New Mexico Administrative Code
Title 3 - TAXATION
Chapter 2 - GROSS RECEIPTS TAXES
Part 225 - DEDUCTION - GROSS RECEIPTS TAX - COMMISSIONS
Section 3.2.225.9 - COMMISSIONS PAID TO NONEMPLOYEE AGENTS
Universal Citation: 3 NM Admin Code 3.2.225.9
Current through Register Vol. 35, No. 18, September 24, 2024
A. Receipts from commissions for services rendered in New Mexico paid to nonemployee agents of freight companies, bus transportation firms and the like are subject to the gross receipts tax.
B. The indicia outlined in Section 3.2.105.7 NMAC will be considered in determining whether a person is an employee or nonemployee agent.
C. The gross receipts of nonemployee agents include only the total commissions or fees received.
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