{"data":{"id":"us-nm/3-38-16","jurisdiction":"us-nm","citation":"3-38-16","heading":"Exemptions.","body":"The occupancy tax shall not apply:\nA. if a vendee:\n(1) has been a permanent resident of the taxable premises for a period of at least thirty consecutive days, unless those premises are temporary lodging; or\n(2) enters into or has entered into a written agreement for lodgings at the taxable premises for a period of at least thirty consecutive days, unless those premises are temporary lodging;\nB. if the rent paid by a vendee is less than two dollars ($2.00) a day;\nC. to lodging accommodations at institutions of the federal government, the state or any political subdivision thereof;\nD. to lodging accommodations at religious, charitable, educational or philanthropic institutions, including accommodations at summer camps operated by such institutions;\nE. to clinics, hospitals or other medical facilities; or\nF. to privately owned and operated convalescent homes or homes for the aged, infirm, indigent or chronically ill.","path":["Chapter 3 - Municipalities","ARTICLE 38 Licenses and Taxes"],"source_url":"https://nmonesource.com/nmos/nmsa-unanno/en/item/18504/index.do","current_through":"2026-07-01","vintage":"","retrieved_at":"2026-09-03T15:02:19Z","sha256":"dfe7ac3c91ac570731ac9e13262de67173ac354072036fbf281963c9117ea4ff","source_id":"us-nm","stale":false,"prev":"us-nm/3-38-15","next":"us-nm/3-38-17"},"notice":"GroundRules: Original legal text. Not legal advice."}