New Mexico Administrative Code
Title 3 - TAXATION
Chapter 2 - GROSS RECEIPTS TAXES
Part 212 - IMPOSITION AND RATE OF GOVERNMENTAL GROSS RECEIPTS TAX
Section 3.2.212.16 - SCHOOL PICTURES

Universal Citation: 3 NM Admin Code 3.2.212.16
Current through Register Vol. 35, No. 18, September 24, 2024

Receipts of a photographer from sales of photographs taken by the photographer to school children or parents of school children are subject to gross receipts tax even if a public school makes actual payment to the photographer from a "picture fund" made up of contributions of school children or parents of school children. The receipts from the portion of such sales attributable to any separately stated item of tangible personal property, such as prints, may not be deducted from gross receipts pursuant to Section 7-9-54 NMSA 1978 since it is not a sale to a public school. Receipts from the portion of such sales attributable to services are subject to the gross receipts tax and may not be deducted pursuant to Section 7-9-54 NMSA 1978 because it is not a sale of tangible personal property.

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