N.M. Stat. § 7-9-22.1
§ 7-9-22.1. Exemption; gross receipts tax; boats
Year: 2026Length: 24 words
Exempted from the gross receipts tax are the receipts from selling boats on which a tax is imposed by Section 66-12-6.1 NMSA 1978 .
N.M. Stat. § 7-9-22.1