{"data":{"id":"us-nm/7-9-22","jurisdiction":"us-nm","citation":"7-9-22","heading":"Exemption; gross receipts tax; vehicles.","body":"Exempted from the gross receipts tax are the receipts from selling vehicles on which a tax is imposed by the Motor Vehicle Excise Tax Act [Chapter 7, Article 14 NMSA 1978], vehicles subject to registration under Section 66-3-16 NMSA 1978 and vehicles exempt from the motor vehicle excise tax pursuant to Subsection F of Section 7-14-6 NMSA 1978.","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":"236dd833d6c1eae58b0de0f6ace51fd9254fd13c81e011fcaceb50c071f24fdd","source_id":"us-nm","stale":false,"prev":"us-nm/7-9-21","next":"us-nm/7-9-22.1"},"notice":"GroundRules: Original legal text. Not legal advice."}