N.M. Admin. Code § 3.2.206.16

Current through Register Vol. 36, No. 1, January 14, 2025

Section 3.2.206.16 - LINEN SERVICE FOR RESTAURANTS

The receipts from charges to a restaurant for laundering tablecloths, napkins, uniforms, towels and similar items may not be deducted from gross receipts because these are not services performed for resale.

3/9/72, 11/20/72, 3/20/74, 7/26/76, 6/18/79, 4/7/82, 5/4/84, 4/2/86, 11/26/90, 11/15/96, 3.2.206.16 NMAC - Rn, 3 NMAC 2.48.16, 5/31/01