GroundRules
Browse New Mexico
Read the original sections, or search by topic.
- 7-9-75 · Deduction; gross receipts tax; sale of certain services performed directly on product manufactured.
- 7-9-76 · Deduction; gross receipts tax; travel agents' commissions paid by certain entities.
- 7-9-76.1 · Deduction; gross receipts tax; certain manufactured homes.
- 7-9-76.2 · Deduction; gross receipts tax; films and tapes.
- 7-9-77 · Deductions; compensating tax.
- 7-9-77.1 · Deduction; gross receipts tax; certain medical and health care services.
- 7-9-77.2 · Deductions; gross receipts; child care assistance through a licensed child care assistance program; pre-kindergarten services by for-profit pre-kindergarten providers.
- 7-9-78 · Deductions; compensating tax; use of tangible personal property for leasing.
- 7-9-78.1 · Deduction; compensating tax; uranium enrichment plant equipment.
- 7-9-79 · Credit; compensating tax.
- 7-9-79.1 · Credit; gross receipts tax; services.
- 7-9-79.2 · Repealed.
- 7-9-80 · Repealed.
- 7-9-80.1 · Repealed.
- 7-9-81 · Repealed.
- 7-9-82 · Repealed.
- 7-9-83 · Deduction; gross receipts tax; jet fuel.
- 7-9-84 · Deduction; compensating tax; jet fuel.
- 7-9-85 · Deduction; gross receipts tax; certain organization fundraisers.
- 7-9-86 · Repealed.
- 7-9-87 · Deduction; gross receipts tax; lottery retailer receipts.
- 7-9-88 · Repealed.
- 7-9-88.1 · Credit; gross receipts tax; tax paid to certain tribes.
- 7-9-88.2 · Credit; gross receipts tax; tax paid to Navajo Nation on receipts from selling coal.
- 7-9-89 · Deduction; [gross receipts tax;] sales to certain accredited diplomats and missions.
- 7-9-90 · Deductions; gross receipts tax; sales of uranium hexafluoride and enrichment of uranium.
- 7-9-91 · Deduction; compensating tax; contributions of inventory to certain organizations and governmental agencies.
- 7-9-92 · Deduction; gross receipts; sale of food at retail food store.
- 7-9-93 · Deduction; gross receipts; certain receipts for services provided by health care practitioner or association of health care practitioners.
- 7-9-94 · Deduction; gross receipts; military transformational acquisition programs.
- 7-9-95 · Deduction; gross receipts tax; sales of certain tangible personal property; limited period.
- 7-9-96 · Repealed.
- 7-9-96.1 · Repealed.
- 7-9-96.2 · Credit; gross receipts tax; unpaid charges for services provided in a hospital.
- 7-9-96.3 · Technology readiness gross receipts tax credit.
- 7-9-97 · Deduction; gross receipts tax; receipts from certain purchases by or on behalf of the state.
- 7-9-98 · Deduction; compensating tax; biomass-related equipment; biomass materials.
- 7-9-99 · Deduction; gross receipts tax; sale of engineering, architectural and new facility construction services used in construction of certain public health care facilities.
- 7-9-100 · Deduction; gross receipts tax; sale of construction equipment and construction materials used in new facility construction of a sole community provider hospital [qualifying hospital] that is located in a federally designated health professional shortage area.
- 7-9-101 · Deduction; gross receipts; equipment for certain electric transmission or storage facilities.
- 7-9-102 · Deduction; compensating tax; equipment for certain electric transmission or storage facilities.
- 7-9-103 · Deduction; gross receipts; services provided for certain electric transmission and storage facilities.
- 7-9-103.1 · Deduction; gross receipts tax; converting electricity.
- 7-9-103.2 · Deduction; gross receipts; electricity exchange.
- 7-9-104 · Deduction; gross receipts; nonathletic special event at post-secondary educational institution.
- 7-9-105 · Repealed.
- 7-9-106 · Repealed.
- 7-9-107 · Deduction; gross receipts tax; production or staging of professional contests.
- 7-9-108 · Deduction; gross receipts; receipts from performing management or investment advisory services for mutual funds, hedge funds or real estate investment trusts.
- 7-9-109 · Deduction; gross receipts tax; veterinary medical services, medicine or medical supplies used in medical treatment of cattle.
- 7-9-110 · Deleted.
- 7-9-110.1 · Deduction; gross receipts tax; locomotive engine fuel.
- 7-9-110.2 · Deduction; compensating tax; locomotive engine fuel.
- 7-9-110.3 · Purpose and requirements of locomotive fuel deduction.
- 7-9-111 · Deduction; gross receipts; hearing aids and vision aids and related services.
- 7-9-112 · Deduction; gross receipts; solar energy systems.
- 7-9-112.1 · Deductions; gross receipts tax; compensating tax; geothermal electricity generation-related sales and use.
- 7-9-113 · Repealed.
- 7-9-114 · Repealed.
- 7-9-115 · Deduction; gross receipts tax; goods and services for the department of defense related to directed energy and satellites.
- 7-9-116 · Deduction; gross receipts tax; retail sales by certain businesses.
- 7-9-117 · Deduction; gross receipts; governmental gross receipts; marketplace seller.
- 7-9-118 · Repealed.
- 7-9-119 · Deduction; sales made by dispenser's license holder.
- 7-9-120 · Deduction; gross receipts and governmental gross receipts; feminine hygiene products.
- 7-9-121 · Credit; gross receipts tax; legal services for wildfire compensation recovery.
- 7-9A-1 · Short title.
- 7-9A-2 · Purpose of act.
- 7-9A-2.1 · Repealed.
- 7-9A-3 · Definitions.
- 7-9A-4 · Administration of the act.
- 7-9A-5 · Investment credit; amount; claimant.
- 7-9A-6 · Qualified equipment.
- 7-9A-7 · Value of qualified equipment.
- 7-9A-7.1 · Employment requirements.
- 7-9A-8 · Claiming the credit for certain taxes.
- 7-9A-9 · Credit claim forms.
- 7-9A-10 · Repealed.
- 7-9A-11 · Transition provisions.
- 7-9B-1 · Repealed.
- 7-9B-2 · Repealed.
- 7-9B-3 · Repealed.
- 7-9B-4 · Repealed.
- 7-9B-5 · Repealed.
- 7-9B-6 · Repealed.
- 7-9B-7 · Repealed.
- 7-9C-1 · Short title.
- 7-9C-2 · Definitions.
- 7-9C-3 · Imposition and rate of tax; denomination as interstate telecommunications gross receipts tax.
- 7-9C-4 · Presumption of taxability.
- 7-9C-5 · Date payment due.
- 7-9C-6 · Deduction; certain telephone services.
- 7-9C-7 · Deduction; sale of a service for resale.
- 7-9C-8 · Deductions; telecommunications providers.
- 7-9C-9 · Deduction; bad debts.
- 7-9C-10 · Credit; services performed outside the state.
- 7-9C-11 · Administration.
- 7-9D-1 · Repealed.
- 7-9D-2 · Repealed.
- 7-9D-3 · Repealed.