New Mexico Administrative Code
Title 3 - TAXATION
Chapter 2 - GROSS RECEIPTS TAXES
- Part 1 - GENERAL PROVISIONS
- Part 2 - DATE PAYMENT DUE
- Part 3 - RESERVED
- Part 4 - IMPOSITION AND RATE OF TAX - DENOMINATION AS "GROSS RECEIPTS TAX"
- Part 5 - PRESUMPTION OF TAXABILITY
- Part 6 - SEPARATELY STATING THE GROSS RECEIPTS TAX
- Part 7 - 9 - RESERVED
- Part 10 - IMPOSITION AND RATE OF TAX - DENOMINATION AS "COMPENSATING TAX"
- Part 11 - PRESUMPTION OF TAXABILITY AND VALUE
- Part 12 - LIABILITY OF USER FOR PAYMENT OF COMPENSATING TAX
- Part 13 - AGENTS FOR COLLECTION OF COMPENSATING TAX - DUTIES
- Part 14 - 19 - RESERVED
- Part 20 - GOVERNMENTAL GROSS RECEIPTS
- Part 21 - IMPOSITION AND RATE OF GOVERNMENTAL GROSS RECEIPTS TAX
- Part 22 - 99 - RESERVED
- Part 100 - EXEMPTIONS
- Part 101 - EXEMPTIONS - GROSS RECEIPTS TAX - GOVERNMENTAL AGENCIES
- Part 102 - EXEMPTIONS - COMPENSATING TAX - GOVERNMENTAL AGENCIES - INDIANS
- Part 103 - EXEMPTION - COMPENSATING TAX - CERTAIN ORGANIZATIONS
- Part 104
- Part 105 - EXEMPTION - GROSS RECEIPTS TAX - WAGES
- Part 106 - EXEMPTION - GROSS RECEIPTS TAX - AGRICULTURAL PRODUCTS
- Part 107 - EXEMPTION - GROSS RECEIPTS TAX - LIVESTOCK FEEDING
- Part 108 - EXEMPTION - GROSS RECEIPTS TAX - CERTAIN RECEIPTS OF HOMEOWNERS ASSOCIATIONS
- Part 109 - EXEMPTION - GROSS RECEIPTS TAX - VEHICLES
- Part 110 - EXEMPTION - GROSS RECEIPTS TAX - BOATS
- Part 111 - EXEMPTION - COMPENSATING TAX - VEHICLES
- Part 112 - EXEMPTION - GROSS RECEIPTS TAX - INSURANCE COMPANIES
- Part 113 - EXEMPTION - GROSS RECEIPTS TAX - DIVIDENDS AND INTEREST
- Part 114 - EXEMPTION - GROSS RECEIPTS AND COMPENSATING TAX - FUEL
- Part 115 - EXEMPTION - COMPENSATING TAX - PERSONAL EFFECTS
- Part 116 - EXEMPTION - GROSS RECEIPTS TAX - OCCASIONAL SALE OF PROPERTY OR SERVICES
- Part 117 - EXEMPTION - GROSS RECEIPTS TAX - CERTAIN ORGANIZATIONS
- Part 118 - EXEMPTION - COMPENSATING TAX - RAILROAD EQUIPMENT AND AIRCRAFT
- Part 119 - EXEMPTION - GROSS RECEIPTS TAX AND COMPENSATING TAX - RESALE ACTIVITIES OF AN ARMED FORCES INSTRUMENTALITY
- Part 120 - RESERVED
- Part 121 - EXEMPTION - GROSS RECEIPTS TAX - PRODUCTS SUBJECT TO OIL AND GAS EMERGENCY SCHOOL TAX ACT
- Part 122 - RESERVED
- Part 123 - EXEMPTION - GROSS RECEIPTS TAX - NATURAL RESOURCES SUBJECT TO RESOURCES EXCISE TAX ACT
- Part 124 - EXEMPTION - GROSS RECEIPTS TAX - OIL AND GAS CONSUMED IN THE PIPELINE TRANSPORTATION OF OIL AND GAS PRODUCTS
- Part 125 - RESERVED
- Part 126 - EXEMPTION - COMPENSATING TAX - USE OF ELECTRICITY IN THE PRODUCTION AND TRANSMISSION OF ELECTRICITY
- Part 127 - EXEMPTION - GROSS RECEIPTS TAX - FEES FROM SOCIAL ORGANIZATIONS
- Part 128 - EXEMPTION - GROSS RECEIPTS TAX - PURSES AND JOCKEY REMUNERATION AT NEW MEXICO RACETRACKS - RECEIPTS FROM GROSS AMOUNTS WAGERED
- Part 129 - EXEMPTION - GROSS RECEIPTS TAX - RELIGIOUS ACTIVITIES
- Part 130 - RESERVED
- Part 131 - 199 - RESERVED
- Part 200 - LOCAL OPTION TAXES
- Part 201 - NONTAXABLE TRANSACTION CERTIFICATES, FARMERS' AND RANCHERS' STATEMENTS AND OTHER EVIDENCE REQUIRED TO ENTITLE PERSONS TO DEDUCTIONS
- Part 202
- Part 203 - DEDUCTIONS
- Part 204 - DEDUCTION - GROSS RECEIPTS TAX - SALES TO MANUFACTURERS
- Part 205 - DEDUCTION - GROSS RECEIPTS TAX - SALE OF TANGIBLE PERSONAL PROPERTY FOR RESALE
- Part 206 - DEDUCTION - GROSS RECEIPTS TAX - SALE OF A SERVICE FOR RESALE
- Part 207 - DEDUCTION - GROSS RECEIPTS TAX - SALE OF TANGIBLE PERSONAL PROPERTY FOR LEASING
- Part 208 - DEDUCTION - GROSS RECEIPTS TAX - LEASE FOR SUBSEQUENT LEASE
- Part 209 - GOVERNMENTAL GROSS RECEIPTS
- Part 210 - DEDUCTION - GROSS RECEIPTS TAX - CONSTRUCTION PURPOSES
- Part 211 - DEDUCTION - GROSS RECEIPTS TAX - SALE OR LEASE OF REAL PROPERTY AND LEASE OF MANUFACTURED HOMES
- Part 212 - IMPOSITION AND RATE OF GOVERNMENTAL GROSS RECEIPTS TAX
- Part 213 - DEDUCTION - GROSS RECEIPTS TAX - TRANSACTION IN INTERSTATE COMMERCE
- Part 214 - DEDUCTION - GROSS RECEIPTS TAX - INTRASTATE TRANSPORTATION AND SERVICES IN INTERSTATE COMMERCE
- Part 215 - DEDUCTION - GROSS RECEIPTS TAX - SALE OF CERTAIN SERVICES TO AN OUT-OF-STATE BUYER
- Part 216 - DEDUCTION - GROSS RECEIPTS TAX - FEED - FERTILIZERS
- Part 217 - DEDUCTION - GROSS RECEIPTS TAX - WAREHOUSING, THRESHING, HARVESTING, GROWING, CULTIVATING AND PROCESSING AGRICULTURAL PRODUCTS
- Part 218 - IMPOSITION AND RATE OF GOVERNMENTAL GROSS RECEIPTS TAX
- Part 219 - DEDUCTION - GROSS RECEIPTS TAX - CERTAIN LOAN CHARGES
- Part 220 - DEDUCTION - GROSS RECEIPTS TAX - AGRICULTURAL IMPLEMENTS - AIRCRAFT VEHICLES THAT ARE NOT REQUIRED TO BE REGISTERED
- Part 221 - DEDUCTION - GROSS RECEIPTS TAX - PUBLICATION SALES
- Part 222 - DEDUCTION - GROSS RECEIPTS TAX - NEWSPAPERS SALES
- Part 223 - DEDUCTION - GROSS RECEIPTS TAX - CHEMICALS AND REAGENTS
- Part 224 - RESERVED
- Part 225 - DEDUCTION - GROSS RECEIPTS TAX - COMMISSIONS
- Part 226 - DEDUCTION - GROSS RECEIPTS TAX - CERTAIN REAL ESTATE TRANSACTIONS
- Part 227 - DEDUCTION - GROSS RECEIPTS TAX - REFUNDS - UNCOLLECTIBLE DEBTS
- Part 228 - DEDUCTION - GROSS RECEIPTS TAX - WARRANTY OBLIGATIONS
- Part 229 - DEDUCTION - GROSS RECEIPTS TAX - ADMINISTRATIVE AND ACCOUNTING SERVICES
- Part 230 - DEDUCTION - GROSS RECEIPTS TAX - RENTAL OR LEASE OF VEHICLES USED IN INTERSTATE COMMERCE
- Part 231 - DEDUCTION - GROSS RECEIPTS TAX - TRADE-IN ALLOWANCE
- Part 232 - DEDUCTION - GROSS RECEIPTS TAX - SALE OF PROSTHETIC DEVICES
- Part 233 - DEDUCTION - GROSS RECEIPTS TAX GENERAL HOSPITALS [RESERVED]
- Part 234 - DEDUCTION - GROSS RECEIPTS TAX - SALE OF PRESCRIPTION DRUGS
- Part 235 - DEDUCTION - GROSS RECEIPTS TAX - SALE OF CERTAIN SERVICES PERFORMED DIRECTLY ON PRODUCT MANUFACTURED
- Part 236 - RESERVED
- Part 237 - DEDUCTION - COMPENSATING TAX
- Part 238 - DEDUCTION - COMPENSATING TAX - USE OF TANGIBLE PERSONAL PROPERTY FOR LEASING
- Part 239 - DEDUCTION - GROSS RECEIPTS TAX - FUNDRAISING
- Part 240 - DEDUCTION - GROSS RECEIPTS TAX - RECEIPTS OF SALE OF FOOD AT RETAIL FOOD STORE
- Part 241 - DEDUCTION - GROSS RECEIPTS TAX - RECEIPTS OF HEALTH CARE PRACTITIONERS
- Part 242 - DEDUCTION - GROSS RECEIPTS TAX - RECEIPTS OF RETAILERS FROM SALES OF CERTAIN TANGIBLE PERSONAL PROPERTY
- Part 243 - 246 - RESERVED
- Part 247 - DEDUCTION - GROSS RECEIPTS TAX - SOLAR ENERGY SYSTEMS
- Part 248 - DEDUCTION - GROSS RECEIPTS TAX - MEDICAL TREATMENT OF CATTLE
- Part 249 - DEDUCTION - GROSS RECEIPTS TAX - LEASING OF CONSTRUCTION EQUIPMENT
- Part 250 - DEDUCTION - GROSS RECEIPTS AND COMPENSATING TAXES - LOCOMOTIVE FUEL
- Part 251 - 299 - RESERVED
- Part 300 - CREDIT - GROSS RECEIPTS TAX - SERVICES
- Part 301 - CREDIT - COMPENSATING TAX
- Part 302 - CREDIT - GROSS RECEIPTS TAX - SERVICE FOR RESALE
- Part 303 - CREDIT - GROSS RECEIPTS TAX - LEGAL SERVICES FOR WILDFIRE COMPENSATION RECOVERY
- Part 304 - CREDIT - GROSS RECEIPTS TAX - SALE OF DYED SPECIAL FUEL USED FOR AGRICULTURAL PURPOSES
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