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
Universal Citation: 3 NM Admin Code 3.2.105.8
Current through Register Vol. 35, No. 18, September 24, 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.
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