New Mexico Administrative Code
Title 3 - TAXATION
Chapter 2 - GROSS RECEIPTS TAXES
Part 214 - DEDUCTION - GROSS RECEIPTS TAX - INTRASTATE TRANSPORTATION AND SERVICES IN INTERSTATE COMMERCE
Section 3.2.214.9 - COMMISSIONS OF NEW MEXICO AGENTS
Universal Citation: 3 NM Admin Code 3.2.214.9
Current through Register Vol. 35, No. 18, September 24, 2024
A. Commissions to a person in New Mexico for originating interstate transportation of persons are not deductible pursuant to either Section 7-9-56 NMSA 1978 or Section 7-9-66 NMSA 1978. Such commissions are a fee for service rendered in New Mexico.
B. Example: A, an airline company, secures passage on an interstate flight of another airline for one of its passengers because all of its flights to that particular destination are full. A receives a commission from the other airline for originating the transportation for that airline. The commission A receives is subject to the gross receipts tax.
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