N.M. Stat. § 5-13-5
Exemptions.
The convention center fee shall not apply:
A. if a vendee:
(1)
has been a permanent resident of the lodging facility for a period of at
least fifteen consecutive days; or
(2)
enters into or has entered into a written agreement for a room at a lodging
facility for a period of at least fifteen consecutive days;
B. if the local governmental entity by ordinance exempts lodging facilities whose
maximum daily room charge is less than the amount stated in the ordinance;
C. to rooms at institutions of the federal government, the state or any political
subdivision thereof;
D. to rooms at religious, charitable, educational or philanthropic institutions or other
nonprofit organizations, including rooms at summer camps operated by such
institutions;
E. to clinics, hospitals or other medical facilities;
F. to privately owned and operated convalescent homes or homes for the aged,
infirm, indigent or chronically ill; or
G. if the vendor does not offer at least three rooms at its lodging facility. The
convention center fee shall be imposed on the lodging facilities of a vendor that owns
three or more lodging facilities within local governmental entities that have imposed a
convention center fee, regardless of the number of rooms available for occupancy.