N.M. Admin. Code § 3.2.127.11
Current through Register Vol. 35, No. 21, November 5, 2024
Receipts from rental of rooms in a rooming house, even though denominated as "dues and registration fees" by nonprofit, social, fraternal, political, trade, business, labor or professional organizations are subject to the gross receipts tax. Such receipts, no matter how denominated, are not dues and registration fees as used in Section 7-9-39 NMSA 1978.
N.M. Admin. Code § 3.2.127.11