New Mexico Administrative Code
Title 3 - TAXATION
Chapter 2 - GROSS RECEIPTS TAXES
Part 209 - GOVERNMENTAL GROSS RECEIPTS
Section 3.2.209.20 - BLUEPRINTS - PHOTOSTATS
Universal Citation: 3 NM Admin Code 3.2.209.20
Current through Register Vol. 35, No. 18, September 24, 2024
Receipts from the sale of blueprints or photostats to a person engaged in the construction business are subject to the gross receipts tax. These receipts may not be deducted pursuant to Section 7-9-51 NMSA 1978, because they do not become an ingredient or component part of a construction project.
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