N.M. Admin. Code § 3.2.210.10
Current through Register Vol. 35, No. 23, December 10, 2024
Receipts from hauling materials, prefabricated buildings and supplies to and from a building site on or after January 1, 2013, for a person engaged in the construction business are construction-related services and are deductible from the hauler's gross receipts pursuant to Section 7-9-52 NMSA 1978 if all requirements of Section 7-9-52 NMSA 1978 are met.
N.M. Admin. Code § 3.2.210.10