Part 10 - IMPOSITION AND RATE OF TAX - DENOMINATION AS "COMPENSATING TAX"

Section 3.2.10.1 - ISSUING AGENCY
Section 3.2.10.2 - SCOPE
Section 3.2.10.3 - STATUTORY AUTHORITY
Section 3.2.10.4 - DURATION
Section 3.2.10.5 - EFFECTIVE DATE
Section 3.2.10.6 - OBJECTIVE
Section 3.2.10.7 - DEFINITIONS
Section 3.2.10.8 - TANGIBLE PERSONAL PROPERTY ACQUIRED OUTSIDE NEW MEXICO FOR USE IN NEW MEXICO
Section 3.2.10.9 - PERSONAL RATHER THAN COMMERCIAL USE OF TANGIBLE PERSONAL PROPERTY OR SERVICES
Section 3.2.10.10 - RESERVED
Section 3.2.10.11 - TANGIBLE PERSONAL PROPERTY ON WHICH THE COMPENSATING TAX HAS BEEN PREVIOUSLY PAID
Section 3.2.10.12 - PROMOTIONAL GIFTS
Section 3.2.10.13 - CONSTRUCTION PROJECTS OCCUPIED OR LEASED PRIOR TO SALE
Section 3.2.10.14 - PROCESSING PIPE
Section 3.2.10.15 - MATERIALS USED ON NONTAXABLE PROJECTS
Section 3.2.10.16 - ORDINARY AND NECESSARY BUSINESS EXPENSE
Section 3.2.10.17 - SERVICES WHICH QUALIFY AS CAPITAL EXPENDITURES
Section 3.2.10.18 - COMPENSATING TAX ON DEALER USE OF PARTS
Section 3.2.10.19 - TANGIBLE PERSONAL PROPERTY FURNISHED TO DEALERS BY OUT-OF-STATE SERVICE CONTRACT ADMINISTRATORS
Section 3.2.10.20 - TELECOMMUNICATIONS SERVICE USED BY HOTELS AND MOTELS
Section 3.2.10.21 - FEDERAL PREEMPTION AND STATE EXEMPTION - CREDIT UNIONS
Section 3.2.10.22 - FEDERAL PREEMPTION - JOB CORPS CONTRACTORS
Section 3.2.10.23 - COMPENSATING TAX ON SERVICES PERFORMED OUTSIDE THE STATE
Section 3.2.10.24 - PURCHASER ENTITLED TO RELY ON SELLER'S STATEMENT AS TO WHETHER TAX WAS CHARGED