New Mexico Administrative Code
Title 3 - TAXATION
Chapter 2 - GROSS RECEIPTS TAXES
Part 212 - IMPOSITION AND RATE OF GOVERNMENTAL GROSS RECEIPTS TAX
Section 3.2.212.19 - PROOF OF PAYMENT
Universal Citation: 3 NM Admin Code 3.2.212.19
Current through Register Vol. 35, No. 18, September 24, 2024
A. A seller must be able to prove that payment for the tangible personal property sold was made from the United States, or any agency or instrumentality thereof, or from the state of New Mexico, or any political subdivision thereof, or from the governing body of any Indian nation, tribe or pueblo or the deduction will not be allowed.
B. Proof of payment acceptable to the secretary consists of either a Type 9 nontaxable transaction certificate or other documentation demonstrating payment by a governmental entity. Such other documentation includes:
(1) for sales to any governmental entity
(including federal agencies), documents related to the transaction showing the
governmental entity's name, such as purchase orders, copies of warrants issued
in payment and contracts covering the items purchased;
(2) for sales to federal agencies only, the
federal contract number; and
(3)
other documents determined by the secretary to constitute proof of
payment.
Disclaimer: These regulations may not be the most recent version. New Mexico may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
