New Mexico Administrative Code
Title 3 - TAXATION
Chapter 2 - GROSS RECEIPTS TAXES
Part 210 - DEDUCTION - GROSS RECEIPTS TAX - CONSTRUCTION PURPOSES
Section 3.2.210.10 - HAULING SERVICES
Universal Citation: 3 NM Admin Code 3.2.210.10
Current through Register Vol. 35, No. 18, September 24, 2024
Receipts from hauling materials, prefabricated buildings and supplies to and from a building site on or after January 1, 2013, for a person engaged in the construction business are construction-related services and are deductible from the hauler's gross receipts pursuant to Section 7-9-52 NMSA 1978 if all requirements of Section 7-9-52 NMSA 1978 are met.
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