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 3.2.206.16 - LINEN SERVICE FOR RESTAURANTS
Universal Citation: 3 NM Admin Code 3.2.206.16
Current through Register Vol. 35, No. 18, September 24, 2024
The receipts from charges to a restaurant for laundering tablecloths, napkins, uniforms, towels and similar items may not be deducted from gross receipts because these are not services performed for resale.
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