reglab/statecodes huggingface dataset:
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 2 - GROSS RECEIPTS TAXES › Part 20 - GOVERNMENTAL GROSS RECEIPTS › Section 3.2.20.18 - RECEIPTS FROM SERVICES - REFUSE COLLECTION, REFUSE DISPOSAL AND SEWAGE

Current through Register Vol. 35, No. 13, July 16, 2024
A. Receipts of any
				agency, institution, instrumentality or political subdivision of the state of
				New Mexico from performing refuse collection, refuse disposal or sewage
				services are governmental gross receipts regardless of how or for whom they are
				performed.
B. Refuse collection
				services include picking up the refuse, transporting the refuse to a disposal
				site and disposing of the refuse. Receipts from operating a landfill by itself
				and not as part of a service of picking up, transporting and disposing of
				refuse are receipts from a refuse disposal service. Similarly, operation of a
				septic disposal service is a refuse disposal service.
C. Example: City X operates both a landfill
				and a refuse collection service. X charges each residential and commercial
				customer a monthly fee to pick up refuse at the residence or business,
				transport the refuse to the landfill and dump the refuse properly at the
				landfill. The landfill also charges commercial refuse collection firms for the
				privilege of disposing of refuse collected by them in the landfill. The
				receipts from X's refuse collection service are governmental gross receipts.
				X's receipts from the landfill charges to the private refuse collection
				companies are also governmental gross receipts.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 2 - GROSS RECEIPTS TAXES › Part 20 - GOVERNMENTAL GROSS RECEIPTS › Section 3.2.20.20 - RECEIPTS FROM TRANSACTIONS WHICH ARE PREDOMINANTLY THE SALE OF TANGIBLE PERSONAL PROPERTY

Current through Register Vol. 35, No. 13, July 16, 2024
A.
				The entire receipts from transactions which are predominantly the sale of
				tangible personal property but which also include incidental services are
				governmental gross receipts. This version of Subsection A of Section 3.2.20.20
				NMAC applies to transactions occurring on or after July 1, 2000.
B. Receipts from using the personnel and
				resources of the governmental agency to make reproductions (whether
				photocopies, tapes, disks or similar formats) of records or other documents for
				members of the general public or other governmental entities are primarily
				receipts from selling information or the granting of a license to use
				information, provided that ten or fewer copies of the record or other document
				are made for each person requesting copies. When more than ten copies of a
				record or other document are produced for a person, it will be presumed, in the
				absence of a preponderance of evidence to the contrary, that the transaction is
				predominantly the manufacture and sale of tangible personal property and that
				the receipts are governmental gross receipts.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 2 - GROSS RECEIPTS TAXES › Part 20 - GOVERNMENTAL GROSS RECEIPTS › Section 3.2.20.21 - RECEIPTS FROM SALES OF TANGIBLES - FACILITIES NOT OPEN TO THE GENERAL PUBLIC

Current through Register Vol. 35, No. 13, July 16, 2024
A.
				Receipts from sales of tangible personal property to persons through facilities
				not open to the general public are not governmental gross receipts.
B. Example 1: The bookstore of a state
				university sells textbooks and other course-related materials to its students
				in a facility to which access is denied to anyone without a current student,
				faculty or staff identification card. Purchase of the materials is accomplished
				entirely within this facility. Receipts from selling these textbooks and other
				educational materials are not sales of tangible personal property through
				facilities open to the general public. Therefore such receipts are not
				governmental gross receipts.
C.
				Example 2: The cafeterias of public schools generally provide lunches to
				students, faculty and staff only. Members of the general public as a general
				rule are denied access; special permission is required for parents or other
				school visitors to purchase food from the cafeterias. Receipts from sale of
				food, drink and other tangibles by school cafeterias operating as described
				above are not sales of tangible personal property through facilities open to
				the general public. Therefore such receipts are not governmental gross
				receipts.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 2 - GROSS RECEIPTS TAXES › Part 20 - GOVERNMENTAL GROSS RECEIPTS › Section 3.2.20.22 - TAXES

Current through Register Vol. 35, No. 13, July 16, 2024
A. The receipts of
				any agency, institution, instrumentality or political subdivision of the state
				of New Mexico from the imposition of any tax, assessment or levy, including the
				governmental gross receipts tax, whether imposed by that entity or any other
				governmental entity, are not receipts from a taxable activity and are not
				governmental gross receipts.
B.
				Example 1: Municipality A receives a share of the gross receipts tax imposed by
				the state on taxable activities in Municipality A. A also imposes its own
				municipal gross receipts tax on those same activities. A's tax is collected by
				a state agency at the same time and in the same manner as the state gross
				receipts tax. Neither the share of the state tax nor the proceeds from A's own
				tax are governmental gross receipts.
C. Example 2: Upon a certain property in
				Municipality B, ad valorem taxes are levied by the state, county, municipality
				and certain special districts. All taxes are collected by the county treasurer
				and distributed to the entities imposing tax. None of the property taxes
				collected are governmental gross receipts for the county treasurer or any
				imposing entity.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 2 - GROSS RECEIPTS TAXES › Part 20 - GOVERNMENTAL GROSS RECEIPTS › Section 3.2.20.23 - GRANTS - DONATIONS

Current through Register Vol. 35, No. 13, July 16, 2024
A.
				The proceeds of any agency, institution, instrumentality or political
				subdivision of the state of New Mexico from grants from other governmental
				entities (federal, state or local) or grants, donations or bequests from
				private persons are not receipts from a taxable activity and are not
				governmental gross receipts.
B.
				Example: The Hospital Auxiliary holds a bake sale, the proceeds of which are
				donated to County X's hospital. The hospital's receipts are from donations and
				are not governmental gross receipts.
C. The proceeds from any raffle, lottery or
				similar game are receipts from a game of chance and are not governmental gross
				receipts. Such receipts will be treated as donations for the purposes of
				Section
				7-9-3.2
				NMSA 1978. In the event that tangible personal property (such as an automobile
				or camera) is offered as a prize by the raffle, lottery or other game, the
				tangible personal property will be deemed to be donated to the
				winner.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 2 - GROSS RECEIPTS TAXES › Part 20 - GOVERNMENTAL GROSS RECEIPTS › Section 3.2.20.24 - AGENCY

Current through Register Vol. 35, No. 13, July 16, 2024
A. The receipts of
				an agent acting for an agency, institution, instrumentality or political
				subdivision of the state of New Mexico are subject to the governmental gross
				receipts tax if the receipts are from a taxable activity.
B. Example 1: City X operates a library open
				to the general public. A nonprofit organization called "Friends of the X
				Library" agrees to help raise funds for the library by, among other activities,
				selling Library X's excess or obsolete books and other materials. Money
				resulting from these sales are turned over to Library X. These receipts are
				governmental gross receipts.
C.
				Example 2: City Y operates a zoo. Admissions are charged; annual passes are
				also sold. A nonprofit organization, called Zoo People, is established by
				concerned citizens to provide various services to or for the zoo. Zoo People
				collects donations to defray the costs of its activities on behalf of the zoo.
				The zoo agrees to provide a limited number of annual passes in exchange for
				certain services to the organization. Zoo People sells these passes through
				raffles and other means. Although Zoo People does not turn over the proceeds
				from these sales to the zoo, the money helps pay for services provided to or
				for the zoo. The value of the services supplied is other consideration; the
				value of the consideration, up to the value of the passes supplied, is subject
				to the governmental gross receipts tax.
D. Receipts of groups or organizations (other
				than corporations) created by an agency, institution, instrumentality or
				political subdivision will be considered receipts of the agency, institution,
				instrumentality or political subdivision for the purposes of the governmental
				gross receipts tax if the group or organization is acting as an agent for the
				agency, institution, instrumentality or political subdivision.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 2 - GROSS RECEIPTS TAXES › Part 20 - GOVERNMENTAL GROSS RECEIPTS › Section 3.2.20.26 - REGISTRATION AND FILING

Current through Register Vol. 35, No. 13, July 16, 2024
An agency, institution, instrumentality or political
				  subdivision of the state of New Mexico does not have to register to file tax
				  returns under the Gross Receipts and Compensating Tax Act only if the entity's
				  receipts are entirely from:
A.
				activities or sources other than taxable activities; and
B. activities which are exempt under the
				sections cited in Section
				7-9-12 NMSA
				1978.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 2 - GROSS RECEIPTS TAXES › Part 20 - GOVERNMENTAL GROSS RECEIPTS › Section 3.2.20.27 - GOVERNMENTALLY-OWNED WATER UTILITIES - INSTALLATION AND STAND-BY CHARGES - MINIMUM CHARGES

Current through Register Vol. 35, No. 13, July 16, 2024
A.
				Receipts of a water utility owned or operated by an agency, institution,
				instrumentality or political subdivision of the state of New Mexico from
				connect, disconnect, installation or stand-by charges or the like are not
				receipts from selling water or another taxable activity and therefore are not
				governmental gross receipts.
B.
				"Stand-by" charges are receipts other than from the sale of water by a utility
				and are imposed only where water has not been connected or is not being
				furnished. Minimum usage charges imposed upon persons connected to the utility
				are charges for the sale of water and are not stand-by charges.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 2 - GROSS RECEIPTS TAXES › Part 20 - GOVERNMENTAL GROSS RECEIPTS › Section 3.2.20.28 - TIME-PRICE DIFFERENTIALS - INCOME FROM INVESTMENTS

Current through Register Vol. 35, No. 13, July 16, 2024
A. Receipts of an agency, institution,
				instrumentality or political subdivision of the state of New Mexico from any
				type of time-price differential are not receipts from a taxable activity and
				are not governmental gross receipts.
B. Example 1: University X charges full-time
				students $500 tuition per semester. Students may elect to pay the tuition owed
				on a 4-month installment plan. Each installment payment amount is $130. The
				receipts of University X from the $20 time-price differential are not
				governmental gross receipts.
C.
				sExample 2: City Z charges a fee at the rate of 12% per annum when charges for
				water sold by Z are not paid timely. Receipts from imposition of the late
				charges are receipts of a time-price differential and are not governmental
				gross receipts.
D. Receipts of an
				agency, institution, instrumentality or political subdivision of the state of
				New Mexico from interest, dividends or other forms of income from investment
				are not receipts from a taxable activity and are not governmental gross
				receipts.
E. Receipts of an agency,
				institution, instrumentality or political subdivision of the state of New
				Mexico from the gain on the sale of real estate or securities are not receipts
				from a taxable activity and are not governmental gross receipts.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 2 - GROSS RECEIPTS TAXES › Part 20 - GOVERNMENTAL GROSS RECEIPTS › Section 3.2.20.30 - RECEIPTS FROM SALE OF REAL ESTATE

Current through Register Vol. 35, No. 13, July 16, 2024
A. Receipts of an agency, institution,
				instrumentality or political subdivision of the state of New Mexico from the
				sale of real estate are not receipts from a taxable activity and are not
				governmental gross receipts.
B.
				Example 1: In the course of a project undertaken pursuant to the Metropolitan
				Redevelopment Code, City A sells a half-acre lot to a private interest.
				Receipts from the sale are receipts from the sale of real property and are not
				governmental gross receipts.
C.
				Example 2: City R maintains a cemetery. It sells plots in the cemetery to
				individuals. Receipts from the sale of the plots are receipts from the sale of
				real estate and are not governmental gross receipts.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 2 - GROSS RECEIPTS TAXES › Part 20 - GOVERNMENTAL GROSS RECEIPTS › Section 3.2.20.31 - RECEIPTS FROM RECREATIONAL, ATHLETIC AND ENTERTAINMENT SERVICES

Current through Register Vol. 35, No. 13, July 16, 2024
A. Receipts of an
				agency, institution, instrumentality or political subdivision of the state of
				New Mexico from participating in an athletic event open to the general public
				which is conducted by another agency, institution, instrumentality or political
				subdivision of the state of New Mexico are receipts from performing an athletic
				service and are governmental gross receipts.
B. Example 1: The basketball team of
				University X, an institution of the state of New Mexico, plays the basketball
				team of University Y, another institution of the state of New Mexico. X is the
				host and collects $20,000 in admissions to the contest. X pays Y $8,000 for its
				team's participation. X has $20,000 in governmental gross receipts; Y has
				$8,000 in governmental gross receipts.
C. Repealed
D. Repealed
E. Receipts of a New Mexico agency,
				institution, instrumentality or political subdivision from performance of or
				admissions to a recreational, athletic or entertainment service or event are
				governmental gross receipts regardless of where the service or event takes
				place.
F. Example: University E is
				an institution of the state of New Mexico. University E's team is invited to
				play in a post-season tournament in another state. E's receipts from its team's
				participation in the tournament are governmental gross receipts.
G. This section is retroactively applicable
				to transactions occurring on or after July 1, 1991.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 2 - GROSS RECEIPTS TAXES › Part 20 - GOVERNMENTAL GROSS RECEIPTS › Section 3.2.20.32 - FINES

Current through Register Vol. 35, No. 13, July 16, 2024
A. Receipts from
				the imposition of criminal or civil fines or forfeitures are not receipts from
				a taxable activity and are not governmental gross receipts.
B. Example 1: The taxation and revenue
				department charges penalty (at 2% per month, or portion thereof, up to a
				maximum of 20%) for late payment of taxes. A $5 minimum penalty applies even
				when no tax is due if a report due is late. The penalties collected are not
				governmental gross receipts.
C.
				Example 2: A governmentally-operated library charges a fine for late return of
				borrowed materials. Such fines are not governmental gross receipts.
D. Example 3: Police agencies under some laws
				are entitled to seize certain tangible personal property if the property is
				connected with certain unlawful behavior. The value of such property when
				seized is "receipts" but is not reportable as governmental gross receipts. If
				the agency sells the property from a facility open to the general public or to
				another part of the state, however, receipts from that sale are governmental
				gross receipts.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 2 - GROSS RECEIPTS TAXES › Part 21 - IMPOSITION AND RATE OF GOVERNMENTAL GROSS RECEIPTS TAX › Section 3.2.21.1 - 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 21 - IMPOSITION AND RATE OF GOVERNMENTAL GROSS RECEIPTS TAX › Section 3.2.21.2 - SCOPE

Current through Register Vol. 35, No. 13, July 16, 2024
This part applies to all governmental bodies of the state of
				  New Mexico and its political subdivisions.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 2 - GROSS RECEIPTS TAXES › Part 21 - IMPOSITION AND RATE OF GOVERNMENTAL GROSS RECEIPTS TAX › Section 3.2.21.3 - 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 21 - IMPOSITION AND RATE OF GOVERNMENTAL GROSS RECEIPTS TAX › Section 3.2.21.5 - 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 21 - IMPOSITION AND RATE OF GOVERNMENTAL GROSS RECEIPTS TAX › Section 3.2.21.6 - 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 21 - IMPOSITION AND RATE OF GOVERNMENTAL GROSS RECEIPTS TAX › Section 3.2.21.8 - APPLICATION OF GOVERNMENTAL GROSS RECEIPTS TAX

Current through Register Vol. 35, No. 13, July 16, 2024
The governmental gross receipts tax is imposed only on
				  agencies, institutions, instrumentalities and political subdivisions of the
				  state of New Mexico. The tax is not imposed on any other
				  person.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 2 - GROSS RECEIPTS TAXES › Part 100 - EXEMPTIONS › Section 3.2.100.1 - 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 100 - EXEMPTIONS › Section 3.2.100.5 - 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 100 - EXEMPTIONS › Section 3.2.100.6 - 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 100 - EXEMPTIONS › Section 3.2.100.8 - REGISTRATION AND FILING

Current through Register Vol. 35, No. 13, July 16, 2024
A. If
				a person conducts only activities which are exempt from the Gross Receipts and
				Compensating Tax Act under the sections cited in Section
				7-9-12 NMSA 1978, that
				person does not have to register to file tax returns under the Gross Receipts
				and Compensating Tax Act.
B. If a
				person is engaged in business or businesses in which some of the transactions
				are subject to the tax and some are exempt, that person must register and file
				reports. However, the person is not required to include in reported gross
				receipts those receipts which are exempt. The person also is not required to
				include in computing the compensating tax the value of property which is exempt
				from compensating tax.
C. Example:
				A Co., which employs eight persons, is engaged solely in the business of buying
				and selling livestock on its own account. Since A's receipts are exempt from
				taxation under Section
				7-9-18
				NMSA 1978, it is not required to register for gross receipts taxation with the
				department under this Act. However, A is required to register and file the
				necessary returns under the Withholding Tax Act, Sections
				7-3-1 through
				7-3-12 NMSA 1978 and
				comply with any other tax laws that pertain to A's business.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 2 - GROSS RECEIPTS TAXES › Part 100 - EXEMPTIONS › Section 3.2.100.9 - EXEMPTIONS FROM GROSS RECEIPTS

Current through Register Vol. 35, No. 13, July 16, 2024
The exemptions provided in the Gross Receipts and
				  Compensating Tax Act apply only to those receipts which are included in and
				  defined as gross receipts pursuant to Section
				  7-9-3.5
				  NMSA 1978.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 2 - GROSS RECEIPTS TAXES › Part 100 - EXEMPTIONS › Section 3.2.100.10 - EXEMPTIONS OF GROSS RECEIPTS OF MARKETPLACE SELLERS AND MARKETPLACE PROVIDERS

Current through Register Vol. 35, No. 13, July 16, 2024
Under Section
				  7-9-3.5
				  NMSA 1978, marketplace sellers may have gross receipts from selling, leasing or
				  licensing property or selling services in the state and marketplace providers
				  may have receipts from receipts collected from selling, leasing, licensing
				  property or selling services. The exemptions provided in the Gross Receipts and
				  Compensating Tax Act apply to the gross receipts of marketplace sellers and
				  marketplace providers to the extent that the sale, lease or licensing of
				  property or selling of services would be exempt.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 2 - GROSS RECEIPTS TAXES › Part 101 - EXEMPTIONS - GROSS RECEIPTS TAX - GOVERNMENTAL AGENCIES › Section 3.2.101.1 - 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 101 - EXEMPTIONS - GROSS RECEIPTS TAX - GOVERNMENTAL AGENCIES › Section 3.2.101.3 - 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 101 - EXEMPTIONS - GROSS RECEIPTS TAX - GOVERNMENTAL AGENCIES › Section 3.2.101.5 - 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 101 - EXEMPTIONS - GROSS RECEIPTS TAX - GOVERNMENTAL AGENCIES › Section 3.2.101.6 - 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 101 - EXEMPTIONS - GROSS RECEIPTS TAX - GOVERNMENTAL AGENCIES › Section 3.2.101.8 - GOVERNMENTALLY-OWNED UTILITIES - INSTALLATION AND STAND-BY CHARGES - MINIMUM CHARGES

Current through Register Vol. 35, No. 13, July 16, 2024
A. Receipts of a
				gas or electric utility owned or operated by a county, municipality or other
				political subdivision of the state of New Mexico from connect, disconnect,
				installation or stand-by charges are exempt from the gross receipts
				tax.
B. "Stand-by" charges are
				receipts other than from the sale of gas or electricity by a utility and are
				imposed only where gas or electricity has not been connected or is not being
				furnished. Minimum usage charges imposed upon persons connected to the utility
				are charges for the sale of gas or electricity and are not stand-by
				charges.
C. Section 3.2.101.8 NMAC
				applies to receipts from transactions occurring on or after July 1,
				1991.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 2 - GROSS RECEIPTS TAXES › Part 101 - EXEMPTIONS - GROSS RECEIPTS TAX - GOVERNMENTAL AGENCIES › Section 3.2.101.10 - AMERICAN NATIONAL RED CROSS

Current through Register Vol. 35, No. 13, July 16, 2024
The American national red cross chartered pursuant to
				  36
				  U.S.C. 300101 et seq. is immune from state
				  taxation as an instrumentality of the federal government. As such, its receipts
				  are exempt from gross receipts tax under Section
				  7-9-13
				  NMSA 1978.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 2 - GROSS RECEIPTS TAXES › Part 102 - EXEMPTIONS - COMPENSATING TAX - GOVERNMENTAL AGENCIES - INDIANS › Section 3.2.102.1 - 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 102 - EXEMPTIONS - COMPENSATING TAX - GOVERNMENTAL AGENCIES - INDIANS › Section 3.2.102.3 - 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 102 - EXEMPTIONS - COMPENSATING TAX - GOVERNMENTAL AGENCIES - INDIANS › Section 3.2.102.5 - 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 102 - EXEMPTIONS - COMPENSATING TAX - GOVERNMENTAL AGENCIES - INDIANS › Section 3.2.102.6 - 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 102 - EXEMPTIONS - COMPENSATING TAX - GOVERNMENTAL AGENCIES - INDIANS › Section 3.2.102.8 - USE OF PROPERTY BY GOVERNMENTAL ENTITIES

Current through Register Vol. 35, No. 13, July 16, 2024
A. For purposes of Section
				7-9-14
				NMSA 1978, the phrase "United States" does not include individual states or any
				agency, department, instrumentality or political subdivision of an individual
				state. The phrase "the state of New Mexico" includes any agency, institution of
				higher education, board, commission or department which has been created by
				statute, executive order or action of the legislature and which has been
				charged with the administration or enforcement of certain provisions of New
				Mexico statutes. The phrase "or any political subdivision thereof" includes
				incorporated municipalities, counties, school districts, conservation districts
				or other entities authorized by statute and which are governed by
				representatives elected by the public. The use of property in New Mexico by the
				United States or any of its agencies, departments or instrumentalities is
				exempt from compensating tax. Except for tangible personal property
				incorporated into a metropolitan redevelopment project or into a construction
				project, the use of property in New Mexico by the state of New Mexico or any of
				its agencies, departments, instrumentalities or political subdivisions is
				exempt from compensating tax.
B The following examples illustrate the application of
				  Section
				  7-9-14
				  NMSA 1978:
(1) Example 1: The air
				force purchases a fighter jet for use at an air force base in New Mexico. The
				use of this plane in New Mexico by the United States is exempt from the
				compensating tax.
(2) Example 2: Z,
				a soil and water conservation district created pursuant to the Soil and Water
				Conservation District Act, buys equipment and trees for its use in controlling
				erosion. Because Z is a political subdivision of New Mexico, its use of the
				equipment and trees are not subject to the compensating tax.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 2 - GROSS RECEIPTS TAXES › Part 102 - EXEMPTIONS - COMPENSATING TAX - GOVERNMENTAL AGENCIES - INDIANS › Section 3.2.102.9 - TANGIBLE PERSONAL PROPERTY INCORPORATED INTO A METROPOLITAN REDEVELOPMENT PROJECT

Current through Register Vol. 35, No. 13, July 16, 2024
Tangible personal property purchased by a New Mexico
				  municipality and incorporated into a metropolitan redevelopment project created
				  under the Metropolitan Redevelopment Code is subject to the compensating tax if
				  purchased from an out-of-state supplier who does not pay either the New Mexico
				  gross receipts tax or the New Mexico compensating tax on behalf of the buyer on
				  the sale. Tangible personal property purchased by a New Mexico municipality for
				  an otherwise nontaxable use and subsequently converted to use in a metropolitan
				  redevelopment project created under the Metropolitan Redevelopment Code is
				  subject to the compensating tax. The value of tangible personal property in
				  either fact situation is subject to New Mexico compensating
				  tax.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 2 - GROSS RECEIPTS TAXES › Part 102 - EXEMPTIONS - COMPENSATING TAX - GOVERNMENTAL AGENCIES - INDIANS › Section 3.2.102.10 - USE OF PROPERTY BY INDIAN GOVERNMENTS

Current through Register Vol. 35, No. 13, July 16, 2024
A. Use of property by an Indian nation, tribe
				or pueblo in Indian country is exempt from compensating tax. The use, to be
				exempt, is not required to be on the territory of the Indian nation, tribe or
				pueblo using the property but must be in Indian country.
B. The exemption from compensating tax
				created by Subsection B of Section
				7-9-14
				NMSA 1978 does not extend to the use of property owned by individuals who are
				members of an Indian nation, tribe or pueblo. The use of such property on the
				territory of the member's nation, tribe or pueblo, however, is not subject to
				the compensating tax if taxation is prohibited by federal law.
C. The following examples illustrate the
				provisions of Section 3.2.102.10 NMAC.
(1)
				Example 1: The Y Tribe purchases a bulldozer outside New Mexico, for use in
				clearing land in New Mexico on its own land and that of other Indian
				governments. Compensating tax is not applicable to this transaction.
(2) Example 2: X, an Indian, purchases a
				tractor outside New Mexico, for use in New Mexico. X contends that, being an
				Indian, X is exempt from the payment of the compensating tax. The exemption set
				forth in Section
				7-9-14
				NMSA 1978 does not apply to individual Indians. It applies only to Indian
				nations, tribes or pueblos. As long as federal law prohibits taxation of it,
				however, X's use of the tractor on land within the territory of X's nation,
				tribe or pueblo is exempt from compensating tax.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 2 - GROSS RECEIPTS TAXES › Part 102 - EXEMPTIONS - COMPENSATING TAX - GOVERNMENTAL AGENCIES - INDIANS › Section 3.2.102.11 - AMERICAN NATIONAL RED CROSS

Current through Register Vol. 35, No. 13, July 16, 2024
The American national red cross chartered pursuant to
				  36
				  U.S.C. 300101 et seq. is immune from state
				  taxation as an instrumentality of the federal government. As such, its use of
				  property in New Mexico is exempt from compensating tax under Section
				  7-9-14
				  NMSA 1978.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 2 - GROSS RECEIPTS TAXES › Part 103 - EXEMPTION - COMPENSATING TAX - CERTAIN ORGANIZATIONS › Section 3.2.103.1 - 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 103 - EXEMPTION - COMPENSATING TAX - CERTAIN ORGANIZATIONS › Section 3.2.103.3 - 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 103 - EXEMPTION - COMPENSATING TAX - CERTAIN ORGANIZATIONS › Section 3.2.103.5 - EFFECTIVE DATE

Current through Register Vol. 35, No. 13, July 16, 2024
January 15, 2015, unless a later date is cited at the end of
				  a section.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 2 - GROSS RECEIPTS TAXES › Part 103 - EXEMPTION - COMPENSATING TAX - CERTAIN ORGANIZATIONS › Section 3.2.103.6 - 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 103 - EXEMPTION - COMPENSATING TAX - CERTAIN ORGANIZATIONS › Section 3.2.103.8 - SINGLE MEMBER LIMITED LIABILITY COMPANY WHOSE SOLE MEMBER IS A 501(c)(3) ORGANIZATION

Current through Register Vol. 35, No. 13, July 16, 2024
A. A
				single member limited liability company (llc) whose sole member is a 501(c)(3)
				organization will be treated like a 501(c)(3) organization and receive the same
				treatment for purposes of Section
				7-9-15
				NMSA 1978 so long as the llc is recognized by the internal revenue service as a
				disregarded entity for federal income tax purposes.
B. An llc described in Subsection A above
				that uses the property in the conduct of an unrelated trade or business as
				defined in Section 513 of the Internal Revenue Code of 1986, as amended or
				renumbered, is not exempt pursuant to Section
				7-9-15
				NMSA 1978.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 2 - GROSS RECEIPTS TAXES › Part 105 - EXEMPTION - GROSS RECEIPTS TAX - WAGES › Section 3.2.105.1 - 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 105 - EXEMPTION - GROSS RECEIPTS TAX - WAGES › Section 3.2.105.3 - 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 105 - EXEMPTION - GROSS RECEIPTS TAX - WAGES › Section 3.2.105.5 - 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 105 - EXEMPTION - GROSS RECEIPTS TAX - WAGES › Section 3.2.105.6 - 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 105 - EXEMPTION - GROSS RECEIPTS TAX - WAGES › Section 3.2.105.7 - DEFINITIONS - EMPLOYEE

Current through Register Vol. 35, No. 13, July 16, 2024
A. In
				determining whether a person is an employee, the department will consider the
				following indicia:
(1) is the person paid a
				wage or salary;
(2) is the
				"employer" required to withhold income tax from the person's wage or
				salary;
(3) is F.I.C.A. tax
				required to be paid by the "employer";
(4) is the person covered by workmen's
				compensation insurance;
(5) is the
				"employer" required to make unemployment insurance contributions on behalf of
				the person;
(6) does the person's
				"employer" consider the person to be an employee;
(7) does the person's "employer" have a right
				to exercise control over the means of accomplishing a result or only over the
				result (control does not mean "mere suggestion").
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 2 - GROSS RECEIPTS TAXES › Part 105 - EXEMPTION - GROSS RECEIPTS TAX - WAGES › Section 3.2.105.8 - BLIND OPERATORS OF VENDING STANDS

Current through Register Vol. 35, No. 13, July 16, 2024
A. Except as provided in Subsection B of this
				section, receipts of blind operators of vending stands established in business
				pursuant to the Vending Stands for Blind in Federal Buildings Act,
				20 U.S.C. Sections
				107 -
				107(f),
				or Sections 22 - 14 - 24 to 22 - 14 -
				29 NMSA 1978 are subject
				to the gross receipts tax. Such operators are not employees within the indicia
				outlined in 3.2.105.7 NMAC.
B. The
				receipts of a blind "disabled street vendor" are exempt under Section
				7-9-41.3
				NMSA 1978.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 2 - GROSS RECEIPTS TAXES › Part 105 - EXEMPTION - GROSS RECEIPTS TAX - WAGES › Section 3.2.105.9 - SCHOOL BUS OPERATORS

Current through Register Vol. 35, No. 13, July 16, 2024
The receipts of a person who furnishes a bus and operates
				  that bus pursuant to a contract with a New Mexico school district are receipts
				  from performing a service and are subject to the gross receipts tax; however,
				  if that person is an employee of the school district, that portion of the
				  receipts which is treated by the school district as wages or salary is not
				  subject to the gross receipts tax.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 2 - GROSS RECEIPTS TAXES › Part 105 - EXEMPTION - GROSS RECEIPTS TAX - WAGES › Section 3.2.105.10 - COMMISSIONED SALESPERSONS

Current through Register Vol. 35, No. 13, July 16, 2024
A salesperson who sells for a company on a commission basis
				  is not an employee of the company where the company exercises no direct control
				  over the details of performance of the salesperson's duties beyond general
				  statements about the scope and nature of the salesperson's obligations under
				  the contract between the salesperson and the company. In addition, where
				  commissions paid to a salesperson are not subject to withholding taxes or
				  social security taxes, the salesperson is not considered an employee of the
				  company. Therefore, receipts from commissions paid to such salesperson for
				  selling property in New Mexico are subject to the gross receipts
				  tax.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 2 - GROSS RECEIPTS TAXES › Part 105 - EXEMPTION - GROSS RECEIPTS TAX - WAGES › Section 3.2.105.11 - EMPLOYER REIMBURSEMENT OF EXPENDITURES TO EMPLOYEES

Current through Register Vol. 35, No. 13, July 16, 2024
An employee's receipts of reimbursements from the employer
				  for expenses incurred by that employee in the performance of the duties and
				  responsibilities assigned to the employee are exempt from gross receipts tax as
				  remuneration paid to the employee. The provisions of Section 3.2.105.11 NMAC
				  shall not be construed to allow an exemption under the provisions of Section
				  7-9-17
				  NMSA 1978 of any receipts of the employer which are represented to be charges
				  to the customer for employee wages, salaries, commissions, reimbursement of
				  employee expenditures or any other form of remuneration paid or to be paid to
				  the employee.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 2 - GROSS RECEIPTS TAXES › Part 106 - EXEMPTION - GROSS RECEIPTS TAX - AGRICULTURAL PRODUCTS › Section 3.2.106.1 - 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 106 - EXEMPTION - GROSS RECEIPTS TAX - AGRICULTURAL PRODUCTS › Section 3.2.106.2 - SCOPE

Current through Register Vol. 35, No. 13, July 16, 2024
This part applies to each person engaging in business in New
				  Mexico and selling or dealing in livestock or agricultural
				  products.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 2 - GROSS RECEIPTS TAXES › Part 106 - EXEMPTION - GROSS RECEIPTS TAX - AGRICULTURAL PRODUCTS › Section 3.2.106.3 - 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 106 - EXEMPTION - GROSS RECEIPTS TAX - AGRICULTURAL PRODUCTS › Section 3.2.106.5 - 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 106 - EXEMPTION - GROSS RECEIPTS TAX - AGRICULTURAL PRODUCTS › Section 3.2.106.6 - 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 106 - EXEMPTION - GROSS RECEIPTS TAX - AGRICULTURAL PRODUCTS › Section 3.2.106.7 - DEFINITIONS

Current through Register Vol. 35, No. 13, July 16, 2024
A.
AGRICULTURAL PRODUCTS:
(1)
				Agricultural products are those products and the intermediate stages thereof
				which are normally raised or grown primarily for use as fiber or food for human
				or animal consumption.
(2)
				Cannabis is not an agricultural product.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 2 - GROSS RECEIPTS TAXES › Part 106 - EXEMPTION - GROSS RECEIPTS TAX - AGRICULTURAL PRODUCTS › Section 3.2.106.8 - LEASE OF LIVESTOCK

Current through Register Vol. 35, No. 13, July 16, 2024
Receipts derived from the lease of livestock employed in New
				  Mexico are subject to the gross receipts tax. The exemption provided in Section
				  7-9-18
				  NMSA 1978 does not apply to these receipts.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 2 - GROSS RECEIPTS TAXES › Part 106 - EXEMPTION - GROSS RECEIPTS TAX - AGRICULTURAL PRODUCTS › Section 3.2.106.9 - COOPERATIVE ASSOCIATIONS

Current through Register Vol. 35, No. 13, July 16, 2024
A. A
				cooperative agricultural association organized under the Cooperative Marketing
				Association Act, Sections
				76-12-1 to
				76-12-23 NMSA 1978
				is deemed to be nonprofit, inasmuch as it is not organized to make a profit for
				itself as such, nor for its members as such, but only for its members as
				producers or users of products purchased. The receipts of such an association
				from the sale of unprocessed agricultural products are receipts of a nonprofit
				marketing association derived from selling unprocessed agricultural products.
				Such receipts are exempt from the gross receipts tax pursuant to Section
				7-9-18
				NMSA 1978.
B. The receipts of a
				marketing association corporation, which is organized for profit, derived from
				selling, for its own account, unprocessed agricultural products which are
				purchased from growers, are not exempt pursuant to Section
				7-9-18
				NMSA 1978.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 2 - GROSS RECEIPTS TAXES › Part 106 - EXEMPTION - GROSS RECEIPTS TAX - AGRICULTURAL PRODUCTS › Section 3.2.106.10 - NURSERY

Current through Register Vol. 35, No. 13, July 16, 2024
The receipts of a nursery from the sale of shrubs, trees and
				  other plants are subject to the gross receipts tax. The receipts from the sale
				  of shrubs, trees and other plants are not receipts from the sale of unprocessed
				  agricultural products.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 2 - GROSS RECEIPTS TAXES › Part 106 - EXEMPTION - GROSS RECEIPTS TAX - AGRICULTURAL PRODUCTS › Section 3.2.106.11 - TREE FARMS

Current through Register Vol. 35, No. 13, July 16, 2024
Receipts of a "tree farm" or a "tree plantation" from the
				  sale of trees for ornamental purposes, such as for landscaping or religious
				  decorations, and from the sale of by-products of such trees, such as tree
				  components for the production of medicines and seed cones for decorative
				  purposes are subject to the gross receipts tax. Such receipts are not receipts
				  from the sale of unprocessed agricultural products which are grown primarily
				  for use as fiber or food for human or animal consumption.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 2 - GROSS RECEIPTS TAXES › Part 106 - EXEMPTION - GROSS RECEIPTS TAX - AGRICULTURAL PRODUCTS › Section 3.2.106.12 - BULL SEMEN

Current through Register Vol. 35, No. 13, July 16, 2024
A.
				Receipts from the sale of bull semen are exempt from the gross receipts tax
				because bull semen is an intermediate stage of an unprocessed agricultural
				product which is normally raised as food for human and animal
				consumption.
B. Nonreturnable
				containers used in transporting the semen are incidental to the sale of the
				semen. Therefore, the total receipts from the sale of the semen, including the
				nonreturnable containers, are exempted from the gross receipts tax.
C. However, receipts from leasing
				refrigeration equipment to purchasers, for storing the semen in New Mexico, are
				subject to the gross receipts tax.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 2 - GROSS RECEIPTS TAXES › Part 106 - EXEMPTION - GROSS RECEIPTS TAX - AGRICULTURAL PRODUCTS › Section 3.2.106.13 - GENERAL EXAMPLES

Current through Register Vol. 35, No. 13, July 16, 2024
The following examples illustrate the application of Section
				  7-9-18
				  NMSA 1978:
A. Example 1: B is engaged
				in the business of trading horses. B buys a horse from M, keeps the horse for
				two days and then sells it to W. B contends that the gross receipts which are
				derived from the transaction are exempt under Section
				7-9-18
				NMSA 1978. B does not have to pay gross receipts tax measured by the total
				receipts which are received from the sale of the horse. B is a producer of
				livestock for the purposes of Section
				7-9-18
				NMSA 1978 since B buys and sells livestock on B's own account.
B. Example 2: A owns a herd of dairy cattle.
				A milks them and sells the milk from door to door. A's dairy products are sold
				at retail and therefore A's receipts are not exempt.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 2 - GROSS RECEIPTS TAXES › Part 106 - EXEMPTION - GROSS RECEIPTS TAX - AGRICULTURAL PRODUCTS › Section 3.2.106.14 - SALE OF WORMS FOR AERATION

Current through Register Vol. 35, No. 13, July 16, 2024
The receipts of a person engaged in the business of raising
				  worms for sale to farmers and gardeners for aeration purposes are subject to
				  the gross receipts tax.