New Mexico Administrative Code
Title 3 - TAXATION
Chapter 2 - GROSS RECEIPTS TAXES
Part 4 - IMPOSITION AND RATE OF TAX - DENOMINATION AS "GROSS RECEIPTS TAX"
Section 3.2.4.11 - FEDERAL PREEMPTION - JOB CORPS CONTRACTORS
Universal Citation: 3 NM Admin Code 3.2.4.11
Current through Register Vol. 35, No. 18, September 24, 2024
29 U.S.C. 1707(c) prohibits states and their subdivisions from imposing gross receipts taxes on receipts of Job Corps contractors from operating any Job Corps center, program or activity. Accordingly the receipts of Job Corps contractors from operating a Job Corps center, program or activity are exempt from the gross receipts tax.
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