New Mexico Administrative Code
Title 3 - TAXATION
Chapter 2 - GROSS RECEIPTS TAXES
Part 109 - EXEMPTION - GROSS RECEIPTS TAX - VEHICLES
Section 3.2.109.11 - MANUFACTURED HOMES
Universal Citation: 3 NM Admin Code 3.2.109.11
Current through Register Vol. 35, No. 18, September 24, 2024
Receipts from selling manufactured homes are subject to the gross receipts tax. Manufactured homes are exempted from the motor vehicle excise tax by Section 7-14-3 NMSA 1978.
Disclaimer: These regulations may not be the most recent version. New Mexico may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
