N.M. Admin. Code § 3.2.10.22
Current through Register Vol. 35, No. 21, November 5, 2024
29 U.S.C. 1707(c) bars imposition of any use or similar tax on the use by a Job Corps contractor of any property or service in connection with the operation of a Job Corps center, program or activity. Therefore, Job Corps contractors are exempt from the compensating tax with respect to property used in connection with operating a Job Corps center, program or activity.
N.M. Admin. Code § 3.2.10.22