New Mexico Administrative Code
Title 3 - TAXATION
Chapter 2 - GROSS RECEIPTS TAXES
Part 119 - EXEMPTION - GROSS RECEIPTS TAX AND COMPENSATING TAX - RESALE ACTIVITIES OF AN ARMED FORCES INSTRUMENTALITY
Section 3.2.119.8 - CONCESSIONAIRES ON FEDERAL AREAS
Universal Citation: 3 NM Admin Code 3.2.119.8
Current through Register Vol. 35, No. 18, September 24, 2024
The receipts of and the use of property by concessionaires and others, who are carrying on activities within a military or other federal area, which is within the boundaries of New Mexico, except agencies or instrumentalities of the federal government (such as instrumentalities of the armed forces of the United States engaged in resale activities), are subject to the gross receipts and compensating tax.
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