{"data":{"id":"us-nm/7-9-41.4","jurisdiction":"us-nm","citation":"7-9-41.4","heading":"Exemption; officiating at New Mexico activities association-sanctioned school events.","body":"Exempted from the gross receipts tax are the receipts from refereeing, umpiring, scoring or other officiating at school events sanctioned by the New Mexico activities association.","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":"f2186bcf9b751c1a49c5dc6f316fcc6b101075415352fa925f1717b17384e2f5","source_id":"us-nm","stale":false,"prev":"us-nm/7-9-41.3","next":"us-nm/7-9-41.5"},"notice":"GroundRules: Original legal text. Not legal advice."}