New Mexico Administrative Code
Title 3 - TAXATION
Chapter 16 - MOTOR VEHICLE FUEL TAXES
Part 102 - EXCLUSION
Section 3.16.102.9 - EXCLUSION WHEN RECEIPT OR USE IS SUBJECT TO GROSS RECEIPTS TAX
Current through Register Vol. 35, No. 18, September 24, 2024
A. Receipts from the sale of special fuel for non-highway use is subject to gross receipts tax and not the special fuel excise tax.
B. Special fuel is sold for non-highway use when it is delivered into bulk storage in accordance with Section 3.16.107.12 NMAC for use in stationary equipment, for residential or commercial heating or cooling purposes or for use in a vehicle that is not a motor vehicle.
C. For the purposes of Section 3.16.102.9 NMAC, "stationary equipment" includes, but is not limited to, reefer units, generators, pumps and like equipment which have a separate fuel supply tank to operate the stationary equipment.
D. For the purposes of Section 3.16.102.9 NMAC, "a vehicle that is not a motor vehicle" includes, but is not limited to, vehicle mounted workover rigs, drilling rigs and like equipment not required to be registered under the Motor Vehicle Code.
E. Vehicles that may be required to be registered under the Motor Vehicle Code, including but not limited to, backhoes, tractors and road graders, but that are being transported on a trailer from one off-highway use location to another off-highway use location are vehicles that are not motor vehicles if the vehicles are not operated on the highways of this state.
F. Any special fuel supplier or dealer delivering special fuel for non-highway use must provide the purchaser with either a separate invoice for each such delivery or an invoice that separately states the amount and type of each delivery.
