New Mexico Administrative Code
Title 3 - TAXATION
Chapter 2 - GROSS RECEIPTS TAXES
Part 127 - EXEMPTION - GROSS RECEIPTS TAX - FEES FROM SOCIAL ORGANIZATIONS
Section 3.2.127.11 - RENTAL OF ROOMS IN A ROOMING HOUSE
Universal Citation: 3 NM Admin Code 3.2.127.11
Current through Register Vol. 35, No. 18, September 24, 2024
Receipts from rental of rooms in a rooming house, even though denominated as "dues and registration fees" by nonprofit, social, fraternal, political, trade, business, labor or professional organizations are subject to the gross receipts tax. Such receipts, no matter how denominated, are not dues and registration fees as used in Section 7-9-39 NMSA 1978.
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