New Mexico Administrative Code
Title 3 - TAXATION
Chapter 2 - GROSS RECEIPTS TAXES
Part 235 - DEDUCTION - GROSS RECEIPTS TAX - SALE OF CERTAIN SERVICES PERFORMED DIRECTLY ON PRODUCT MANUFACTURED
Section 3.2.235.11 - RECEIPTS FROM NON-MANUFACTURERS FOR "GET READY"
Universal Citation: 3 NM Admin Code 3.2.235.11
Current through Register Vol. 35, No. 18, September 24, 2024
Amounts paid to a New Mexico automotive dealer by another dealer for inspection and other "get ready" operations performed on new vehicles being sold by the other dealer may not be deducted under a Type 13 nontaxable transaction certificate issued by the other dealer since the New Mexico dealer is not performing the services for the manufacturer.
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