New Mexico Administrative Code
Title 3 - TAXATION
Chapter 2 - GROSS RECEIPTS TAXES
Part 212 - IMPOSITION AND RATE OF GOVERNMENTAL GROSS RECEIPTS TAX
Section 3.2.212.12 - LODGING
Universal Citation: 3 NM Admin Code 3.2.212.12
Current through Register Vol. 35, No. 18, September 24, 2024
Receipts derived from the rental of lodging in hotels, motels, boarding houses, etc. to a governmental agency may not be deducted from gross receipts pursuant to Section 7-9-54 NMSA 1978 because the rental of such lodging is not the sale of tangible personal property.
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