Section 8. Blind Operators Of Vending Stands

A. Except as provided in Subsection B of this section, receipts of blind operators of vending stands established in business pursuant to the Vending Stands for Blind in Federal Buildings Act, 20 U.S.C. Sections 107- 107(f), or Sections 22-14-24 to 22-14-29 NMSA 1978 are subject to the gross receipts tax. Such operators are not employees within the indicia outlined in 3.2.105.7 NMAC. B. The receipts of a blind “disabled street vendor” are exempt under Section 7-9-41.3 NMSA 1978.