{"data":{"id":"us-nm/7-9-13","jurisdiction":"us-nm","citation":"7-9-13","heading":"Exemption; gross receipts tax; governmental agencies.","body":"A. Except as otherwise provided in this section, exempted from the gross receipts tax are receipts of:\n(1) the United States or any agency, department or instrumentality thereof;\n(2) the state of New Mexico or any political subdivision thereof;\n(3) any Indian nation, tribe or pueblo from activities or transactions occurring on its sovereign territory; or\n(4) any foreign nation or agency, instrumentality or political subdivision thereof, but only when required by a treaty in force to which the United States is a party.\nB. Receipts from the sale of gas or electricity by a utility owned or operated by a county, municipality or other political subdivision of a state are not exempted from the gross receipts tax.\nC. Receipts from the operation of a cable television system owned or operated by a municipality are not exempted from the gross receipts tax.","path":["Chapter 7 - Taxation","ARTICLE 9 Gross Receipts and Compensating Tax"],"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":"478dc7ff6e8c72cd85005d13c2e17d4a687b509458010613219d9907de2c1972","source_id":"us-nm","stale":false,"prev":"us-nm/7-9-12.1","next":"us-nm/7-9-13.1"},"notice":"GroundRules: Original legal text. Not legal advice."}