Article 9 - GROSS RECEIPTS AND COMPENSATING TAX
- Section 7-9-NEW - [Newly enacted section not yet numbered] [Effective 7/1/2024] Deduction-gross receipts tax-environmental modifications for medicaid recipients
- Section 7-9-NEW - [Newly enacted section not yet numbered] [Effective 7/1/2024] Deductions-gross receipts-child care assistance through a licensed child care assistance program-pre-kindergarten services by for-profit pre-kindergarten providers
- Section 7-9-NEW - [Newly enacted section not yet numbered] [Effective 7/1/2024] Credit-gross receipts tax-legal services for wildfire compensation recovery
- Section 7-9-NEW - [Newly enacted section not yet numbered] [Effective 7/1/2024] Credit-gross receipts tax-sale of dyed special fuel used for agricultural purposes
- Section 7-9-NEW - [Newly enacted section not yet numbered] [Effective 1/1/2025] Deductions-gross receipts tax-compensating tax-geothermal electricity generation-related sales and use
- Section 7-9-1 - Short title
- Section 7-9-2 - Purpose
- Section 7-9-3 - Definitions
- Section 7-9-3.1 - [Repealed]
- Section 7-9-3.2 - Additional definition
- Section 7-9-3.3 - Definition; engaging in business
- Section 7-9-3.4 - Definitions; construction, construction materials and construction-related services
- Section 7-9-3.5 - Definition; gross receipts
- Section 7-9-4 - Imposition and rate of tax; denomination as "gross receipts tax"
- Section 7-9-4.1,7-9-4.2 - Repealed
- Section 7-9-4.3 - Imposition and rate of tax; denomination as "governmental gross receipts tax"
- Section 7-9-5 - Presumption of taxability
- Section 7-9-6 - Separately stating the gross receipts tax
- Section 7-9-7 - Imposition and rate of tax; denomination as "compensating tax"
- Section 7-9-7.1 - Department barred from taking collection actions with respect to certain tax liabilities
- Section 7-9-7.2 - Authority to establish standards for certified service providers
- Section 7-9-8 - Presumption of taxability and value
- Section 7-9-9 - Liability of user for payment of compensating tax
- Section 7-9-10 - Agents for collection of compensating tax; duties
- Section 7-9-11 - Date payment due
- Section 7-9-12 - Exemptions
- Section 7-9-12.1 - [Repealed]
- Section 7-9-13 - Exemption; gross receipts tax; governmental agencies
- Section 7-9-13.1 - Exemption; gross receipts tax; certain services
- Section 7-9-13.2 - Exemption; governmental gross receipts tax; receipts subject to certain other taxes
- Section 7-9-13.3 - Exemption; gross receipts tax and governmental gross receipts tax; stadium surcharge
- Section 7-9-13.4 - Exemption; gross receipts tax; sale of textbooks from certain bookstores to enrolled students
- Section 7-9-13.5 - Exemption; gross receipts tax and governmental gross receipts tax; event center surcharge
- Section 7-9-14 - Exemption; compensating tax; governmental agencies; Indians
- Section 7-9-15 - Exemption; compensating tax; certain organizations
- Section 7-9-16 - [Repealed]
- Section 7-9-17 - Exemption; gross receipts tax; wages
- Section 7-9-18 - Exemption; gross receipts tax and governmental gross receipts tax; agricultural products
- Section 7-9-18.1 - Exemption; gross receipts tax; food stamps
- Section 7-9-19 - Exemption; gross receipts tax; livestock feeding
- Section 7-9-20 - Exemption; gross receipts tax; certain receipts of homeowners associations
- Section 7-9-21 - [Repealed]
- Section 7-9-22 - Exemption; gross receipts tax; vehicles
- Section 7-9-22.1 - Exemption; gross receipts tax; boats
- Section 7-9-23 - Exemption; compensating tax; vehicles
- Section 7-9-23.1 - Exemption; compensating tax; boats
- Section 7-9-24 - Exemption; gross receipts tax; insurance companies
- Section 7-9-25 - Exemption; gross receipts tax; dividends and interest
- Section 7-9-26 - Exemption; gross receipts and compensating tax; fuel
- Section 7-9-26.1 - Exemption; gross receipts tax and compensating tax; fuel for space vehicles
- Section 7-9-27 - Exemption; compensating tax; personal effects
- Section 7-9-28 - Exemption; gross receipts tax; occasional sale of property or services
- Section 7-9-29 - Exemption; gross receipts tax; certain organizations; exceptions
- Section 7-9-30 - Exemption; compensating tax; railroad equipment, aircraft and space vehicles
- Section 7-9-31 - Exemption; gross receipts and compensating tax; resale activities of an armed forces instrumentality
- Section 7-9-32 - Exemption; gross receipts tax; oil and gas or mineral interests
- Section 7-9-33 - Exemption; gross receipts tax; products subject to Oil and Gas Emergency School Tax Act
- Section 7-9-34 - Exemption; gross receipts tax; refiners and persons subject to Natural Gas Processors Tax Act
- Section 7-9-35 - Exemption; gross receipts tax; natural resources subject to Resources Excise Tax Act
- Section 7-9-36 - Exemption; gross receipts tax; oil and gas consumed in the pipeline transportation of oil and gas products
- Section 7-9-37 - Exemption; compensating tax; use of oil and gas in the pipeline transportation of oil and gas products
- Section 7-9-38 - Exemption; compensating tax; use of electricity in the production, conversion and transmission of electricity
- Section 7-9-38.1 - Exemption; gross receipts tax; interstate telecommunications services
- Section 7-9-38.2 - Exemption; gross receipts tax; sale of certain telecommunications services
- Section 7-9-39 - Exemption; gross receipts tax; fees from social organizations
- Section 7-9-40 - Exemption; gross receipts tax; purses and jockey remuneration at New Mexico racetracks; receipts from gross amounts wagered
- Section 7-9-41 - Exemption; gross receipts tax; religious activities
- Section 7-9-41.1 - Exemption; gross receipts tax and governmental gross receipts tax; athletic facility surcharge
- Section 7-9-41.2 - Deleted
- Section 7-9-41.3 - Exemption; receipts from sales by disabled street vendors
- Section 7-9-41.4 - Exemption; officiating at New Mexico activities association-sanctioned school events
- Section 7-9-41.5 - Exemption; nonprofit hospitals from local option gross receipts taxes
- Section 7-9-41.6 - Exemption; gross receipts; certain health care providers from certain federal payments
- Section 7-9-42 - [Repealed]
- Section 7-9-43 - Nontaxable transaction certificates and other evidence required to entitle persons to deductions
- Section 7-9-43.1 - Nontaxable transaction certificates not required by liquor wholesalers
- Section 7-9-44 - [Repealed]
- Section 7-9-45 - Deductions
- Section 7-9-46 - Deduction; gross receipts; governmental gross receipts; sales to manufacturers and manufacturing service providers
- Section 7-9-46.1 - Deduction; gross receipts; governmental gross receipts; sales of services to manufacturers
- Section 7-9-47 - Deduction; gross receipts tax; governmental gross receipts tax; sale of tangible personal property or licenses for resale
- Section 7-9-48 - Deduction; gross receipts tax; governmental gross receipts; sale of a service for resale
- Section 7-9-49 - Deduction; gross receipts tax; sale of tangible personal property and licenses for leasing
- Section 7-9-50 - Deduction; gross receipts tax; lease for subsequent lease
- Section 7-9-51 - Deduction; gross receipts tax; sale of construction material to persons engaged in the construction business
- Section 7-9-51.1 - [Repealed]
- Section 7-9-52 - Deduction; gross receipts tax; sale of construction services and construction-related services to persons engaged in the construction business
- Section 7-9-52.1 - Deduction; gross receipts tax; lease of construction equipment to persons engaged in the construction business
- Section 7-9-53 - Deduction; gross receipts tax; sale or lease of real property and lease of manufactured homes
- Section 7-9-54 - Deduction; gross receipts tax; governmental gross receipts tax; sales to governmental agencies
- Section 7-9-54.1 - Deduction; gross receipts from sale of aerospace services to certain organizations
- Section 7-9-54.2 - Gross receipts; deduction; spaceport operation; space operations; launching, operating and recovering space vehicles or payloads; payload services; operationally responsive space program services
- Section 7-9-54.3 - [Effective Until 7/1/2024] Deduction; gross receipts tax; wind and solar generation equipment; sales to governments
- Section 7-9-54.3 - [Effective 7/1/2024] Deduction-gross receipts tax-wind and solar generation equipment-energy storage equipment-sales to governments
- Section 7-9-54.4 - Deduction; compensating tax; space-related test articles
- Section 7-9-54.5 - Deduction; compensating tax; test articles
- Section 7-9-55 - Deduction; gross receipts tax; governmental gross receipts tax; transaction in interstate commerce
- Section 7-9-56 - Deduction; gross receipts tax; intrastate transportation and services in interstate commerce
- Section 7-9-56.1 - Deduction; gross receipts tax; internet services
- Section 7-9-56.2 - Deduction; gross receipts tax; hosting world wide web sites
- Section 7-9-56.3 - Deduction; gross receipts; trade-support company in a border zone
- Section 7-9-57 - Deduction; gross receipts tax; sale of certain services to an out-of-state buyer
- Section 7-9-57.1 - [Repealed]
- Section 7-9-57.2 - Deduction; gross receipts tax; sale of software development services
- Section 7-9-58 - Deduction; gross receipts tax; feed; fertilizers
- Section 7-9-59 - Deduction; gross receipts tax; warehousing, threshing, harvesting, growing, cultivating and processing agricultural products; testing or transporting milk
- Section 7-9-60 - Deduction; gross receipts tax; governmental gross receipts tax; sales to certain organizations
- Section 7-9-61 - [Repealed]
- Section 7-9-61.1 - Deduction; gross receipts tax; certain receipts
- Section 7-9-61.2 - Deduction; receipts from sales to state-chartered credit unions
- Section 7-9-62 - Deduction; gross receipts tax; agricultural implements; aircraft manufacturers; vehicles that are not required to be registered; aircraft parts and maintenance services; reporting requirements
- Section 7-9-62.1 - Deduction; gross receipts tax; aircraft sales and services; reporting requirements
- Section 7-9-63 - Deduction; gross receipts tax; publication sales
- Section 7-9-64 - Deduction; gross receipts tax; newspaper sales
- Section 7-9-65 - Deduction; gross receipts tax; chemicals and reagents
- Section 7-9-66 - Deduction; gross receipts tax; commissions
- Section 7-9-66.1 - Deduction; gross receipts tax; certain real estate transactions
- Section 7-9-67 - Deduction; gross receipts tax; governmental gross receipts tax; refunds; uncollectible debts
- Section 7-9-68 - Deduction; gross receipts tax; warranty obligations
- Section 7-9-69 - Deduction; gross receipts tax; administrative and accounting services
- Section 7-9-70 - Deduction; gross receipts tax; rental or lease of vehicles used in interstate commerce
- Section 7-9-71 - Deduction; gross receipts tax; trade-in allowance
- Section 7-9-72 - [Repealed]
- Section 7-9-73 - Deduction; gross receipts tax; governmental gross receipts; sale of prosthetic devices
- Section 7-9-73.1 - Deduction; gross receipts; governmental gross receipts; hospitals
- Section 7-9-73.2 - Deduction; gross receipts tax and governmental gross receipts tax; prescription drugs; oxygen; cannabis
- Section 7-9-73.3 - Deduction; gross receipts tax and governmental gross receipts tax; durable medical equipment; medical supplies
- Section 7-9-74 - Deduction; gross receipts tax; sale of property used in the manufacture of jewelry
- Section 7-9-75 - Deduction; gross receipts tax; sale of certain services performed directly on product manufactured
- Section 7-9-76 - Deduction; gross receipts tax; travel agents' commissions paid by certain entities
- Section 7-9-76.1 - Deduction; gross receipts tax; certain manufactured homes
- Section 7-9-76.2 - Deduction; gross receipts tax; films and tapes
- Section 7-9-77 - Deductions; compensating tax
- Section 7-9-77.1 - Deduction; gross receipts tax; certain medical and health care services
- Section 7-9-78 - Deductions; compensating tax; use of tangible personal property for leasing
- Section 7-9-78.1 - Deduction; compensating tax; uranium enrichment plant equipment
- Section 7-9-79 - Credit; compensating tax
- Section 7-9-79.1 - Credit; gross receipts tax; services
- Section 7-9-79.2 - Gross receipts tax; compensating tax; biodiesel blending facility tax credit
- Section 7-9-80 to 7-9-81 - Repealed
- Section 7-9-82 - [Repealed]
- Section 7-9-83 - Deduction; gross receipts tax; jet fuel
- Section 7-9-84 - Deduction; compensating tax; jet fuel
- Section 7-9-85 - Deduction; gross receipts tax; certain organization fundraisers
- Section 7-9-86 - [Repealed]
- Section 7-9-87 - Deduction; gross receipts tax; lottery retailer receipts
- Section 7-9-88 - [Repealed]
- Section 7-9-88.1 - Credit; gross receipts tax; tax paid to certain tribes
- Section 7-9-88.2 - Credit; gross receipts tax; tax paid to Navajo Nation on receipts from selling coal
- Section 7-9-89 - Deduction; [gross receipts tax;] sales to certain accredited diplomats and missions
- Section 7-9-90 - Deductions; gross receipts tax; sales of uranium hexafluoride and enrichment of uranium
- Section 7-9-91 - Deduction; compensating tax; contributions of inventory to certain organizations and governmental agencies
- Section 7-9-92 - Deduction; gross receipts; sale of food at retail food store
- Section 7-9-93 - [Effective Until ninety days after adjournment] Deduction; gross receipts; certain receipts for services provided by health care practitioner or association of health care practitioners
- Section 7-9-93 - [Effective ninety days after adjournment] Deduction-gross receipts-certain receipts for services provided by health care practitioner or association of health care practitioners
- Section 7-9-94 - Deduction; gross receipts; military transformational acquisition programs
- Section 7-9-95 - Deduction; gross receipts tax; sales of certain tangible personal property; limited period
- Section 7-9-96 - [Repealed]
- Section 7-9-96.1 - [Repealed]
- Section 7-9-96.2 - Credit; gross receipts tax; unpaid charges for services provided in a hospital
- Section 7-9-96.3 - Technology readiness gross receipts tax credit
- Section 7-9-97 - Deduction; gross receipts tax; receipts from certain purchases by or on behalf of the state
- Section 7-9-98 - Deduction; compensating tax; biomass-related equipment; biomass materials
- Section 7-9-99 - Deduction; gross receipts tax; sale of engineering, architectural and new facility construction services used in construction of certain public health care facilities
- Section 7-9-100 - Deduction; gross receipts tax; sale of construction equipment and construction materials used in new facility construction of a sole community provider hospital [qualifying hospital] that is located in a federally designated health professional shortage area
- Section 7-9-101 - Deduction; gross receipts; equipment for certain electric transmission or storage facilities
- Section 7-9-102 - Deduction; compensating tax; equipment for certain electric transmission or storage facilities
- Section 7-9-103 - Deduction; gross receipts; services provided for certain electric transmission and storage facilities
- Section 7-9-103.1 - Deduction; gross receipts tax; converting electricity
- Section 7-9-103.2 - Deduction; gross receipts; electricity exchange
- Section 7-9-104 - Deduction; gross receipts; nonathletic special event at post-secondary educational institution
- Section 7-9-105 - [Repealed]
- Section 7-9-106 - [Repealed]
- Section 7-9-107 - Deduction; gross receipts tax; production or staging of professional contests
- Section 7-9-108 - Deduction; gross receipts; receipts from performing management or investment advisory services for mutual funds, hedge funds or real estate investment trusts
- Section 7-9-109 - Deduction; gross receipts tax; veterinary medical services, medicine or medical supplies used in medical treatment of cattle
- Section 7-9-110 - Deleted
- Section 7-9-110.1 - Deduction; gross receipts tax; locomotive engine fuel
- Section 7-9-110.2 - Deduction; compensating tax; locomotive engine fuel
- Section 7-9-110.3 - Purpose and requirements of locomotive fuel deduction
- Section 7-9-111 - Deduction; gross receipts; hearing aids and vision aids and related services
- Section 7-9-112 - Deduction; gross receipts; solar energy systems
- Section 7-9-113 - [Repealed]
- Section 7-9-114 - [Repealed]
- Section 7-9-115 - Deduction; gross receipts tax; goods and services for the department of defense related to directed energy and satellites
- Section 7-9-116 - Deduction; gross receipts tax; retail sales by certain businesses
- Section 7-9-117 - Deduction; gross receipts; governmental gross receipts; marketplace seller
- Section 7-9-118 - Deduction; gross receipts; food or beverage establishments
- Section 7-9-119 - Deduction; sales made by dispenser's license holder
- Section 7-9-120 - Deduction; gross receipts and governmental gross receipts; feminine hygiene products