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- 7-9-13.3 · Exemption; gross receipts tax and governmental gross receipts tax; stadium surcharge.
- 7-9-13.4 · Exemption; gross receipts tax; sale of textbooks from certain bookstores to enrolled students.
- 7-9-13.5 · Exemption; gross receipts tax and governmental gross receipts tax; event center surcharge.
- 7-9-14 · Exemption; compensating tax; governmental agencies; Indians.
- 7-9-15 · Exemption; compensating tax; certain organizations.
- 7-9-16 · Repealed.
- 7-9-17 · Exemption; gross receipts tax; wages.
- 7-9-18 · Exemption; gross receipts tax and governmental gross receipts tax; agricultural products.
- 7-9-18.1 · Exemption; gross receipts tax; supplemental nutrition assistance program benefits.
- 7-9-19 · Exemption; gross receipts tax; livestock feeding.
- 7-9-20 · Exemption; gross receipts tax; certain receipts of homeowners associations.
- 7-9-21 · Repealed.
- 7-9-22 · Exemption; gross receipts tax; vehicles.
- 7-9-22.1 · Exemption; gross receipts tax; boats.
- 7-9-23 · Exemption; compensating tax; vehicles.
- 7-9-23.1 · Exemption; compensating tax; boats.
- 7-9-24 · Exemption; gross receipts tax; insurance companies.
- 7-9-25 · Exemption; gross receipts tax; dividends and interest.
- 7-9-26 · Exemption; gross receipts and compensating tax; fuel.
- 7-9-26.1 · Exemption; gross receipts tax and compensating tax; fuel for space vehicles.
- 7-9-27 · Exemption; compensating tax; personal effects.
- 7-9-28 · Exemption; gross receipts tax; occasional sale of property or services.
- 7-9-29 · Exemption; gross receipts tax; certain organizations; exceptions.
- 7-9-30 · Exemption; compensating tax; railroad equipment, aircraft and space vehicles.
- 7-9-31 · Exemption; gross receipts and compensating tax; resale activities of an armed forces instrumentality.
- 7-9-32 · Exemption; gross receipts tax; oil and gas or mineral interests.
- 7-9-33 · Exemption; gross receipts tax; products subject to Oil and Gas Emergency School Tax Act.
- 7-9-34 · Exemption; gross receipts tax; refiners and persons subject to Natural Gas Processors Tax Act.
- 7-9-35 · Exemption; gross receipts tax; natural resources subject to Resources Excise Tax Act.
- 7-9-36 · Exemption; gross receipts tax; oil and gas consumed in the pipeline transportation of oil and gas products.
- 7-9-37 · Exemption; compensating tax; use of oil and gas in the pipeline transportation of oil and gas products.
- 7-9-38 · Exemption; compensating tax; use of electricity in the production, conversion and transmission of electricity.
- 7-9-38.1 · Exemption; gross receipts tax; interstate telecommunications services.
- 7-9-38.2 · Exemption; gross receipts tax; sale of certain telecommunications services.
- 7-9-39 · Exemption; gross receipts tax; fees from social organizations.
- 7-9-40 · Exemption; gross receipts tax; purses and jockey remuneration at New Mexico racetracks; receipts from gross amounts wagered.
- 7-9-41 · Exemption; gross receipts tax; religious activities.
- 7-9-41.1 · Exemption; gross receipts tax and governmental gross receipts tax; athletic facility surcharge.
- 7-9-41.2 · Deleted.
- 7-9-41.3 · Exemption; receipts from sales by disabled street vendors.
- 7-9-41.4 · Exemption; officiating at New Mexico activities association-sanctioned school events.
- 7-9-41.5 · Exemption; nonprofit hospitals from local option gross receipts taxes.
- 7-9-41.6 · Exemption; gross receipts; certain health care providers from certain federal payments.
- 7-9-42 · Repealed.
- 7-9-43 · Nontaxable transaction certificates and other evidence required to entitle persons to deductions.
- 7-9-43.1 · Nontaxable transaction certificates not required by liquor wholesalers.
- 7-9-44 · Repealed.
- 7-9-45 · Deductions.
- 7-9-46 · Deduction; gross receipts; governmental gross receipts; sales to manufacturers and manufacturing service providers.
- 7-9-46.1 · Deduction; gross receipts; governmental gross receipts; sales of services to manufacturers.
- 7-9-47 · Deduction; gross receipts tax; governmental gross receipts tax; sale of tangible personal property or licenses for resale.
- 7-9-48 · Deduction; gross receipts tax; governmental gross receipts; sale of a service for resale.
- 7-9-49 · Deduction; gross receipts tax; sale of tangible personal property and licenses for leasing.
- 7-9-50 · Deduction; gross receipts tax; lease for subsequent lease.
- 7-9-51 · Deduction; gross receipts tax; sale of construction material to persons engaged in the construction business.
- 7-9-51.1 · Repealed.
- 7-9-51.2 · Deduction; gross receipts; sale of construction materials and labor used for the development of affordable housing multifamily residential housing projects. (Effective July 1, 2027.)
- 7-9-52 · Deduction; gross receipts tax; sale of construction services and construction-related services to persons engaged in the construction business.
- 7-9-52.1 · Deduction; gross receipts tax; lease of construction equipment to persons engaged in the construction business.
- 7-9-53 · Deduction; gross receipts tax; sale or lease of real property and lease of manufactured homes.
- 7-9-54 · Deduction; gross receipts tax; governmental gross receipts tax; sales to governmental agencies.
- 7-9-54.1 · Deduction; gross receipts from sale of aerospace services to certain organizations.
- 7-9-54.2 · Gross receipts; deduction; spaceport operation; space operations; launching, operating and recovering space vehicles or payloads; payload services; operationally responsive space program services.
- 7-9-54.3 · Deduction; gross receipts tax; wind and solar generation equipment; energy storage equipment; sales to governments.
- 7-9-54.4 · Deduction; compensating tax; space-related test articles.
- 7-9-54.5 · Deduction; compensating tax; test articles.
- 7-9-55 · Deduction; gross receipts tax; governmental gross receipts tax; transaction in interstate commerce.
- 7-9-56 · Deduction; gross receipts tax; intrastate transportation and services in interstate commerce.
- 7-9-56.1 · Deduction; gross receipts tax; internet services.
- 7-9-56.2 · Deduction; gross receipts tax; hosting world wide web sites.
- 7-9-56.3 · Deduction; gross receipts; trade-support company in a border zone.
- 7-9-57 · Deduction; gross receipts tax; sale of certain services to an out-of-state buyer.
- 7-9-57.1 · Repealed.
- 7-9-57.2 · Deduction; gross receipts tax; sale of software development services.
- 7-9-58 · Deduction; gross receipts tax; feed; fertilizers.
- 7-9-58.1 · Credit; gross receipts tax; sale of dyed special fuel used for agricultural purposes.
- 7-9-59 · Deduction; gross receipts tax; warehousing, threshing, harvesting, growing, cultivating and processing agricultural products; testing or transporting milk.
- 7-9-60 · Deduction; gross receipts tax; governmental gross receipts tax; sales to certain organizations.
- 7-9-61 · Repealed.
- 7-9-61.1 · Deduction; gross receipts tax; certain receipts.
- 7-9-61.2 · Deduction; receipts from sales to state-chartered credit unions.
- 7-9-62 · Deduction; gross receipts tax; agricultural implements; aircraft manufacturers; vehicles that are not required to be registered; aircraft parts and maintenance services; reporting requirements.
- 7-9-62.1 · Deduction; gross receipts tax; aircraft sales and services; reporting requirements.
- 7-9-63 · Deduction; gross receipts tax; publication sales.
- 7-9-64 · Deduction; gross receipts tax; newspaper sales.
- 7-9-65 · Deduction; gross receipts tax; chemicals and reagents.
- 7-9-66 · Deduction; gross receipts tax; commissions.
- 7-9-66.1 · Deduction; gross receipts tax; certain real estate transactions.
- 7-9-67 · Deduction; gross receipts tax; governmental gross receipts tax; refunds; uncollectible debts.
- 7-9-68 · Deduction; gross receipts tax; warranty obligations.
- 7-9-69 · Deduction; gross receipts tax; administrative and accounting services.
- 7-9-70 · Deduction; gross receipts tax; rental or lease of vehicles used in interstate commerce.
- 7-9-71 · Deduction; gross receipts tax; trade-in allowance.
- 7-9-72 · Repealed.
- 7-9-73 · Deduction; gross receipts tax; governmental gross receipts; sale of prosthetic devices.
- 7-9-73.1 · Deduction; gross receipts; governmental gross receipts; hospitals.
- 7-9-73.2 · Deduction; gross receipts tax and governmental gross receipts tax; prescription drugs; oxygen; cannabis.
- 7-9-73.3 · Deduction; gross receipts tax and governmental gross receipts tax; durable medical equipment; medical supplies.
- 7-9-73.4 · Deduction; gross receipts tax; environmental modifications for medicaid recipients.
- 7-9-74 · Repealed.