New Mexico Administrative Code
Title 3 - TAXATION
Chapter 2 - GROSS RECEIPTS TAXES
Part 10 - IMPOSITION AND RATE OF TAX - DENOMINATION AS "COMPENSATING TAX"
- Section 3.2.10.1 - ISSUING AGENCY
- Section 3.2.10.2 - SCOPE
- Section 3.2.10.3 - STATUTORY AUTHORITY
- Section 3.2.10.4 - DURATION
- Section 3.2.10.5 - EFFECTIVE DATE
- Section 3.2.10.6 - OBJECTIVE
- Section 3.2.10.7 - DEFINITIONS
- Section 3.2.10.8 - TANGIBLE PERSONAL PROPERTY ACQUIRED OUTSIDE NEW MEXICO FOR USE IN NEW MEXICO
- Section 3.2.10.9 - PERSONAL RATHER THAN COMMERCIAL USE OF TANGIBLE PERSONAL PROPERTY OR SERVICES
- Section 3.2.10.10 - RESERVED
- Section 3.2.10.11 - TANGIBLE PERSONAL PROPERTY ON WHICH THE COMPENSATING TAX HAS BEEN PREVIOUSLY PAID
- Section 3.2.10.12 - PROMOTIONAL GIFTS
- Section 3.2.10.13 - CONSTRUCTION PROJECTS OCCUPIED OR LEASED PRIOR TO SALE
- Section 3.2.10.14 - PROCESSING PIPE
- Section 3.2.10.15 - MATERIALS USED ON NONTAXABLE PROJECTS
- Section 3.2.10.16 - ORDINARY AND NECESSARY BUSINESS EXPENSE
- Section 3.2.10.17 - SERVICES WHICH QUALIFY AS CAPITAL EXPENDITURES
- Section 3.2.10.18 - COMPENSATING TAX ON DEALER USE OF PARTS
- Section 3.2.10.19 - TANGIBLE PERSONAL PROPERTY FURNISHED TO DEALERS BY OUT-OF-STATE SERVICE CONTRACT ADMINISTRATORS
- Section 3.2.10.20 - TELECOMMUNICATIONS SERVICE USED BY HOTELS AND MOTELS
- Section 3.2.10.21 - FEDERAL PREEMPTION AND STATE EXEMPTION - CREDIT UNIONS
- Section 3.2.10.22 - FEDERAL PREEMPTION - JOB CORPS CONTRACTORS
- Section 3.2.10.23 - COMPENSATING TAX ON SERVICES PERFORMED OUTSIDE THE STATE
- Section 3.2.10.24 - PURCHASER ENTITLED TO RELY ON SELLER'S STATEMENT AS TO WHETHER TAX WAS CHARGED
Current through Register Vol. 35, No. 18, September 24, 2024
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