N.M. Admin. Code § 3.2.204.18
Current through Register Vol. 36, No. 1, January 14, 2025
Persons who engage in the business of car washing, car waxing or car detailing are not thereby in the business of manufacturing. The deduction provided by Section 7-9-46 NMSA 1978 does not apply to receipts from car washing, car waxing or car detailing.
N.M. Admin. Code § 3.2.204.18