N.M. Admin. Code § 3.2.212.12

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

Section 3.2.212.12 - LODGING

Receipts derived from the rental of lodging in hotels, motels, boarding houses, etc. to a governmental agency may not be deducted from gross receipts pursuant to Section 7-9-54 NMSA 1978 because the rental of such lodging is not the sale of tangible personal property.

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; 3.2.212.12 NMAC - Rn & A, 3 NMAC 2.54.12, 5/31/01