reglab/statecodes huggingface dataset:
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 2 - GROSS RECEIPTS TAXES › Part 212 - IMPOSITION AND RATE OF GOVERNMENTAL GROSS RECEIPTS TAX › Section 3.2.212.15 - SALE OF DENTURES TO INMATES OF PRISONS

Current through Register Vol. 35, No. 13, July 16, 2024
A. The receipts of a dental laboratory from
				selling dentures to the New Mexico state penitentiary for use by inmates are
				receipts from selling tangible personal property to the state of New Mexico and
				may be deducted from gross receipts where:
(1) a dentist not associated with a dental
				laboratory examines an inmate, makes the necessary impressions of the mouth and
				teeth and prescribes the type of denture to be made by the dental laboratory;
				and
(2) the laboratory makes
				dentures and delivers them directly to the New Mexico state penitentiary;
				and
(3) the dental laboratory and
				the dentist send separate statements to and are paid separately by the New
				Mexico state penitentiary; and
(4)
				no contractual relationship exists between the dental laboratory and the
				dentist.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 2 - GROSS RECEIPTS TAXES › Part 212 - IMPOSITION AND RATE OF GOVERNMENTAL GROSS RECEIPTS TAX › Section 3.2.212.16 - SCHOOL PICTURES

Current through Register Vol. 35, No. 13, July 16, 2024
Receipts of a photographer from sales of photographs taken by
				  the photographer to school children or parents of school children are subject
				  to gross receipts tax even if a public school makes actual payment to the
				  photographer from a "picture fund" made up of contributions of school children
				  or parents of school children. The receipts from the portion of such sales
				  attributable to any separately stated item of tangible personal property, such
				  as prints, may not be deducted from gross receipts pursuant to Section
				  7-9-54
				  NMSA 1978 since it is not a sale to a public school. Receipts from the portion
				  of such sales attributable to services are subject to the gross receipts tax
				  and may not be deducted pursuant to Section
				  7-9-54
				  NMSA 1978 because it is not a sale of tangible personal
				  property.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 2 - GROSS RECEIPTS TAXES › Part 212 - IMPOSITION AND RATE OF GOVERNMENTAL GROSS RECEIPTS TAX › Section 3.2.212.17 - NONAPPROPRIATED ACTIVITIES OF MILITARY SERVICES

Current through Register Vol. 35, No. 13, July 16, 2024
Receipts from selling tangible personal property, other than
				  nonfissionable metalliferous ore or that which will become an ingredient or
				  component part of a construction project, to nonappropriated fund activities of
				  military services may be deducted from gross receipts pursuant to Section
				  7-9-54
				  NMSA 1978 where such nonappropriated fund activities are declared to be
				  instrumentalities of the United States by military regulations promulgated and
				  signed by the secretary of the Army, the secretary of the Navy or the secretary
				  of the Air Force.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 2 - GROSS RECEIPTS TAXES › Part 212 - IMPOSITION AND RATE OF GOVERNMENTAL GROSS RECEIPTS TAX › Section 3.2.212.18 - SALE OF DRUGS TO WELFARE PATIENTS

Current through Register Vol. 35, No. 13, July 16, 2024
The receipts of a pharmacist from selling drugs to welfare
				  patients may be deducted from gross receipts in a situation in which the health
				  and environment department remits to the pharmacist the wholesale cost of the
				  drug sold and a fixed amount per prescription filled. Such receipts are derived
				  from the sale of tangible personal property to the state of New Mexico and may
				  be deducted from gross receipts pursuant to Section
				  7-9-54
				  NMSA 1978.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 2 - GROSS RECEIPTS TAXES › Part 212 - IMPOSITION AND RATE OF GOVERNMENTAL GROSS RECEIPTS TAX › Section 3.2.212.19 - PROOF OF PAYMENT

Current through Register Vol. 35, No. 13, July 16, 2024
A. A
				seller must be able to prove that payment for the tangible personal property
				sold was made from the United States, or any agency or instrumentality thereof,
				or from the state of New Mexico, or any political subdivision thereof, or from
				the governing body of any Indian nation, tribe or pueblo or the deduction will
				not be allowed.
B. Proof of payment
				acceptable to the secretary consists of either a Type 9 nontaxable transaction
				certificate or other documentation demonstrating payment by a governmental
				entity. Such other documentation includes:
(1) for sales to any governmental entity
				(including federal agencies), documents related to the transaction showing the
				governmental entity's name, such as purchase orders, copies of warrants issued
				in payment and contracts covering the items purchased;
(2) for sales to federal agencies only, the
				federal contract number; and
(3)
				other documents determined by the secretary to constitute proof of
				payment.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 2 - GROSS RECEIPTS TAXES › Part 212 - IMPOSITION AND RATE OF GOVERNMENTAL GROSS RECEIPTS TAX › Section 3.2.212.20 - METROPOLITAN REDEVELOPMENT PROJECTS

Current through Register Vol. 35, No. 13, July 16, 2024
A. Receipts from selling tangible personal
				property which is or will be incorporated into a metropolitan redevelopment
				project created under the Metropolitan Redevelopment Code in New Mexico are
				subject to gross receipts tax.
B. A
				seller of tangible personal property which is or will be incorporated into a
				metropolitan redevelopment project created under the Metropolitan Redevelopment
				Code may not claim the deduction from gross receipts provided by Section
				7-9-54
				NMSA 1978 by accepting a nontaxable transaction certificate from the
				municipality in question nor by proving payment from government
				funds.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 2 - GROSS RECEIPTS TAXES › Part 212 - IMPOSITION AND RATE OF GOVERNMENTAL GROSS RECEIPTS TAX › Section 3.2.212.21 - GOVERNMENT CREDIT OR PROCUREMENT CARD PURCHASES

Current through Register Vol. 35, No. 13, July 16, 2024
A. Receipts from sales of tangible personal
				property to an agency of the United States government or the state of New
				Mexico are deductible from the gross receipts of the seller when paid for by a
				credit or procurement card issued to the United States government or the state
				of New Mexico. Through November 29, 1998, credit or procurement cards bearing
				the legends "U S GOVT TAX EXEMPT' and "I.M.P.A.C." are such credit or
				procurement cards issued to the United States government. On and after November
				30, 1998, credit or procurement cards bearing the legends "United States of
				America" and "Tax Exempt I.D. 140001849" are such credit or procurement cards
				issued to the United States government. On or after June 30, 2003, credit or
				procurement cards bearing the legend "state of New Mexico" and the state seal
				are such credit or procurement cards issued to the state of New
				Mexico.
B. Receipts from credit or
				procurement card sales of construction materials or services or receipts from
				credit or procurement card payments of leases of tangible property are not
				deductible. Receipts from credit or procurement card sales to employees or
				representatives of the federal government or the state of New Mexico using a
				credit or procurement card other than a card issued to the United States
				government or the state of New Mexico are not deductible from gross receipts
				under Section
				7-9-54
				NMSA 1978.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 2 - GROSS RECEIPTS TAXES › Part 212 - IMPOSITION AND RATE OF GOVERNMENTAL GROSS RECEIPTS TAX › Section 3.2.212.22 - TANGIBLE PERSONAL PROPERTY IN PROJECTS FINANCED BY INDUSTRIAL REVENUE OR SIMILAR BONDS

Current through Register Vol. 35, No. 13, July 16, 2024
A.
				For the purposes of this section, a "bond project" is an arrangement entered
				into under the authority of the Industrial Revenue Bond Act, the County
				Industrial Revenue Bond Act or similar act in which a private person agrees:
(1) to arrange for the constructing and
				equipping of a facility for a state or local government by acting as agent for
				the government in procuring construction services, other services, tangible
				personal property which becomes an ingredient or component part of a
				construction project and other tangible personal property necessary for
				constructing and equipping the facility;
(2) to lease the completed facility from the
				government; and
(3) to buy the
				facility upon repayment of the bonds. The government agrees to own the
				facility, to finance the project in whole or in part through the issuance of
				bonds, to designate the private person as its agent in procuring the necessary
				property and services, to lease the facility to the private person and to sell
				the facility to the private person upon repayment of the bonds.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 2 - GROSS RECEIPTS TAXES › Part 212 - IMPOSITION AND RATE OF GOVERNMENTAL GROSS RECEIPTS TAX › Section 3.2.212.23 - SALE OF A LICENSE TO A GOVERNMENT

Current through Register Vol. 35, No. 13, July 16, 2024
Licenses are intangible property. Receipts from selling
				  licenses are not deductible under Section
				  7-9-54
				  NMSA 1978.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 2 - GROSS RECEIPTS TAXES › Part 212 - IMPOSITION AND RATE OF GOVERNMENTAL GROSS RECEIPTS TAX › Section 3.2.212.24 - CUSTOM SOFTWARE

Current through Register Vol. 35, No. 13, July 16, 2024
A.
				Because it is a service, receipts from developing or selling custom software
				for governmental entities are not deductible under Section 7 9 54 NMSA
				1978.
B. Example 1: X contracts
				with the United States to develop software to test certain devices which the
				United States is considering purchasing. X is performing a service under this
				contract.
C. Example 2: Same facts
				as in Example 1 except that X is to modify an existing software test program. X
				is nonetheless performing a service under the contract.
D. Example 3: X enters into a qualifying
				research and development contract with a signatory agency of the United States.
				The contract is to develop software to test certain devices which the United
				States is considering purchasing. X is performing a service under this
				contract. To create the testing program X buys several pieces of packaged
				software and develops new programming to interconnect the packaged software
				into a coherent testing program. X may execute, and the vendors may accept in
				good faith, Type 15 non-taxable transaction certificates or alternative
				evidence as provided by Section
				7-9-43
				NMSA 1978 for the purchase of the packaged software.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 2 - GROSS RECEIPTS TAXES › Part 212 - IMPOSITION AND RATE OF GOVERNMENTAL GROSS RECEIPTS TAX › Section 3.2.212.25 - FEDERAL CREDIT UNIONS ARE GOVERNMENTAL INSTRUMENTALITIES BUT STATE CREDIT UNIONS ARE NOT

Current through Register Vol. 35, No. 13, July 16, 2024
A.
				Federal courts have ruled that credit unions chartered under the Federal Credit
				Union Act are instrumentalities of the federal government. See
United
				States v. Maine,
524 F. Supp. 1056 (D. Me. 1981) and
United
				States v. Michigan,
851 F.2d 803 (6th Cir.
				1988). Therefore persons who sell tangible personal property to federal credit
				unions are entitled to the deduction provided by Section
				7-9-54
				NMSA 1978.
B. Although Section
				58-11-61 NMSA
				1978 exempts from gross receipts tax the receipts of a credit union organized
				under or subject to the Credit Union Regulatory Act to the same extent that the
				receipts of a credit union chartered under federal law are exempt, the receipts
				of a vendor who sells tangible personal property to credit unions organized
				under or subject to the Credit Union Regulatory Act are not deductible under
				Section
				7-9-54
				NMSA 1978. The gross receipts tax is imposed on the receipts of the vendor; it
				is not imposed on the credit union. Credit unions organized under or subject to
				the Credit Union Regulatory Act are not instrumentalities of the federal
				government and no statute or judicial determination makes them
				instrumentalities of New Mexico. A vendor's receipts from selling tangible
				personal property to state-chartered credit unions, however, may be deductible
				under Section
				7-9-61.2
				NMSA 1978. This version of Subsection B of Section 3.2.212.25 NMAC applies to
				transactions occurring on or after July 1, 2000.
C. Section 3.2.212.25 NMAC is applicable to
				transactions on or after July 1, 1997.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 2 - GROSS RECEIPTS TAXES › Part 212 - IMPOSITION AND RATE OF GOVERNMENTAL GROSS RECEIPTS TAX › Section 3.2.212.26 - AMERICAN NATIONAL RED CROSS

Current through Register Vol. 35, No. 13, July 16, 2024
Since the American National Red Cross chartered pursuant to
				  36
				  U.S.C. 300101 et seq. is an instrumentality
				  of the federal government, persons who sell tangible personal property to the
				  American National Red Cross are entitled to the deduction provided by Section
				  7-9-54
				  NMSA 1978.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 2 - GROSS RECEIPTS TAXES › Part 212 - IMPOSITION AND RATE OF GOVERNMENTAL GROSS RECEIPTS TAX › Section 3.2.212.27 - SALE OF GASES

Current through Register Vol. 35, No. 13, July 16, 2024
Gases, such as natural gas, nitrogen, carbon dioxide, helium,
				  propane, oxygen, acetylene and nitrous oxide, are tangible personal property.
				  Therefore receipts from selling gases to a governmental agency may be deducted
				  from gross receipts under Section
				  7-9-54
				  NMSA 1978.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 2 - GROSS RECEIPTS TAXES › Part 213 - DEDUCTION - GROSS RECEIPTS TAX - TRANSACTION IN INTERSTATE COMMERCE › Section 3.2.213.1 - ISSUING AGENCY

Current through Register Vol. 35, No. 13, July 16, 2024
Taxation and Revenue Department, Joseph M. Montoya Building,
				  1100 South St. Francis Drive, P.O. Box 630, Santa Fe NM
				  87504-0630
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 2 - GROSS RECEIPTS TAXES › Part 213 - DEDUCTION - GROSS RECEIPTS TAX - TRANSACTION IN INTERSTATE COMMERCE › Section 3.2.213.2 - SCOPE

Current through Register Vol. 35, No. 13, July 16, 2024
This part applies to all persons transmitting messages or
				  conversations by radio, selling radio or television broadcast time, advertising
				  or otherwise engaging in interstate commerce.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 2 - GROSS RECEIPTS TAXES › Part 213 - DEDUCTION - GROSS RECEIPTS TAX - TRANSACTION IN INTERSTATE COMMERCE › Section 3.2.213.3 - STATUTORY AUTHORITY

Current through Register Vol. 35, No. 13, July 16, 2024
Section 9 -11-6.2 NMSA 1978.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 2 - GROSS RECEIPTS TAXES › Part 213 - DEDUCTION - GROSS RECEIPTS TAX - TRANSACTION IN INTERSTATE COMMERCE › Section 3.2.213.5 - EFFECTIVE DATE

Current through Register Vol. 35, No. 13, July 16, 2024
November 29, 2022, unless a later date is cited at the end of
				  a section, in which case the later date is the effective
				  date.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 2 - GROSS RECEIPTS TAXES › Part 213 - DEDUCTION - GROSS RECEIPTS TAX - TRANSACTION IN INTERSTATE COMMERCE › Section 3.2.213.6 - OBJECTIVE

Current through Register Vol. 35, No. 13, July 16, 2024
The objective of this part is to interpret, exemplify,
				  implement and enforce the provisions of the Gross Receipts and Compensating Tax
				  Act.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 2 - GROSS RECEIPTS TAXES › Part 213 - DEDUCTION - GROSS RECEIPTS TAX - TRANSACTION IN INTERSTATE COMMERCE › Section 3.2.213.7 - DEFINITIONS

Current through Register Vol. 35, No. 13, July 16, 2024
A.
"Regional"
				defined:
As used in Section
				7-9-55
				NMSA 1978, a "regional" seller or advertiser is a person who sells from
				locations in more than one state or who purchases advertising services intended
				to be heard or viewed in more than one state. A person is deemed to sell from
				locations in more than one state if that person either maintains a physical
				retail establishment in more than one state, or if that person regularly
				stores, warehouses, or otherwise maintains stocks of tangible personal property
				for the fulfillment of purchases in more than one state. A person does not
				advertise in more than one state if the advertisement is intended to be viewed
				only in one state, but some incidental views occur outside of that
				state.
B.
"Seller or
				advertiser" defined:
As used in Section
				7-9-55
				NMSA 1978, "seller or advertiser" means a person whose identity, business,
				service, product or products are the primary subject of the advertising
				message.
C.
"Principal place
				of business" defined:
As used in Section
				7-9-55
				NMSA 1978, "principal place of business" means the place in which a business:
(1) earns the largest percentage of its
				revenues; and
(2) owns the largest
				percentage of its capital assets; and
(3) employs the largest percentage of its
				full-time equivalent employees. A business can have only one principal place of
				business.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 2 - GROSS RECEIPTS TAXES › Part 213 - DEDUCTION - GROSS RECEIPTS TAX - TRANSACTION IN INTERSTATE COMMERCE › Section 3.2.213.8 - ADVERTISING RECEIPTS OF PUBLICATION FROM OUT-OF-STATE CUSTOMERS

Current through Register Vol. 35, No. 13, July 16, 2024
Receipts of a newspaper or magazine which is published within
				  New Mexico and circulated to subscribers within and without New Mexico from the
				  sale of advertising space to advertisers within and without New Mexico are
				  subject to the gross receipts tax. The gross receipts tax levied on advertising
				  receipts does not impose an unconstitutional burden on interstate
				  commerce.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 2 - GROSS RECEIPTS TAXES › Part 213 - DEDUCTION - GROSS RECEIPTS TAX - TRANSACTION IN INTERSTATE COMMERCE › Section 3.2.213.9 - BROADCASTING AND RELATED ADVERTISING

Current through Register Vol. 35, No. 13, July 16, 2024
A.
Microwave carriers:
The
				receipts of a microwave carrier from relaying television signals for another
				party for a fee from a point of origin outside this state to a point of
				destination within this state may be deducted from gross receipts even though a
				portion of those receipts is derived from relaying the signals between towers
				located within New Mexico.
B.
Deduction available to broadcaster and advertising agency:
A New
				Mexico radio or television broadcaster may deduct from its gross receipts the
				receipts derived from the sale of broadcast time which is sold either directly
				to a national or regional seller or advertiser not having its principal place
				of business in or being incorporated under the laws of New Mexico, or to an
				advertising agency which purchases the broadcast time on behalf of, or for
				subsequent sale to, such national or regional seller or advertiser. No
				nontaxable transaction certificate is required. If the advertising agency
				subsequently sells the broadcast time to a New Mexico seller or advertiser,
				however, compensating tax will be due on the value of the broadcast
				time.
C.
Sales of broadcast
				time:
Receipts from sales of broadcast time by New Mexico radio and
				television broadcasters to advertising agencies are subject to gross receipts
				tax, but may be deductible under Section
				7-9-48
				NMSA 1978 or Section
				7-9-55
				NMSA 1978.
D.
Cable
				television systems:
Cable television systems are eligible for the
				deduction provided by Section
				7-9-55
				NMSA 1978 for receipts from the sale of broadcast time to a national or
				regional advertiser.
E.
Digital advertising services:
Providers of digital advertising
				services are eligible for the deduction provided by Section
				7-9-55
				NMSA 1978. Receipts of a provider of digital advertising services are
				deductible when the receipts:
(1) are from a
				national or regional advertiser not having its principal place of business in
				New Mexico, or that is not incorporated under the laws of New Mexico,
				or
(2) are from an advertising
				agency which purchases the display of advertisements on the platform on behalf
				of, or for subsequent sale to, a seller defined in Paragraph (1) of Subsection
				E of 3.2.213.9NMAC. However, the commissions of advertising agencies from
				performing services in this state may not be deducted.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 2 - GROSS RECEIPTS TAXES › Part 213 - DEDUCTION - GROSS RECEIPTS TAX - TRANSACTION IN INTERSTATE COMMERCE › Section 3.2.213.10 - INTERSTATE TRANSPORTATION

Current through Register Vol. 35, No. 13, July 16, 2024
A.
Transporting forest fire fighting
				materials:
The receipts from transporting forest firefighting materials,
				such as slurry, in airplanes from a point inside New Mexico to a point outside
				New Mexico are deductible from gross receipts.
B.
Star route contractors:
(1) A person holding a contract for the
				transportation of United States mail as a "star route contractor" from points
				within New Mexico to other points outside New Mexico may deduct the portion of
				gross receipts which were derived from transactions in interstate
				commerce.
(2) In order to determine
				the portion of the receipts from the contract which is subject to the gross
				receipts tax, the total receipts from the contract are to be multiplied by a
				fraction, the numerator of which is the total number of delivery points in New
				Mexico and the denominator of which is the total number of delivery points. A
				delivery point is any point at which mail is required, by contract, to be
				delivered.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 2 - GROSS RECEIPTS TAXES › Part 213 - DEDUCTION - GROSS RECEIPTS TAX - TRANSACTION IN INTERSTATE COMMERCE › Section 3.2.213.11 - PRINTED REPORTS

Current through Register Vol. 35, No. 13, July 16, 2024
Receipts from the sale of a printed report of oil and gas
				  leasing activities, which is not a "newspaper" as that term is used in Section
				  7-9-64
				  NMSA 1978, to nonresidents of New Mexico where delivery is made out-of-state by
				  the seller's vehicle, U.S. mail or common carrier are receipts from
				  transactions in interstate commerce and such receipts may be deducted from the
				  gross receipts of the seller.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 2 - GROSS RECEIPTS TAXES › Part 213 - DEDUCTION - GROSS RECEIPTS TAX - TRANSACTION IN INTERSTATE COMMERCE › Section 3.2.213.12 - TRANSACTIONS NOT QUALIFIED AS INTERSTATE COMMERCE

Current through Register Vol. 35, No. 13, July 16, 2024
A. Receipts of New Mexico sellers from sales
				of property to New Mexico residents who request that delivery be made out of
				state are not receipts from transactions in interstate commerce and are not
				deductible under Section
				7-9-55
				NMSA 1978.
B. Receipts of New
				Mexico sellers from sales of property to nonresidents of New Mexico who accept
				delivery of the property in New Mexico or where transfer of title or risk of
				loss passes to the nonresident buyer in New Mexico are not receipts from
				transactions in interstate commerce and are not deductible under Section
				7-9-55
				NMSA 1978.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 2 - GROSS RECEIPTS TAXES › Part 213 - DEDUCTION - GROSS RECEIPTS TAX - TRANSACTION IN INTERSTATE COMMERCE › Section 3.2.213.13 - RECEIPTS OF A DIGITAL PLATFORM THAT DISPLAYS DIGITAL ADVERTING

Current through Register Vol. 35, No. 13, July 16, 2024
A. Receipts of a provider of a digital platform that displays digital adverting services, whose digital platform may be accessed or viewed within New Mexico, from the sale of advertising services to advertisers within and without New Mexico are subject to the gross receipts tax.
B. "Device" means any medium through which a digital platform may be accessed or viewed, including stationary or portable computing devices, tablets, phones, and smart devices, or similar equipment capable of accessing the internet and displaying a digital platform.
C. "Digital advertising services" means advertisement services on digital platforms, including advertisements in the form of banner advertising, search engine advertising, interstitial advertising, and other comparable advertising services.
D. "Digital platform" means any type of website, including part of a website, or applications, that a user is able to access or view.
E. "User" means any person who accesses or views a digital platform with a device.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 2 - GROSS RECEIPTS TAXES › Part 214 - DEDUCTION - GROSS RECEIPTS TAX - INTRASTATE TRANSPORTATION AND SERVICES IN INTERSTATE COMMERCE › Section 3.2.214.1 - ISSUING AGENCY

Current through Register Vol. 35, No. 13, July 16, 2024
Taxation and Revenue Department, Joseph M. Montoya Building,
				  1100 South St. Francis Drive, P.O. Box 630, Santa Fe NM
				  87504-0630
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 2 - GROSS RECEIPTS TAXES › Part 214 - DEDUCTION - GROSS RECEIPTS TAX - INTRASTATE TRANSPORTATION AND SERVICES IN INTERSTATE COMMERCE › Section 3.2.214.2 - SCOPE

Current through Register Vol. 35, No. 13, July 16, 2024
This part applies to each person engaging in business in New
				  Mexico.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 2 - GROSS RECEIPTS TAXES › Part 214 - DEDUCTION - GROSS RECEIPTS TAX - INTRASTATE TRANSPORTATION AND SERVICES IN INTERSTATE COMMERCE › Section 3.2.214.3 - STATUTORY AUTHORITY

Current through Register Vol. 35, No. 13, July 16, 2024
Section
				  9-11-6.2
				  NMSA 1978.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 2 - GROSS RECEIPTS TAXES › Part 214 - DEDUCTION - GROSS RECEIPTS TAX - INTRASTATE TRANSPORTATION AND SERVICES IN INTERSTATE COMMERCE › Section 3.2.214.5 - EFFECTIVE DATE

Current through Register Vol. 35, No. 13, July 16, 2024
11/15/96, unless a later date is cited at the end of a
				  section, in which case the later date is the effective date.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 2 - GROSS RECEIPTS TAXES › Part 214 - DEDUCTION - GROSS RECEIPTS TAX - INTRASTATE TRANSPORTATION AND SERVICES IN INTERSTATE COMMERCE › Section 3.2.214.6 - OBJECTIVE

Current through Register Vol. 35, No. 13, July 16, 2024
The objective of this part is to interpret, exemplify,
				  implement and enforce the provisions of the Gross Receipts and Compensating Tax
				  Act.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 2 - GROSS RECEIPTS TAXES › Part 214 - DEDUCTION - GROSS RECEIPTS TAX - INTRASTATE TRANSPORTATION AND SERVICES IN INTERSTATE COMMERCE › Section 3.2.214.8 - GENERAL EXAMPLES

Current through Register Vol. 35, No. 13, July 16, 2024
A.
				The deduction provided by Subsections A and B of Section
				7-9-56
				NMSA 1978 apply to the receipts of persons who are not a party to a single
				contract for the transportation of property or persons in interstate commerce
				but who are selling such services to the person who is obligated to furnish the
				transportation in interstate commerce under the terms of the
				contract.
B. Example 1: X, a pipe
				supply house in Durango, Colorado, sells C in Las Cruces, New Mexico, a
				truckload of pipe. T, a truck line service, regularly transports property from
				Durango to Albuquerque. B, another truck line service, has New Mexico authority
				to transport property from Albuquerque to Las Cruces. X ships the pipe under a
				through bill of lading to Las Cruces with T. T carries the pipe to Albuquerque.
				At Albuquerque B attaches a tractor to T's trailer and carries the pipe on to
				Las Cruces. B can deduct the receipts which B receives from hauling the pipe
				from a point in New Mexico to another point in New Mexico. The pipe is being
				shipped in interstate commerce under a single contract. T can deduct its
				receipts from this transaction under the provisions of Section
				7-9-56
				NMSA 1978.
C. Example 2: H, an
				employee of a national chain store, is transferred by the company from Los
				Angeles to Albuquerque. H contracts with B, a moving company, to move H's
				household goods from Los Angeles to B's warehouse in Albuquerque. H also
				contracts with B's Albuquerque agent for interim storage and drayage of the
				goods pending H's location of housing in Albuquerque. The receipts of B's
				agents from performing the second contract are subject to the gross receipts
				tax.
D. Example 3: Y orders
				materials from an out-of-state supplier and the materials are shipped to
				Albuquerque under a single contract. The materials are stored in Albuquerque
				and then Y hires X, a local hauler, to take the materials from the place of
				storage to the job site. X claims receipts from performing this service are
				deductible under Section
				7-9-56
				NMSA 1978. X's receipts are not deductible. X's hauling was not under the
				single contract or tariff for the interstate shipment. The single contract has
				previously been completed.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 2 - GROSS RECEIPTS TAXES › Part 214 - DEDUCTION - GROSS RECEIPTS TAX - INTRASTATE TRANSPORTATION AND SERVICES IN INTERSTATE COMMERCE › Section 3.2.214.9 - COMMISSIONS OF NEW MEXICO AGENTS

Current through Register Vol. 35, No. 13, July 16, 2024
A. Commissions to a person in New Mexico for
				originating interstate transportation of persons are not deductible pursuant to
				either Section
				7-9-56
				NMSA 1978 or Section
				7-9-66
				NMSA 1978. Such commissions are a fee for service rendered in New
				Mexico.
B. Example: A, an airline
				company, secures passage on an interstate flight of another airline for one of
				its passengers because all of its flights to that particular destination are
				full. A receives a commission from the other airline for originating the
				transportation for that airline. The commission A receives is subject to the
				gross receipts tax.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 2 - GROSS RECEIPTS TAXES › Part 214 - DEDUCTION - GROSS RECEIPTS TAX - INTRASTATE TRANSPORTATION AND SERVICES IN INTERSTATE COMMERCE › Section 3.2.214.10 - REPAIR OF DAMAGED HOUSEHOLD EFFECTS

Current through Register Vol. 35, No. 13, July 16, 2024
When damage occurs to personal effects during transit by an
				  interstate carrier and the carrier is required to hire a repair facility to
				  restore the damaged articles, receipts of the repair facility are not
				  deductible pursuant to Section
				  7-9-56
				  NMSA 1978. Such receipts are not from transporting property in interstate
				  commerce or performing accessorial services under a single contract. The
				  interstate carrier cannot issue a nontaxable transaction certificate pursuant
				  to Section
				  7-9-48
				  NMSA 1978 since it is not reselling but is consuming the repair
				  service.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 2 - GROSS RECEIPTS TAXES › Part 214 - DEDUCTION - GROSS RECEIPTS TAX - INTRASTATE TRANSPORTATION AND SERVICES IN INTERSTATE COMMERCE › Section 3.2.214.11 - PUBLIC DISTRIBUTION WAREHOUSE

Current through Register Vol. 35, No. 13, July 16, 2024
A. A "public distribution warehouse center"
				is a person who is engaged in the business of storing and distributing the
				property of others and who performs the following package of services for at
				least the majority of its clients:
(1) stores
				tangible personal property owned by the client; and
(2) upon order of the client,
(a) withdraws the tangible personal property
				from storage;
(b) re-packages or
				otherwise prepares the tangible personal property for delivery; and
(c) delivers the tangible personal property
				to customers of the client from the client's stored property, regardless of
				whether delivery is accomplished through the person's own employees and
				vehicles or through those of a third party.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 2 - GROSS RECEIPTS TAXES › Part 215 - DEDUCTION - GROSS RECEIPTS TAX - SALE OF CERTAIN SERVICES TO AN OUT-OF-STATE BUYER › Section 3.2.215.1 - ISSUING AGENCY

Current through Register Vol. 35, No. 13, July 16, 2024
Taxation and Revenue Department, Joseph M. Montoya Building,
				  1150 South St. Francis Drive, P.O. Box 630, Santa Fe NM
				  97504-0630.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 2 - GROSS RECEIPTS TAXES › Part 215 - DEDUCTION - GROSS RECEIPTS TAX - SALE OF CERTAIN SERVICES TO AN OUT-OF-STATE BUYER › Section 3.2.215.2 - SCOPE

Current through Register Vol. 35, No. 13, July 16, 2024
This part applies to each person engaging in business in New
				  Mexico.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 2 - GROSS RECEIPTS TAXES › Part 215 - DEDUCTION - GROSS RECEIPTS TAX - SALE OF CERTAIN SERVICES TO AN OUT-OF-STATE BUYER › Section 3.2.215.3 - STATUTORY AUTHORITY

Current through Register Vol. 35, No. 13, July 16, 2024
Section
				  9-11-6.2
				  NMSA 1978.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 2 - GROSS RECEIPTS TAXES › Part 215 - DEDUCTION - GROSS RECEIPTS TAX - SALE OF CERTAIN SERVICES TO AN OUT-OF-STATE BUYER › Section 3.2.215.5 - EFFECTIVE DATE

Current through Register Vol. 35, No. 13, July 16, 2024
October 13, 2021, unless a later date is cited at the end of
				  a section, in which case the later date is the effective
				  date.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 2 - GROSS RECEIPTS TAXES › Part 215 - DEDUCTION - GROSS RECEIPTS TAX - SALE OF CERTAIN SERVICES TO AN OUT-OF-STATE BUYER › Section 3.2.215.6 - OBJECTIVE

Current through Register Vol. 35, No. 13, July 16, 2024
The objective of this part is to interpret, exemplify,
				  implement and enforce the provisions of the Gross Receipts and Compensating Tax
				  Act.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 2 - GROSS RECEIPTS TAXES › Part 215 - DEDUCTION - GROSS RECEIPTS TAX - SALE OF CERTAIN SERVICES TO AN OUT-OF-STATE BUYER › Section 3.2.215.9 - SERVICES PERFORMED ON FEDERAL AREAS

Current through Register Vol. 35, No. 13, July 16, 2024
Federal areas located within the boundaries of New Mexico are
				  not outside New Mexico for purposes of Section
				  7-9-57
				  NMSA 1978.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 2 - GROSS RECEIPTS TAXES › Part 215 - DEDUCTION - GROSS RECEIPTS TAX - SALE OF CERTAIN SERVICES TO AN OUT-OF-STATE BUYER › Section 3.2.215.10 - OTHER EVIDENCE

Current through Register Vol. 35, No. 13, July 16, 2024
A. As
				used in Section
				7-9-57
				NMSA 1978, "other evidence acceptable to the secretary" includes invoices,
				contracts, photostatic copies of checks and letters which show that the sale is
				to an out-of-state buyer and which indicate that the initial use of the product
				of the service did not occur in New Mexico.
B. Example 1: E drafts a manuscript about
				deer hunting in New Mexico and sends the manuscript to a sports magazine
				publisher in New York. The publisher accepts by letter the story for
				publication and encloses a check. E may deduct this payment from gross receipts
				if E preserves the letter or a photostatic copy of the check.
C. Example 2:
(1) W is a writer who performs some writing
				services in New Mexico. W's manuscripts and all rights thereto are sold by W's
				literary agent in New York City, exclusively to publishers, motion picture
				companies and other media located outside New Mexico. None of the rights to W's
				manuscripts or other literary works are sold to publishers, editors or media
				within the state of New Mexico. Funds are remitted to the literary agent in New
				York by the out-of-state purchaser of the rights to W's works. The agent then
				pays W. W's receipts may be deducted from gross receipts if:
(a) The buyers of W's works deliver
				nontaxable transaction certificates to W; or
(b) W's agent certifies in writing that all
				of W's work is published or otherwise initially used outside New Mexico;
				or
(c) W's agent accounts to W for
				each sale on a document or documents clearly indicating that the sales are to
				out-of-state buyers and that the initial use of the product of the service did
				not occur in New Mexico and W preserves the agent's detailed
				accounting.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 2 - GROSS RECEIPTS TAXES › Part 216 - DEDUCTION - GROSS RECEIPTS TAX - FEED - FERTILIZERS › Section 3.2.216.1 - ISSUING AGENCY

Current through Register Vol. 35, No. 13, July 16, 2024
Taxation and Revenue Department, Joseph M. Montoya Building,
				  1100 South St. Francis Drive, P.O. Box 630, Santa Fe NM
				  87504-0630
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 2 - GROSS RECEIPTS TAXES › Part 216 - DEDUCTION - GROSS RECEIPTS TAX - FEED - FERTILIZERS › Section 3.2.216.2 - SCOPE

Current through Register Vol. 35, No. 13, July 16, 2024
This part applies to each person engaging in business in New
				  Mexico.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 2 - GROSS RECEIPTS TAXES › Part 216 - DEDUCTION - GROSS RECEIPTS TAX - FEED - FERTILIZERS › Section 3.2.216.3 - STATUTORY AUTHORITY

Current through Register Vol. 35, No. 13, July 16, 2024
Section
				  9-11-6.2
				  NMSA 1978.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 2 - GROSS RECEIPTS TAXES › Part 216 - DEDUCTION - GROSS RECEIPTS TAX - FEED - FERTILIZERS › Section 3.2.216.5 - EFFECTIVE DATE

Current through Register Vol. 35, No. 13, July 16, 2024
11/15/96, unless a later date is cited at the end of a
				  section, in which case the later date is the effective date.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 2 - GROSS RECEIPTS TAXES › Part 216 - DEDUCTION - GROSS RECEIPTS TAX - FEED - FERTILIZERS › Section 3.2.216.6 - OBJECTIVE

Current through Register Vol. 35, No. 13, July 16, 2024
The objective of this part is to interpret, exemplify,
				  implement and enforce the provisions of the Gross Receipts and Compensating Tax
				  Act.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 2 - GROSS RECEIPTS TAXES › Part 216 - DEDUCTION - GROSS RECEIPTS TAX - FEED - FERTILIZERS › Section 3.2.216.7 - DEFINITIONS

Current through Register Vol. 35, No. 13, July 16, 2024
A.
"Farming"
				defined:
(1) A person regularly
				engaged in the business of "farming" is a person who regularly engages in the
				business of:
(a) cultivating a tract of land
				of over one acre with the purpose of producing a plant which is grown primarily
				for sale or use in the ordinary course of business as fiber or as food for
				human or animal consumption;
(b)
				growing plants in a greenhouse or by hydroponics primarily for sale or use in
				the ordinary course of business as fiber or as food for human or animal
				consumption; or
(c) cultivating an
				orchard on a tract of land of over one acre with the purpose of producing nuts,
				fruit or other products for sale or use in the ordinary course of business for
				human or animal consumption.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 2 - GROSS RECEIPTS TAXES › Part 216 - DEDUCTION - GROSS RECEIPTS TAX - FEED - FERTILIZERS › Section 3.2.216.8 - WRITTEN STATEMENT OF FARMING OR RANCHING

Current through Register Vol. 35, No. 13, July 16, 2024
A. Receipts from selling certain items to
				persons who state in writing that they are regularly engaged in the business of
				farming or ranching may be deducted from the seller's gross receipts pursuant
				to Section
				7-9-58
				NMSA 1978 if the statement:
(1) contains a
				declaration that the purchaser-signer is regularly engaged in the business of
				ranching or farming; and
(2) is
				personally signed by the purchaser or the purchaser's agent who makes the
				statement; and
(3) is accepted in
				good faith by the seller.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 2 - GROSS RECEIPTS TAXES › Part 216 - DEDUCTION - GROSS RECEIPTS TAX - FEED - FERTILIZERS › Section 3.2.216.9 - GOOD FAITH ACCEPTANCE OF BUYER'S STATEMENT

Current through Register Vol. 35, No. 13, July 16, 2024
A. When a seller accepts in good faith a
				person's written statement that the person is regularly engaged in the business
				of farming or ranching, the written statement shall be conclusive evidence that
				the proceeds from the transaction with the person having made this statement
				are deductible from the seller's gross receipts.
B. Example 1: X owns a water company that
				furnishes water to Y for use in irrigating Y's cotton crop. Y gives X the
				proper written statement that Y is regularly engaged in the business of
				farming. X may deduct the gross receipts received from the sale of the
				water.
C. Example 2: Z also buys
				water from X, a water company. Z is not engaged in the business of farming or
				ranching but nevertheless gives X a written statement in proper form that X is
				engaged in the business of farming. X accepts the statement in good faith. X
				may deduct the gross receipts received from the sale of the water but Z is
				liable for the compensating tax and may be liable for making false
				statements.
D. Example 3: C buys
				one hundred gallons of chemicals from E for $15.00. The chemicals are used to
				delint cotton in C's cotton gin. E maintains that E can deduct the $15.00 from
				gross receipts since the chemical helps the seed to germinate and therefore
				must be a fertilizer. E may not take the deduction.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 2 - GROSS RECEIPTS TAXES › Part 216 - DEDUCTION - GROSS RECEIPTS TAX - FEED - FERTILIZERS › Section 3.2.216.10 - FEED FOR HORSES

Current through Register Vol. 35, No. 13, July 16, 2024
For the period July 1, 1991 through June 30, 1992 only, the
				  receipts from selling feed for those horses not included within the definition
				  of livestock pursuant to Section
				  7-9-3.1 NMSA 1978 are
				  not deductible under the provisions of Section
				  7-9-58
				  NMSA 1978 in effect for that period.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 2 - GROSS RECEIPTS TAXES › Part 217 - DEDUCTION - GROSS RECEIPTS TAX - WAREHOUSING, THRESHING, HARVESTING, GROWING, CULTIVATING AND PROCESSING AGRICULTURAL PRODUCTS › Section 3.2.217.1 - ISSUING AGENCY

Current through Register Vol. 35, No. 13, July 16, 2024
Taxation and Revenue Department, Joseph M. Montoya Building,
				  1100 South St. Francis Drive, P.O. Box 630, Santa Fe NM
				  87504-0630
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 2 - GROSS RECEIPTS TAXES › Part 217 - DEDUCTION - GROSS RECEIPTS TAX - WAREHOUSING, THRESHING, HARVESTING, GROWING, CULTIVATING AND PROCESSING AGRICULTURAL PRODUCTS › Section 3.2.217.2 - SCOPE

Current through Register Vol. 35, No. 13, July 16, 2024
This part applies to each person engaging in business in New
				  Mexico.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 2 - GROSS RECEIPTS TAXES › Part 217 - DEDUCTION - GROSS RECEIPTS TAX - WAREHOUSING, THRESHING, HARVESTING, GROWING, CULTIVATING AND PROCESSING AGRICULTURAL PRODUCTS › Section 3.2.217.3 - STATUTORY AUTHORITY

Current through Register Vol. 35, No. 13, July 16, 2024
Section
				  9-11-6.2
				  NMSA 1978.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 2 - GROSS RECEIPTS TAXES › Part 217 - DEDUCTION - GROSS RECEIPTS TAX - WAREHOUSING, THRESHING, HARVESTING, GROWING, CULTIVATING AND PROCESSING AGRICULTURAL PRODUCTS › Section 3.2.217.4 - DURATION

Current through Register Vol. 35, No. 13, July 16, 2024
Permanent.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 2 - GROSS RECEIPTS TAXES › Part 217 - DEDUCTION - GROSS RECEIPTS TAX - WAREHOUSING, THRESHING, HARVESTING, GROWING, CULTIVATING AND PROCESSING AGRICULTURAL PRODUCTS › Section 3.2.217.5 - EFFECTIVE DATE

Current through Register Vol. 35, No. 13, July 16, 2024
11/15/96, unless a later date is cited at the end of a
				  section, in which case the later date is the effective date.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 2 - GROSS RECEIPTS TAXES › Part 217 - DEDUCTION - GROSS RECEIPTS TAX - WAREHOUSING, THRESHING, HARVESTING, GROWING, CULTIVATING AND PROCESSING AGRICULTURAL PRODUCTS › Section 3.2.217.6 - OBJECTIVE

Current through Register Vol. 35, No. 13, July 16, 2024
The objective of this part is to interpret, exemplify,
				  implement and enforce the provisions of the Gross Receipts and Compensating Tax
				  Act.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 2 - GROSS RECEIPTS TAXES › Part 217 - DEDUCTION - GROSS RECEIPTS TAX - WAREHOUSING, THRESHING, HARVESTING, GROWING, CULTIVATING AND PROCESSING AGRICULTURAL PRODUCTS › Section 3.2.217.7 - DEFINITIONS

Current through Register Vol. 35, No. 13, July 16, 2024
[Reserved.]
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 2 - GROSS RECEIPTS TAXES › Part 217 - DEDUCTION - GROSS RECEIPTS TAX - WAREHOUSING, THRESHING, HARVESTING, GROWING, CULTIVATING AND PROCESSING AGRICULTURAL PRODUCTS › Section 3.2.217.8 - FERTILIZERS AND INSECTICIDES

Current through Register Vol. 35, No. 13, July 16, 2024
Receipts from the application of fertilizer and insecticide
				  by the use of custom application rigs are the receipts from "growing"
				  agricultural products and are deductible from gross receipts pursuant to
				  Section
				  7-9-59
				  NMSA 1978.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 2 - GROSS RECEIPTS TAXES › Part 217 - DEDUCTION - GROSS RECEIPTS TAX - WAREHOUSING, THRESHING, HARVESTING, GROWING, CULTIVATING AND PROCESSING AGRICULTURAL PRODUCTS › Section 3.2.217.9 - STORAGE, GRADING AND PACKING APPLES

Current through Register Vol. 35, No. 13, July 16, 2024
The receipts of a marketing association or corporation,
				  whether or not organized for profit, from storing, grading or packing apples
				  for apple growers are receipts from warehousing and processing agricultural
				  products and may be deducted from gross receipts pursuant to Section
				  7-9-59
				  NMSA 1978. This deduction applies to the total receipts from the grading and
				  packing contract even though the cost of the cartons used in the packing is
				  included in the charge for service.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 2 - GROSS RECEIPTS TAXES › Part 217 - DEDUCTION - GROSS RECEIPTS TAX - WAREHOUSING, THRESHING, HARVESTING, GROWING, CULTIVATING AND PROCESSING AGRICULTURAL PRODUCTS › Section 3.2.217.10 - GINNING OF COTTON

Current through Register Vol. 35, No. 13, July 16, 2024
The receipts of a cotton gin from the ginning of cotton,
				  including the charge for bagging and ties used in the ginning, may be deducted
				  from gross receipts pursuant to Section
				  7-9-59
				  NMSA 1978.