New Mexico · Statutes

Article 9

192 sections

1 group

Section 7-9-51.21 section

191 sections filed directly here

N.M. Stat. § 7-9-1Short title.
N.M. Stat. § 7-9-2Purpose.
N.M. Stat. § 7-9-3Definitions.
N.M. Stat. § 7-9-3.1Repealed.Repealed
N.M. Stat. § 7-9-3.2Additional definition.
N.M. Stat. § 7-9-3.3Definition; engaging in business.
N.M. Stat. § 7-9-3.4Definitions; construction, construction materials and
N.M. Stat. § 7-9-3.5Definition; gross receipts.
N.M. Stat. § 7-9-4Imposition and rate of tax; denomination as "gross receipts
N.M. Stat. § 7-9-4.1Repealed.Repealed
N.M. Stat. § 7-9-4.2Repealed.Repealed
N.M. Stat. § 7-9-4.3Imposition and rate of tax; denomination as "governmental
N.M. Stat. § 7-9-5Presumption of taxability.
N.M. Stat. § 7-9-6Separately stating the gross receipts tax.
N.M. Stat. § 7-9-7Imposition and rate of tax; denomination as "compensating
N.M. Stat. § 7-9-7.1Department barred from taking collection actions with
N.M. Stat. § 7-9-7.2Authority to establish standards for certified service
N.M. Stat. § 7-9-8Presumption of taxability and value.
N.M. Stat. § 7-9-9Liability of user for payment of compensating tax.
N.M. Stat. § 7-9-10Repealed.Repealed
N.M. Stat. § 7-9-11Date payment due.
N.M. Stat. § 7-9-12Exemptions.
N.M. Stat. § 7-9-12.1Repealed.Repealed
N.M. Stat. § 7-9-13Exemption; gross receipts tax; governmental agencies.
N.M. Stat. § 7-9-13.1Exemption; gross receipts tax; certain services.
N.M. Stat. § 7-9-13.2Exemption; governmental gross receipts tax; receipts
N.M. Stat. § 7-9-13.3Exemption; gross receipts tax and governmental gross
N.M. Stat. § 7-9-13.4Exemption; gross receipts tax; sale of textbooks from
N.M. Stat. § 7-9-13.5Exemption; gross receipts tax and governmental gross
N.M. Stat. § 7-9-14Exemption; compensating tax; governmental agencies;
N.M. Stat. § 7-9-15Exemption; compensating tax; certain organizations.
N.M. Stat. § 7-9-16Repealed.Repealed
N.M. Stat. § 7-9-17Exemption; gross receipts tax; wages.
N.M. Stat. § 7-9-18Exemption; gross receipts tax and governmental gross
N.M. Stat. § 7-9-18.1Exemption; gross receipts tax; supplemental nutrition
N.M. Stat. § 7-9-19Exemption; gross receipts tax; livestock feeding.
N.M. Stat. § 7-9-20Exemption; gross receipts tax; certain receipts of
N.M. Stat. § 7-9-21Repealed.Repealed
N.M. Stat. § 7-9-22Exemption; gross receipts tax; vehicles.
N.M. Stat. § 7-9-22.1Exemption; gross receipts tax; boats.
N.M. Stat. § 7-9-23Exemption; compensating tax; vehicles.
N.M. Stat. § 7-9-23.1Exemption; compensating tax; boats.
N.M. Stat. § 7-9-24Exemption; gross receipts tax; insurance companies.
N.M. Stat. § 7-9-25Exemption; gross receipts tax; dividends and interest.
N.M. Stat. § 7-9-26Exemption; gross receipts and compensating tax; fuel.
N.M. Stat. § 7-9-26.1Exemption; gross receipts tax and compensating tax; fuel
N.M. Stat. § 7-9-27Exemption; compensating tax; personal effects.
N.M. Stat. § 7-9-28Exemption; gross receipts tax; occasional sale of property
N.M. Stat. § 7-9-29Exemption; gross receipts tax; certain organizations;
N.M. Stat. § 7-9-30Exemption; compensating tax; railroad equipment, aircraft
N.M. Stat. § 7-9-31Exemption; gross receipts and compensating tax; resale
N.M. Stat. § 7-9-32Exemption; gross receipts tax; oil and gas or mineral
N.M. Stat. § 7-9-33Exemption; gross receipts tax; products subject to Oil and
N.M. Stat. § 7-9-34Exemption; gross receipts tax; refiners and persons subject
N.M. Stat. § 7-9-35Exemption; gross receipts tax; natural resources subject to
N.M. Stat. § 7-9-36Exemption; gross receipts tax; oil and gas consumed in the
N.M. Stat. § 7-9-37Exemption; compensating tax; use of oil and gas in the
N.M. Stat. § 7-9-38Exemption; compensating tax; use of electricity in the
N.M. Stat. § 7-9-38.1Exemption; gross receipts tax; interstate
N.M. Stat. § 7-9-38.2Exemption; gross receipts tax; sale of certain
N.M. Stat. § 7-9-39Exemption; gross receipts tax; fees from social
N.M. Stat. § 7-9-40Exemption; gross receipts tax; purses and jockey
N.M. Stat. § 7-9-41Exemption; gross receipts tax; religious activities.
N.M. Stat. § 7-9-41.1Exemption; gross receipts tax and governmental gross
N.M. Stat. § 7-9-41.2Deleted.
N.M. Stat. § 7-9-41.3Exemption; receipts from sales by disabled street
N.M. Stat. § 7-9-41.4Exemption; officiating at New Mexico activities
N.M. Stat. § 7-9-41.5Exemption; nonprofit hospitals from local option gross
N.M. Stat. § 7-9-41.6Exemption; gross receipts; certain health care providers
N.M. Stat. § 7-9-42Repealed.Repealed
N.M. Stat. § 7-9-43Nontaxable transaction certificates and other evidence
N.M. Stat. § 7-9-43.1Nontaxable transaction certificates not required by liquor
N.M. Stat. § 7-9-44Repealed.Repealed
N.M. Stat. § 7-9-45Deductions.
N.M. Stat. § 7-9-46Deduction; gross receipts; governmental gross receipts;
N.M. Stat. § 7-9-46.1Deduction; gross receipts; governmental gross receipts;
N.M. Stat. § 7-9-47Deduction; gross receipts tax; governmental gross receipts
N.M. Stat. § 7-9-48Deduction; gross receipts tax; governmental gross receipts;
N.M. Stat. § 7-9-49Deduction; gross receipts tax; sale of tangible personal
N.M. Stat. § 7-9-50Deduction; gross receipts tax; lease for subsequent lease.
N.M. Stat. § 7-9-51Deduction; gross receipts tax; sale of construction material
N.M. Stat. § 7-9-51.1Repealed.Repealed
N.M. Stat. § 7-9-52Deduction; gross receipts tax; sale of construction services
N.M. Stat. § 7-9-52.1Deduction; gross receipts tax; lease of construction
N.M. Stat. § 7-9-53Deduction; gross receipts tax; sale or lease of real property
N.M. Stat. § 7-9-54Deduction; gross receipts tax; governmental gross receipts
N.M. Stat. § 7-9-54.1Deduction; gross receipts from sale of aerospace services
N.M. Stat. § 7-9-54.2Gross receipts; deduction; spaceport operation; space
N.M. Stat. § 7-9-54.3Deduction; gross receipts tax; wind and solar generation
N.M. Stat. § 7-9-54.4Deduction; compensating tax; space-related test articles.
N.M. Stat. § 7-9-54.5Deduction; compensating tax; test articles.
N.M. Stat. § 7-9-55Deduction; gross receipts tax; governmental gross receipts
N.M. Stat. § 7-9-56Deduction; gross receipts tax; intrastate transportation and
N.M. Stat. § 7-9-56.1Deduction; gross receipts tax; internet services.
N.M. Stat. § 7-9-56.2Deduction; gross receipts tax; hosting world wide web
N.M. Stat. § 7-9-56.3Deduction; gross receipts; trade-support company in a
N.M. Stat. § 7-9-57Deduction; gross receipts tax; sale of certain services to an
N.M. Stat. § 7-9-57.1Repealed.Repealed
N.M. Stat. § 7-9-57.2Deduction; gross receipts tax; sale of software
N.M. Stat. § 7-9-58Deduction; gross receipts tax; feed; fertilizers.