N.M. Admin. Code § 3.2.212.15

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

Section 3.2.212.15 - SALE OF DENTURES TO INMATES OF PRISONS

A. The receipts of a dental laboratory from selling dentures to the New Mexico state penitentiary for use by inmates are receipts from selling tangible personal property to the state of New Mexico and may be deducted from gross receipts where:

(1) a dentist not associated with a dental laboratory examines an inmate, makes the necessary impressions of the mouth and teeth and prescribes the type of denture to be made by the dental laboratory; and

(2) the laboratory makes dentures and delivers them directly to the New Mexico state penitentiary; and

(3) the dental laboratory and the dentist send separate statements to and are paid separately by the New Mexico state penitentiary; and

(4) no contractual relationship exists between the dental laboratory and the dentist.

B. If each of these conditions is present, receipts of the dental laboratory from the sale of dentures to the New Mexico state penitentiary for use by inmates are receipts from selling tangible personal property to the state of New Mexico and may be deducted from gross receipts pursuant to Section 7-9-54 NMSA 1978.

N.M. Admin. Code § 3.2.212.15

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; 3.2.212.15 NMAC - Rn & A, 3 NMAC 2.54.15, 5/31/01