New Mexico Administrative Code
Title 3 - TAXATION
Chapter 2 - GROSS RECEIPTS TAXES
Part 232 - DEDUCTION - GROSS RECEIPTS TAX - SALE OF PROSTHETIC DEVICES
Section 3.2.232.9 - DENTAL SUPPLIES
Universal Citation: 3 NM Admin Code 3.2.232.9
Current through Register Vol. 35, No. 18, September 24, 2024
The receipts from selling items of tangible personal property used in making dentures, as well as receipts from selling supplies, including gold, silver, cement used in fillings, amalgam, anesthetics, orthodontia platinum wire, facings, backings and similar items to dentists for use in their practices may not be deducted from gross receipts pursuant to Section 7-9-73 NMSA 1978. Such items sold are not "prosthetic devices" within the meaning of Section 7-9-73 NMSA 1978.
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