New Mexico Administrative Code
Title 3 - TAXATION
Chapter 16 - MOTOR VEHICLE FUEL TAXES
Part 300 - ALTERNATIVE FUELS - EXCLUSIONS, EXEMPTIONS AND DEDUCTIONS
Section 3.16.300.8 - NON-HIGHWAY USE OF ALTERNATIVE FUEL - TAXABILITY
Universal Citation: 3 NM Admin Code 3.16.300.8
Current through Register Vol. 35, No. 18, September 24, 2024
A. Receipts from the sale of alternative fuel for non-highway use is subject to gross receipts tax, and not the alternative fuel excise tax.
B. Alternative fuel is sold for non-highway use when it is delivered for use in stationary equipment or for residential or commercial heating or cooling purposes.
C. Any alternative fuel distributor delivering alternative 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.
D. Section 3.16.300.8 NMAC is applicable to sales of alternative fuel on or after January 1, 1996.
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