New Mexico Administrative Code
Title 3 - TAXATION
Chapter 21 - TELECOMMUNICATIONS TAXES
Part 5 - INTERSTATE TELECOMMUNICATIONS
Section 3.21.5.9 - PERSONS ENGAGED IN PROVIDING INTERSTATE TELECOMMUNICATIONS SERVICES - HOTELS AND MOTELS PROVIDING INTERSTATE TELECOMMUNICATIONS SERVICE TO GUESTS

Universal Citation: 3 NM Admin Code 3.21.5.9

Current through Register Vol. 35, No. 18, September 24, 2024

A. Persons engaged in the business of providing interstate telecommunications in New Mexico are those persons licensed to do so by the federal communications commission or by any agency of the state of New Mexico having authority to license providers of interstate or intrastate telecommunications service.

B.Unless the establishment is licensed as required in Subsection 3.21.5.9A NMAC, hotels, motels and similar establishments offering interstate telecommunications service to guests in conjunction with the rental of rooms or other facilities are not "engaging in interstate telecommunications business" for purposes of the Interstate Telecommunications Gross Receipts Tax Act. Receipts of the establishment from providing such service are subject to the provisions of the Gross Receipts and Compensating Tax Act.

C. Section 3.21.5.9 NMAC applies retroactively to transactions on or after July 1, 1992.

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