New Mexico Administrative Code
Title 3 - TAXATION
Chapter 2 - GROSS RECEIPTS TAXES
Part 212 - IMPOSITION AND RATE OF GOVERNMENTAL GROSS RECEIPTS TAX
Section 3.2.212.15 - SALE OF DENTURES TO INMATES OF PRISONS
Universal Citation: 3 NM Admin Code 3.2.212.15
Current through Register Vol. 35, No. 18, September 24, 2024
A. The receipts of a dental laboratory from selling dentures to the New Mexico state penitentiary for use by inmates are receipts from selling tangible personal property to the state of New Mexico and may be deducted from gross receipts where:
(1) a dentist not associated with a dental
laboratory examines an inmate, makes the necessary impressions of the mouth and
teeth and prescribes the type of denture to be made by the dental laboratory;
and
(2) the laboratory makes
dentures and delivers them directly to the New Mexico state penitentiary;
and
(3) the dental laboratory and
the dentist send separate statements to and are paid separately by the New
Mexico state penitentiary; and
(4)
no contractual relationship exists between the dental laboratory and the
dentist.
B. If each of these conditions is present, receipts of the dental laboratory from the sale of dentures to the New Mexico state penitentiary for use by inmates are receipts from selling tangible personal property to the state of New Mexico and may be deducted from gross receipts pursuant to Section 7-9-54 NMSA 1978.
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