{"data":{"id":"us-nm/7-9-41.3","jurisdiction":"us-nm","citation":"7-9-41.3","heading":"Exemption; receipts from sales by disabled street vendors.","body":"A. Exempt from payment of the gross receipts tax are receipts from the sale of goods by a disabled street vendor.\nB. As used in this section:\n(1) \"disabled\" means to be blind or permanently disabled with medical improvement not expected pursuant to 42 USCA 421 for purposes of the federal Social Security Act or to have a permanent total disability pursuant to the Workers' Compensation Act [Chapter 52, Article 1 NMSA 1978]; and\n(2) \"street vendor\" means a person licensed by a local government to sell items of tangible personal property by newly setting up a sales site daily or selling the items from a moveable cart, tray, blanket or other device.","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":"1c12dfb3ba78f2e871c1c1e2f1cfa882ec74ed2ef48184561f3d1400f432b3b7","source_id":"us-nm","stale":false,"prev":"us-nm/7-9-41.2","next":"us-nm/7-9-41.4"},"notice":"GroundRules: Original legal text. Not legal advice."}