading, designated the previously undesignated language as Subsection A and added Subsection B.
NM Stat § 7-9-68 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 9 - Gross Receipts and Compensating Tax|Section 7-9-68 - Deduction; gross receipts tax; warranty obligations.

Receipts of a dealer from furnishing goods or services to the purchaser of tangible personal property to fulfill a warranty obligation of the manufacturer of the property may be deducted from gross receipts. History: 1953 Comp., § 72-16A-14.25, enacted by Laws 1969, ch. 144, § 60. ANNOTATIONSEffective dates. — Laws 1969, ch. 144, § 68 made Laws 1969, ch. 144, § 60 effective July 1, 1969.
NM Stat § 7-9-70 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 9 - Gross Receipts and Compensating Tax|Section 7-9-70 - Deduction; gross receipts tax; rental or lease of vehicles used in interstate commerce.

Receipts from the rental or leasing of vehicles used in the transportation of passengers or property for hire in interstate commerce under the regulations or authorization of any agency of the United States may be deducted. History: 1953 Comp., § 72-16A-14.27, enacted by Laws 1969, ch. 144, § 62. ANNOTATIONSEffective dates. — Laws 1969, ch. 144, § 68 made Laws 1969, ch. 144, § 62 effective July 1, 1969.
NM Stat § 7-9-71 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 9 - Gross Receipts and Compensating Tax|Section 7-9-71 - Deduction; gross receipts tax; trade-in allowance.

That portion of the receipts of a seller that is represented by a trade-in of tangible personal property of the same type being sold, except for the receipts represented by a trade-in of a manufactured home, may be deducted from gross receipts. History: 1953 Comp., § 72-16A-14.28, enacted by Laws 1969, ch. 144, § 63; 1979, ch. 338, § 6; 1991, ch. 203, § 7. ANNOTATIONSThe 1991 amendment, effective July 1, 1991, substituted "manufactured" for "mobile".
NM Stat § 7-9-72 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 9 - Gross Receipts and Compensating Tax|Section 7-9-72 - Repealed.

ANNOTATIONSRepeals. — Laws 1993, ch. 30, § 28 repealed 7-9-72 NMSA 1978, as amended by Laws 1992, ch. 100, § 9, relating deductions for special fuel receipts, effective June 18, 1993. For provisions of former section, see the 1992 NMSA 1978 on NMOneSource.com.