New Mexico Administrative Code
Title 3 - TAXATION
Chapter 2 - GROSS RECEIPTS TAXES
Part 20 - GOVERNMENTAL GROSS RECEIPTS
Section 3.2.20.20 - RECEIPTS FROM TRANSACTIONS WHICH ARE PREDOMINANTLY THE SALE OF TANGIBLE PERSONAL PROPERTY
Current through Register Vol. 35, No. 18, September 24, 2024
A. The entire receipts from transactions which are predominantly the sale of tangible personal property but which also include incidental services are governmental gross receipts. This version of Subsection A of Section 3.2.20.20 NMAC applies to transactions occurring on or after July 1, 2000.
B. Receipts from using the personnel and resources of the governmental agency to make reproductions (whether photocopies, tapes, disks or similar formats) of records or other documents for members of the general public or other governmental entities are primarily receipts from selling information or the granting of a license to use information, provided that ten or fewer copies of the record or other document are made for each person requesting copies. When more than ten copies of a record or other document are produced for a person, it will be presumed, in the absence of a preponderance of evidence to the contrary, that the transaction is predominantly the manufacture and sale of tangible personal property and that the receipts are governmental gross receipts.
