{"data":{"id":"us-nm/7-10-2","jurisdiction":"us-nm","citation":"7-10-2","heading":"Purpose of act.","body":"The purpose of the Gross Receipts Tax Registration Act is to ensure that all persons doing business with the state, whether leasing property employed in New Mexico, performing services in New Mexico or selling property in New Mexico, are registered with the department for payment of the gross receipts tax.","path":["Chapter 7 - Taxation","ARTICLE 10 Gross Receipts Tax Registration"],"source_url":"https://nmonesource.com/nmos/nmsa-unanno/en/item/18507/index.do","current_through":"2026-07-01","vintage":"","retrieved_at":"2026-09-03T15:02:19Z","sha256":"74ab28ad3aab1a0ea8c8dcadcaf4d100290b61e2cd52df3b48b0483873883ef8","source_id":"us-nm","stale":false,"prev":"us-nm/7-10-1","next":"us-nm/7-10-3"},"notice":"GroundRules: Original legal text. Not legal advice."}