Section 11. Rental Of Rooms In A Rooming House

Receipts from rental of rooms in a rooming house, even though denominated as “dues and registration fees” by nonprofit, social, fraternal, political, trade, business, labor or professional organizations are subject to the gross receipts tax. Such receipts, no matter how denominated, are not dues and registration fees as used in Section 7-9-39 NMSA 1978. [6/18/79, 4/7/82, 5/4/84, 4/2/86, 11/26/90, 11/15/96; 3.2.127.11 NMAC - Rn, 3 NMAC 2.39.11 & A, 5/15/01] 3.2.127.12 CIVIC ORGANIZATIONS ARE “SOCIAL” ORGANIZATIONS: Civic leagues, civic organizations and social welfare organizations that have been determined by the commissioner of internal revenue to be organizations described by Section 501(c)(4) of the Internal Revenue Code are “social” organizations for the purposes of Section 7-9-39 NMSA 1978.