N.M. Admin. Code § 3.2.106.14

Current through Register Vol. 35, No. 24, December 23, 2024

Section 3.2.106.14 - SALE OF WORMS FOR AERATION

The receipts of a person engaged in the business of raising worms for sale to farmers and gardeners for aeration purposes are subject to the gross receipts tax.

6/18/79, 4/7/82, 5/4/84, 4/2/86, 11/26/90, 11/15/96; 3.2.106.14 NMAC - Rn, 3 NMAC 2.18.1.14, 5/15/01