Exempted from the local liquor excise tax is the purchase of alcoholic beverages by any instrumentality of the armed forces of the United States engaged in resale activities.
§ 7-24-12 NMSA 1978
Exemption
Known as the Local Liquor Excise Tax Act
The act spans §§ 7–7 (17 sections).
Laws 1989, ch. 326, § 5.
Official source: NMOneSource (New Mexico Compilation Commission). Reproduced from public-domain New Mexico statutes; confirm against the official source for the current text. Not legal advice.