{"data":{"id":"us-nm/7-9-13.4","jurisdiction":"us-nm","citation":"7-9-13.4","heading":"Exemption; gross receipts tax; sale of textbooks from certain bookstores to enrolled students.","body":"Exempted from the gross receipts tax are the receipts from the sale of textbooks and other materials that are required for courses at a public post-secondary educational institution if the sale is by a bookstore located on the campus of the institution and operated pursuant to a contractual agreement with that institution and the sale is to a student enrolled at the institution who displays a valid student identification card.","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":"62df96cd63c3620486063c62eea22b40e1272d50524e1747d484b495fb70b4c1","source_id":"us-nm","stale":false,"prev":"us-nm/7-9-13.3","next":"us-nm/7-9-13.5"},"notice":"GroundRules: Original legal text. Not legal advice."}