US lawNew MexicoStatutesChapter 7Article 97-9-22.1N.M. Stat. § 7-9-22.1Exemption; gross receipts tax; boats.Last amended: 1987Year: 2026Length: 23 wordsOfficial source 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.PreviousN.M. Stat. § 7-9-22NextN.M. Stat. § 7-9-23