N.M. Admin. Code § 3.2.212.19

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

Section 3.2.212.19 - PROOF OF PAYMENT

A. A seller must be able to prove that payment for the tangible personal property sold was made from the United States, or any agency or instrumentality thereof, or from the state of New Mexico, or any political subdivision thereof, or from the governing body of any Indian nation, tribe or pueblo or the deduction will not be allowed.

B. Proof of payment acceptable to the secretary consists of either a Type 9 nontaxable transaction certificate or other documentation demonstrating payment by a governmental entity. Such other documentation includes:

(1) for sales to any governmental entity (including federal agencies), documents related to the transaction showing the governmental entity's name, such as purchase orders, copies of warrants issued in payment and contracts covering the items purchased;

(2) for sales to federal agencies only, the federal contract number; and

(3) other documents determined by the secretary to constitute proof of payment.

N.M. Admin. Code § 3.2.212.19

3/16/79, 6/18/79, 4/7/82, 5/4/84, 4/2/86, 11/26/90, 11/15/96; 3.2.212.19 NMAC - Rn, 3 NMAC 2.54.19, 5/31/01