Part 242 - DEDUCTION - GROSS RECEIPTS TAX - RECEIPTS OF RETAILERS FROM SALES OF CERTAIN TANGIBLE PERSONAL PROPERTY

Section 3.2.242.1 - ISSUING AGENCY
Section 3.2.242.2 - SCOPE
Section 3.2.242.3 - STATUTORY AUTHORITY
Section 3.2.242.4 - DURATION
Section 3.2.242.5 - EFFECTIVE DATE
Section 3.2.242.6 - OBJECTIVE
Section 3.2.242.7 - DEFINITIONS
Section 3.2.242.8 - ITEMS NORMALLY SOLD AS A UNIT
Section 3.2.242.9 - PURCHASES USING A RAIN CHECK
Section 3.2.242.10 - LAYAWAY SALES
Section 3.2.242.11 - EXCHANGES AND REFUNDS
Section 3.2.242.12 - INTERNET, MAIL ORDER AND TELEPHONE SALES
Section 3.2.242.13 - DOCUMENTING DEDUCTIBLE SALES
Section 3.2.242.14 - ITEMS THAT DO NOT QUALIFY FOR THE DEDUCTION UNDER Section 7-9-95 NMSA
Section 3.2.242.15 - RECEIPTS THAT ARE NOT DEDUCTIBLE
Section 3.2.242.16 - ITEMS CONSIDERED TO BE COMPUTERS FOR PURPOSES OF THE DEDUCTION UNDER SECTION 7-9-95 NMSA 1978