STATE STATUTES & CODES

NEW MEXICO STATUTES AND CODES

Article 9 - Gross Receipts and Compensating Tax, 7-9-1 through 7-9-114.

• 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• Section 7-9-3.1 - Repealed.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 and construction materials.
• 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• Section 7-9-4.1, 7-9-4.2 - Repealed.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 compensating tax liabilities.
• 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• Section 7-9-12.1 - Repealed.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; services performed outside the state the product of which is initially used in New Mexico; exceptions.
• 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 - Exemption; gross receipts tax; certain nonprofit facilities.
• 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.
• 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 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 - Exemption; compensating tax; locomotive engine fuel.   (Contingent effective date. See note.)
• 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 7-9-42 - 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 - Suspension of the right to use a nontaxable transaction certificate.
• Section 7-9-45 - Deductions.
• Section 7-9-46 - Deduction; gross receipts tax; governmental gross receipts; sales 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 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 pr
• Section 7-9-54.3 - Deduction; gross receipts tax; wind and solar generation 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 - Deduction; gross receipts tax; sales through world wide web sites.
• 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.
• 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 - Deductions; 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.
• Section 7-9-62.1 - Deduction; gross receipts tax; aircraft services.
• 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; hospitals.
• Section 7-9-73.2 - Deduction; gross receipts tax and governmental gross receipts tax; prescription drugs; oxygen.
• 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 - Deduction; gross receipts tax; sales to qualified film production company.
• 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 enriched uranium 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 - Deduction; gross receipts; certain receipts for services provided by health care practitioner.
• 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 - Credit; gross receipts tax; governmental gross receipts tax; certain sales for resale.
• Section 7-9-96.1 - Credit; gross receipts tax; receipts of certain hospitals.
• Section 7-9-96.2 - Credit; gross receipts tax; unpaid charges for services provided in a hospital.
• 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 that is located in a
• 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 7-9-104 - Deduction; gross receipts; nonathletic special event at post-secondary educational institution.
• Section 7-9-105 - Credit for penalty pursuant to Section 7-1-71.2 NMSA 1978.
• Section 7-9-106 - Deduction; military construction services.
• 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 - Exemption; gross receipts tax; locomotive engine fuel.   (Contingent effective date. See note.)
• 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 - Deduction; gross receipts; special fuel, dyed diesel. (Repealed effective July 1, 2014.)
• Section 7-9-114 - Advanced energy deduction; gross receipts and compensating taxes.

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