{"data":{"id":"us-nm/7-9-28","jurisdiction":"us-nm","citation":"7-9-28","heading":"Exemption; gross receipts tax; occasional sale of property or services.","body":"Exempted from the gross receipts tax are the receipts from the isolated or occasional sale of or leasing of property or a service by a person who is neither regularly engaged nor holding himself out as engaged in the business of selling or leasing the same or similar property or service.","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":"1fcd5f47046d865cc9310453592f80139b64f067b45397c086e6774807ece132","source_id":"us-nm","stale":false,"prev":"us-nm/7-9-27","next":"us-nm/7-9-29"},"notice":"GroundRules: Original legal text. Not legal advice."}