New Mexico Administrative Code
Title 3 - TAXATION
Chapter 2 - GROSS RECEIPTS TAXES
Part 206 - DEDUCTION - GROSS RECEIPTS TAX - SALE OF A SERVICE FOR RESALE
- Section 3.2.206.1 - ISSUING AGENCY
- Section 3.2.206.2 - SCOPE
- Section 3.2.206.3 - STATUTORY AUTHORITY
- Section 3.2.206.4 - DURATION
- Section 3.2.206.5 - EFFECTIVE DATE
- Section 3.2.206.6 - OBJECTIVE
- Section 3.2.206.7 - DEFINITIONS
- Section 3.2.206.8 - RECEIPTS FROM THE NEXT SALE MUST BE TAXABLE
- Section 3.2.206.9 - SEPARATELY STATING BY ATTACHMENT TO PRINCIPAL BILLING
- Section 3.2.206.10 - INSTALLATION SERVICE
- Section 3.2.206.11 - CERTAIN SERVICES WHICH ARE USED AND NOT RESOLD
- Section 3.2.206.12 - NONCONSTRUCTION SERVICES SOLD TO CONSTRUCTION CONTRACTORS
- Section 3.2.206.13 - ADVERTISING AND BROADCAST SERVICES
- Section 3.2.206.14 - TRANSPORTATION SERVICES
- Section 3.2.206.15 - MEDICAL SERVICES
- Section 3.2.206.16 - LINEN SERVICE FOR RESTAURANTS
- Section 3.2.206.17 - EQUIPMENT REPAIR SERVICES
- Section 3.2.206.18 - PHOTO PROCESSING SERVICE
- Section 3.2.206.19 - MORTICIANS
- Section 3.2.206.20 - TELECOMMUNICATIONS SERVICES
- Section 3.2.206.21 - GARBAGE COLLECTION
- Section 3.2.206.22 - RECEIPTS FROM SALE OF SERVICES TO FULFILL PROMISOR'S OBLIGATION UNDER AUTOMOTIVE SERVICE CONTRACT NOT DEDUCTIBLE
Current through Register Vol. 35, No. 18, September 24, 2024
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