Chapter 2 – Gross Receipts Taxes

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3.2.1 NMAC GENERAL PROVISIONS
3.2.2 NMAC DATE PAYMENT DUE
3.2.3 NMAC [RESERVED]
3.2.4 NMAC IMPOSITION AND RATE OF TAX – DENOMINATION AS “GROSS RECEIPTS TAX”
3.2.5 NMAC PRESUMPTION OF TAXABILITY
3.2.6 NMAC SEPARATELY STATING THE GROSS RECEIPTS TAX
3.2.7 – 9 NMAC [RESERVED] PARTS 7 – 9
3.2.10 NMAC IMPOSITION AND RATE OF TAX – DENOMINATION AS “COMPENSATING TAX”
3.2.11 NMAC PRESUMPTION OF TAXABILITY AND VALUE
3.2.12 NMAC LIABILITY OF USER FOR PAYMENT OF COMPENSATING TAX
3.2.13 NMAC AGENTS FOR COLLECTION OF COMPENSATING TAX – DUTIES
3.2.14 – 19 NMAC [RESERVED] PARTS 14 – 19
3.2.20 NMAC GOVERNMENTAL GROSS RECEIPTS
3.2.21 NMAC IMPOSITION AND RATE OF GOVERNMENTAL GROSS RECEIPTS TAX
3.2.22 – 99 NMAC [RESERVED] PARTS 22 – 99
3.2.100 NMAC EXEMPTIONS
3.2.101 NMAC EXEMPTIONS – GROSS RECEIPTS TAX – GOVERNMENTAL AGENCIES
3.2.102 NMAC EXEMPTIONS – COMPENSATING TAX – GOVERNMENTAL AGENCIES – INDIANS
3.2.103 NMAC EXEMPTIONS – COMPENSATING TAX – CERTAIN ORGANIZATIONS
3.2.104 NMAC EXEMPTION – GROSS RECEIPTS TAX CERTAIN NONPROFIT FACILITIES [REPEALED]
3.2.105 NMAC EXEMPTION – GROSS RECEIPTS TAX – WAGES
3.2.106 NMAC EXEMPTION – GROSS RECEIPTS TAX – AGRICULTURAL PRODUCTS
3.2.107 NMAC EXEMPTION GROSS RECEIPTS TAX – LIVESTOCK FEEDING
3.2.108 NMAC EXEMPTION – GROSS RECEIPTS TAX – CERTAIN RECEIPTS OF HOMEOWNERS ASSOCIATIONS
3.2.109 NMAC EXEMPTION – GROSS RECEIPTS TAX – VEHICLES
3.2.110 NMAC EXEMPTION – GROSS RECEIPTS TAX – BOATS
3.2.111 NMAC EXEMPTION – COMPENSATING TAX – VEHICLES
3.2.112 NMAC EXEMPTION – GROSS RECEIPTS TAX – INSURANCE COMPANIES
3.2.113 NMAC EXEMPTION – GROSS RECEIPTS TAX – DIVIDENDS AND INTEREST
3.2.114 NMAC EXEMPTION – GROSS RECEIPTS AND COMPENSATING TAX – FUEL
3.2.115 NMAC EXEMPTION – COMPENSATING TAX – PERSONAL EFFECTS
3.2.116 NMAC EXEMPTION – GROSS RECEIPTS TAX – OCCASIONAL SALE OF PROPERTY OR SERVICES
3.2.117 NMAC EXEMPTION – GROSS RECEIPTS TAX – CERTAIN ORGANIZATIONS
3.2.118 NMAC EXEMPTION – COMPENSATING TAX – RAILROAD EQUIPMENT AND AIRCRAFT
3.2.119 NMAC EXEMPTION – GROSS RECEIPTS TAX AND COMPENSATING TAX – RESALE ACTIVITIES OF AN ARMED FORCES INSTRUMENTALITY
3.2.120 NMAC [RESERVED]
3.2.121 NMAC EXEMPTION – GROSS RECEIPTS TAX – PRODUCTS SUBJECT TO OIL AND GAS EMERGENCY SCHOOL TAX ACT
3.2.122 NMAC [RESERVED]
3.2.123 NMAC EXEMPTION – GROSS RECEIPTS TAX – NATURAL RESOURCES SUBJECT TO RESOURCES EXCISE TAX ACT
3.2.124 NMAC EXEMPTION – GROSS RECEIPTS TAX – OIL AND GAS CONSUMED IN THE PIPELINE TRANSPORTATION OF OIL AND GAS PRODUCTS
3.2.125 NMAC [RESERVED]
3.2.126 NMAC EXEMPTION – COMPENSATING TAX – USE OF ELECTRICITY IN THE PRODUCTION AND TRANSMISSION OF ELECTRICITY
3.2.127 NMAC EXEMPTION – GROSS RECEIPTS TAX – FEES FROM SOCIAL ORGANIZATIONS
3.2.128 NMAC EXEMPTION – GROSS RECEIPTS TAX – PURSES AND JOCKEY REMUNERATION AT NEW MEXICO RACETRACKS – RECEIPTS FROM GROSS AMOUNTS WAGERED
3.2.129 NMAC EXEMPTION – GROSS RECEIPTS TAX – RELIGIOUS ACTIVITIES
3.2.130 NMAC [RESERVED]
3.2.131 – 199 NMAC [RESERVED] PARTS 131 – 199
3.2.200 NMAC LOCAL OPTION TAXES
3.2.201 NMAC NONTAXABLE TRANSACTION CERTIFICATES, FARMERS’AND RANCHERS’ STATEMENTS AND OTHER EVIDENCE REQUIRED TO ENTITLE PERSONS TO DEDUCTIONS
3.2.202 NMAC SUSPENSION OF THE RIGHT TO USE A NONTAXABLE TRANSACTION CERTIFICATE [REPEALED]
3.2.203 NMAC DEDUCTIONS
3.2.204 NMAC DEDUCTION – GROSS RECEIPTS TAX – SALES TO MANUFACTURERS
3.2.205 NMAC DEDUCTION – GROSS RECEIPTS TAX – SALE OF TANGIBLE PERSONAL PROPERTY FOR RESALE
3.2.206 NMAC DEDUCTION – GROSS RECEIPTS TAX – SALE OF A SERVICE FOR RESALE
3.2.207 NMAC DEDUCTION – GROSS RECEIPTS TAX – SALE OF TANGIBLE PERSONAL PROPERTY FOR LEASING
3.2.208 NMAC DEDUCTION – GROSS RECEIPTS TAX – LEASE FOR SUBSEQUENT LEASE
3.2.209 NMAC DEDUCTION – GROSS RECEIPTS TAX – SALE OF CONSTRUCTION MATERIALS
3.2.210 NMAC DEDUCTION – GROSS RECEIPTS TAX – CONSTRUCTION PURPOSES
3.2.211 NMAC DEDUCTION – GROSS RECEIPTS TAX – SALE OR LEASE OF REAL PROPERTY AND LEASE OF MANUFACTURED HOMES
3.2.212 NMAC DEDUCTION – GROSS RECEIPTS TAX – SALES TO GOVERNMENTAL AGENCIES
3.2.213 NMAC DEDUCTION – GROSS RECEIPTS TAX – TRANSACTION IN INTERSTATE COMMERCE
3.2.214 NMAC DEDUCTION – GROSS RECEIPTS TAX – INTRASTATE TRANSPORTATION AND SERVICES IN INTERSTATE COMMERCE
3.2.215 NMAC DEDUCTION – GROSS RECEIPTS TAX – SALE OF CERTAIN SERVICES TO AN OUT-OF-STATE BUYER
3.2.216 NMAC DEDUCTION – GROSS RECEIPTS TAX – FEED – FERTILIZERS
3.2.217 NMAC DEDUCTION – GROSS RECEIPTS TAX – WAREHOUSING, THRESHING, HARVESTING, GROWING, CULTIVATING AND PROCESSING AGRICULTURAL PRODUCTS
3.2.218 NMAC DEDUCTION – GROSS RECEIPTS TAX – SALES TO CERTAIN ORGANIZATIONS
3.2.219 NMAC DEDUCTION – GROSS RECEIPTS TAX – CERTAIN LOAN CHARGES
3.2.220 NMAC DEDUCTION – GROSS RECEIPTS TAX – AGRICULTURAL IMPLEMENTS – AIRCRAFT VEHICLES THAT ARE NOT REQUIRED TO BE REGISTERED
3.2.221 NMAC DEDUCTION – GROSS RECEIPTS TAX – PUBLICATION SALES
3.2.222 NMAC DEDUCTION – GROSS RECEIPTS TAX – NEWSPAPERS SALES
3.2.223 NMAC DEDUCTION – GROSS RECEIPTS TAX – CHEMICALS AND REAGENTS
3.2.224 NMAC [RESERVED]
3.2.225 NMAC DEDUCTION – GROSS RECEIPTS TAX – COMMISSIONS
3.2.226 NMAC DEDUCTION – GROSS RECEIPTS TAX – CERTAIN REAL ESTATE TRANSACTIONS
3.2.227 NMAC DEDUCTION – GROSS RECEIPTS TAX – REFUNDS – UNCOLLECTIBLE DEBTS
3.2.228 NMAC DEDUCTION – GROSS RECEIPTS TAX – WARRANTY OBLIGATIONS
3.2.229 NMAC DEDUCTION – GROSS RECEIPTS TAX – ADMINISTRATIVE AND ACCOUNTING SERVICES
3.2.230 NMAC DEDUCTION – GROSS RECEIPTS TAX – RENTAL OR LEASE OF VEHICLES USED IN INTERSTATE COMMERCE
3.2.231 NMAC DEDUCTION – GROSS RECEIPTS TAX – TRADE-IN ALLOWANCE
3.2.232 NMAC DEDUCTION – GROSS RECEIPTS TAX – SALE OF PROSTHETIC DEVICES
3.2.233 NMAC DEDUCTION – GROSS RECEIPTS TAX GENERAL HOSPITALS [RESERVED]
3.2.234 NMAC DEDUCTION – GROSS RECEIPTS TAX – SALE OF PRESCRIPTION DRUGS
3.2.235 NMAC DEDUCTION – GROSS RECEIPTS TAX – SALE OF CERTAIN SERVICES PERFORMED DIRECTLY ON PRODUCT MANUFACTURED
3.2.236 NMAC [RESERVED]
3.2.237 NMAC DEDUCTION – COMPENSATING TAX
3.2.238 NMAC DEDUCTION – COMPENSATING TAX – USE OF TANGIBLE PERSONAL PROPERTY FOR LEASING
3.2.239 NMAC DEDUCTION – GROSS RECEIPTS TAX – FUNDRAISING
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3.2.240 NMAC DEDUCTION – GROSS RECEIPTS TAX – RECEIPTS OF SALE OF FOOD AT RETAIL FOOD STORE
pdf version
3.2.241 NMAC DEDUCTION – GROSS RECEIPTS TAX – RECEIPTS OF HEALTH CARE PRACTITIONERS
3.2.242 NMAC DEDUCTION – GROSS RECEIPTS TAX – RECEIPTS OF RETAILERS FROM SALES OF CERTAIN TANGIBLE PERSONAL PROPERTY
3.2.243 – 246 NMAC [RESERVED] PARTS 243 – 246
3.2.247 NMAC DEDUCTION – GROSS RECEIPTS TAX – SOLAR ENERGY SYSTEMS
3.2.248 NMAC DEDUCTION – GROSS RECEIPTS TAX – MEDICAL TREATMENT OF CATTLE
3.2.249 NMAC DEDUCTION – GROSS RECEIPTS TAX – LEASING OF CONSTRUCTION EQUIPMENT
3.2.250 NMAC DEDUCTION – GROSS RECEIPTS AND COMPENSATING TAXES – LOCOMOTIVE FUEL
3.2.251 – 299 NMAC [RESERVED] PARTS 251 – 299
3.2.300 NMAC CREDIT – GROSS RECEIPTS TAX – SERVICES
3.2.301 NMAC CREDIT – COMPENSATING TAX
3.2.302 NMAC CREDIT – GROSS RECEIPTS TAX – SERVICE FOR RESALE
3.2.303 NMAC CREDIT – GROSS RECEIPTS TAX – LEGAL SERVICES FOR WILDLIFE COMPENSATION RECOVERY
3.2.304 NMAC CREDIT – GROSS RECEIPTS TAX – SALE OF DYED SPECIAL FUEL USED FOR AGRICULTURAL PURPOSES

 

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