New Mexico Administrative Code
Title 3 - TAXATION
Chapter 2 - GROSS RECEIPTS TAXES
Part 109 - EXEMPTION - GROSS RECEIPTS TAX - VEHICLES
Section 3.2.109.13 - ATVs
Universal Citation: 3 NM Admin Code 3.2.109.13
Current through Register Vol. 35, No. 18, September 24, 2024
Receipts from selling all-terrain vehicles (ATVs) are receipts from selling vehicles on which a tax is imposed by the Motor Vehicle Excise Tax. Therefore receipts from selling ATVs are exempt from gross receipts.
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