New Mexico Administrative Code
Title 3 - TAXATION
Chapter 2 - GROSS RECEIPTS TAXES
Part 20 - GOVERNMENTAL GROSS RECEIPTS
Section 3.2.20.7 - DEFINITIONS
Universal Citation: 3 NM Admin Code 3.2.20.7
Current through Register Vol. 35, No. 18, September 24, 2024
A. Admission: An "admission" to a recreational, athletic or entertainment event includes the granting of permission to observe or participate in a recreational, athletic or entertainment activity.
(1) Example 1: City C charges a "greens fee"
for use of a public golf course maintained by the city. Receipts from the
greens fee are admissions.
(2)
Example 2: County Y charges a fee for use of a swimming pool and surrounding
area maintained by the county. Receipts from this fee are admissions.
B. Agency, institution or instrumentality:
(1) An agency,
institution or instrumentality includes all parts of the agency, institution or
instrumentality. An entity which is administratively attached to an agency,
institution or instrumentality is not thereby part of the agency, institution
or instrumentality. An agency, institution or instrumentality which is subject
to the supervisory or regulatory authority of another is not thereby part of
the supervising or regulating entity.
(2) Example 1: The New Mexico museum of
natural history is part of the museum division of the office of cultural
affairs. The New Mexico museum of natural history is not an "agency" or
"institution" for purposes of the governmental gross receipts tax but only a
component of an agency. In contrast, the office of cultural affairs is
administratively attached to the department of finance and administration. The
office of cultural affairs is not part of the department of finance and
administration, which merely provides the office with some administrative
support. The office of cultural affairs is an "agency" for the purposes of the
governmental gross receipts and is responsible for reporting for all of its
components.
(3) Example 2: Under
the Property Tax Code, the taxation and revenue department has general
supervisory power over county assessors and the department of finance and
administration has certain enforcement powers relating to county treasurers.
The existence of these authorities does not make either county officer a part
of the superintending state agency.
C. Entertainment, athletic or recreational services or events: The term "entertainment, athletic or recreational services or events" includes any recreational, athletic or entertainment activity.
D. State of New Mexico and any agency, institution, instrumentality or political subdivision thereof:
(1) For
the purposes of the Gross Receipts and Compensating Tax Act, the term "state of
New Mexico and any agency, institution, instrumentality or political
subdivision thereof" includes:
(a) the
legislature of the state of New Mexico and any committee or employee thereof;
examples of committee: the legislative council, the legislative finance
committee, the legislative education study committee and any interim committee;
staff of such a committee are part of the committee;
(b) the supreme court, court of appeals,
district courts, metropolitan courts, magistrate courts, probate courts and any
agency thereof; examples of agency: the administrative office of the courts,
the judicial standards commission and the compilation commission;
(c) the office of the governor and every
state executive agency subject to the authority of the governor; examples of
agency: every state cabinet agency, such as the taxation and revenue
department, every agency not a cabinet agency whose head is directly
responsible to the governor for the operations of the agency, such as the
public defender department, whether or not the agency is administratively
attached to a state cabinet agency, and every advisory committee established
pursuant to Section
9-1-9
NMSA 1978;
(d) every other state
executive agency, board, commission or authority whose governing body is a
board or commission either elected by the people or appointed by the governor,
with or without consent of the Senate, whose actions are not formally subject
to the control or approval of the governor, whether or not such agency is
administratively attached to a state cabinet agency; examples: the state public
regulation commission, the state racing commission, the public service
commission, the state personnel board, and the state game commission;
(e) a state officer other than the governor
whose office is created by the state constitution, together with the agency or
office such person heads, whether or not the officer is elected or appointed;
examples: the secretary of state, the attorney general, the state treasurer,
the state auditor, the commissioner of public lands and the state mine
inspector;
(f) every executive
agency created by the state constitution not included in items c through e
above; examples: the state board of education, the state department of
education and the department of agriculture;
(g) every health, educational, penal or other
institution of the state; every entity controlled or operated by such an
institution is part of that institution;
(i)
examples of institutions: the entities enumerated in Article XII, Section 11
and Article XIV, Section 1 of the state constitution, community colleges,
branch colleges, junior colleges, technical and vocational institutions, area
vocational institutions and hospitals not enumerated in Article XIV, Section 11
of the state constitution;
(ii)
examples of controlled entities: any newspaper published by a state university
or college, whether or not operated as an educational function of the
university, or any radio or televisions stations, the license to operate which
is held by an entity or entities described in Section 3.2.20.1 NMAC;
(h) every instrumentality of the
state which has the power to levy a tax or assessment, whether the
instrumentality was created by the state constitution or by law, whether the
governing power is vested in an officer or a board or commission or whether the
officer or members of the board or commission are elected or appointed;
examples: New Mexico beef council, economic advancement districts, irrigation
districts, conservancy districts, soil and water conservation districts and
flood control districts;
(i) every
instrumentality of the state administering state retirement and other programs
benefiting employees of the state: examples: the public employees retirement
association and its governing board and the educational retirement
board;
(j) every instrumentality of
the state other than those described in Subparagraph (h) of Subsection D of
Section 3.2.20.7 above, whether created by the state constitution or by law,
whether the governing power is vested in an officer or a board or commission or
whether the officer or members of the board or commission are elected or
appointed; examples: the mortgage finance authority, the industrial and
agricultural finance authority, the business development corporation and any
corporation established under the Educational Assistance Act;
(k) every county of New Mexico, which
includes all of its parts, instrumentalities and elected officials; example: a
county hospital, regardless of whether operation of the hospital is conducted
by another entity under contract, or any entity with power of taxation or
assessment authorized to be established with the permission of the county
commission or the voters of the county under Article 4 NMSA 1978, such as a
county improvement district;
(l)
every municipality of New Mexico, whether incorporated under special law or
general law, which includes all of its parts, instrumentalities and elected
officials; examples: any municipal housing authority, any municipally-owned
transit, water, sewer, electric or gas utility, any municipally-controlled
organization operating a convention center, any regional planning commission or
any entity with power of taxation or assessment authorized to be established
with the permission of the governing body of the municipality or the voters of
the municipality under Article 3 NMSA 1978, such as a municipal parking
authority or community development agency;
(m) every public school district of New
Mexico;
(n) community ditch or
acequia associations;
(o) community
land grants, whether incorporated or not, which have statutory power of
taxation or assessment; and
(p)
every other political subdivision of New Mexico, including every component or
instrumentality of that political subdivision;
(2) the term "state of New Mexico and any
agency, institution, instrumentality or political subdivision thereof" does not
include:
(a) organizations created by
interstate compact; examples: Cumbres and Toltec scenic railroad commission,
multistate tax commission, interstate agricultural grain marketing commission,
western interstate commission for higher education and the council of state
governments.
(b) or any entity not
created by the state constitution or by law or local ordinance, which has no
power of taxation and in which membership is voluntary; examples: New Mexico
association of counties, New Mexico municipal league, any union of government
employees and any association advancing the professional interests of its
members.
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