New Mexico Administrative Code
Title 3 - TAXATION
Chapter 2 - GROSS RECEIPTS TAXES
Part 242 - DEDUCTION - GROSS RECEIPTS TAX - RECEIPTS OF RETAILERS FROM SALES OF CERTAIN TANGIBLE PERSONAL PROPERTY
- Section 3.2.242.1 - ISSUING AGENCY
- Section 3.2.242.2 - SCOPE
- Section 3.2.242.3 - STATUTORY AUTHORITY
- Section 3.2.242.4 - DURATION
- Section 3.2.242.5 - EFFECTIVE DATE
- Section 3.2.242.6 - OBJECTIVE
- Section 3.2.242.7 - DEFINITIONS
- Section 3.2.242.8 - ITEMS NORMALLY SOLD AS A UNIT
- Section 3.2.242.9 - PURCHASES USING A RAIN CHECK
- Section 3.2.242.10 - LAYAWAY SALES
- Section 3.2.242.11 - EXCHANGES AND REFUNDS
- Section 3.2.242.12 - INTERNET, MAIL ORDER AND TELEPHONE SALES
- Section 3.2.242.13 - DOCUMENTING DEDUCTIBLE SALES
- Section 3.2.242.14 - ITEMS THAT DO NOT QUALIFY FOR THE DEDUCTION UNDER Section 7-9-95 NMSA
- Section 3.2.242.15 - RECEIPTS THAT ARE NOT DEDUCTIBLE
- Section 3.2.242.16 - ITEMS CONSIDERED TO BE COMPUTERS FOR PURPOSES OF THE DEDUCTION UNDER SECTION 7-9-95 NMSA 1978
Current through Register Vol. 35, No. 18, September 24, 2024
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