{"data":{"id":"us-nm/7-9-41.1","jurisdiction":"us-nm","citation":"7-9-41.1","heading":"Exemption; gross receipts tax and governmental gross receipts tax; athletic facility surcharge.","body":"Exempted from the gross receipts tax and from the governmental gross receipts tax are the receipts of a university from an athletic facility surcharge imposed pursuant to the University Athletic Facility Funding Act [21-30-1 to 21-30-10 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":"87193942daaa8adbe145bf2e7efbdf190ba7527dfddf239fa74d1fd1c8b9498a","source_id":"us-nm","stale":false,"prev":"us-nm/7-9-41","next":"us-nm/7-9-41.2"},"notice":"GroundRules: Original legal text. Not legal advice."}