{"data":{"id":"us-nm/7-9-22.1","jurisdiction":"us-nm","citation":"7-9-22.1","heading":"Exemption; gross receipts tax; boats.","body":"Exempted from the gross receipts tax are the receipts from selling boats on which a tax is imposed by Section 66-12-6.1 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":"e36fa38033992c2627ff6b6b053b8e7df7b4a2bad937ba7f48e707af6b795f15","source_id":"us-nm","stale":false,"prev":"us-nm/7-9-22","next":"us-nm/7-9-23"},"notice":"GroundRules: Original legal text. Not legal advice."}