Article

Gross Receipts and Compensating Tax

§ 7-9-1 NMSA 1978— Short title
§ 7-9-2 NMSA 1978— Purpose
§ 7-9-3 NMSA 1978
§ 7-9-3.1 NMSA 1978— Repealed
§ 7-9-3.2 NMSA 1978— Additional definition
§ 7-9-3.3 NMSA 1978— Definition; engaging in business
§ 7-9-3.4 NMSA 1978— Definitions; construction, construction materials and construction-related services
§ 7-9-3.5 NMSA 1978— Definition; gross receipts
§ 7-9-4 NMSA 1978— Imposition and rate of tax; denomination as "gross receipts tax"
§ 7-9-4.1 NMSA 1978— Repealed
§ 7-9-4.2 NMSA 1978— Repealed
§ 7-9-4.3 NMSA 1978— Imposition and rate of tax; denomination as "governmental gross receipts tax"
§ 7-9-5 NMSA 1978— Presumption of taxability
§ 7-9-6 NMSA 1978— Separately stating the gross receipts tax
§ 7-9-7 NMSA 1978— Imposition and rate of tax; denomination as "compensating tax"
§ 7-9-7.1 NMSA 1978— Department barred from taking collection actions with respect to certain tax liabilities
§ 7-9-7.2 NMSA 1978— Authority to establish standards for certified service providers
§ 7-9-8 NMSA 1978— Presumption of taxability and value
§ 7-9-9 NMSA 1978— Liability of user for payment of compensating tax
§ 7-9-10 NMSA 1978— Repealed
§ 7-9-11 NMSA 1978— Date payment due
§ 7-9-12 NMSA 1978— Exemptions
§ 7-9-12.1 NMSA 1978— Repealed
§ 7-9-13 NMSA 1978— Exemption; gross receipts tax; governmental agencies
§ 7-9-13.1 NMSA 1978— Exemption; gross receipts tax; certain services
§ 7-9-13.2 NMSA 1978— Exemption; governmental gross receipts tax; receipts subject to certain other taxes
§ 7-9-13.3 NMSA 1978— Exemption; gross receipts tax and governmental gross receipts tax; stadium surcharge
§ 7-9-13.4 NMSA 1978— Exemption; gross receipts tax; sale of textbooks from certain bookstores to enrolled students
§ 7-9-13.5 NMSA 1978— Exemption; gross receipts tax and governmental gross receipts tax; event center surcharge
§ 7-9-14 NMSA 1978— Exemption; compensating tax; governmental agencies; Indians
§ 7-9-15 NMSA 1978— Exemption; compensating tax; certain organizations
§ 7-9-16 NMSA 1978— Repealed
§ 7-9-17 NMSA 1978— Exemption; gross receipts tax; wages
§ 7-9-18 NMSA 1978— Exemption; gross receipts tax and governmental gross receipts tax; agricultural products
§ 7-9-18.1 NMSA 1978— Exemption; gross receipts tax; supplemental nutrition assistance program benefits
§ 7-9-19 NMSA 1978— Exemption; gross receipts tax; livestock feeding
§ 7-9-20 NMSA 1978— Exemption; gross receipts tax; certain receipts of homeowners associations
§ 7-9-21 NMSA 1978— Repealed
§ 7-9-22 NMSA 1978— Exemption; gross receipts tax; vehicles
§ 7-9-22.1 NMSA 1978— Exemption; gross receipts tax; boats
§ 7-9-23 NMSA 1978— Exemption; compensating tax; vehicles
§ 7-9-23.1 NMSA 1978— Exemption; compensating tax; boats
§ 7-9-24 NMSA 1978— Exemption; gross receipts tax; insurance companies
§ 7-9-25 NMSA 1978— Exemption; gross receipts tax; dividends and interest
§ 7-9-26 NMSA 1978— Exemption; gross receipts and compensating tax; fuel
§ 7-9-26.1 NMSA 1978— Exemption; gross receipts tax and compensating tax; fuel for space vehicles
§ 7-9-27 NMSA 1978— Exemption; compensating tax; personal effects
§ 7-9-28 NMSA 1978— Exemption; gross receipts tax; occasional sale of property or services
§ 7-9-29 NMSA 1978— Exemption; gross receipts tax; certain organizations; exceptions
§ 7-9-30 NMSA 1978— Exemption; compensating tax; railroad equipment, aircraft and space vehicles
§ 7-9-31 NMSA 1978— Exemption; gross receipts and compensating tax; resale activities of an armed forces instrumentality
§ 7-9-32 NMSA 1978— Exemption; gross receipts tax; oil and gas or mineral interests
§ 7-9-33 NMSA 1978— Exemption; gross receipts tax; products subject to Oil and Gas Emergency School Tax Act
§ 7-9-34 NMSA 1978— Exemption; gross receipts tax; refiners and persons subject to Natural Gas Processors Tax Act
§ 7-9-35 NMSA 1978— Exemption; gross receipts tax; natural resources subject to Resources Excise Tax Act
§ 7-9-36 NMSA 1978— Exemption; gross receipts tax; oil and gas consumed in the pipeline transportation of oil and gas products
§ 7-9-37 NMSA 1978— Exemption; compensating tax; use of oil and gas in the pipeline transportation of oil and gas products
§ 7-9-38 NMSA 1978— Exemption; compensating tax; use of electricity in the production, conversion and transmission of electricity
§ 7-9-38.1 NMSA 1978— Exemption; gross receipts tax; interstate telecommunications services
§ 7-9-38.2 NMSA 1978— Exemption; gross receipts tax; sale of certain telecommunications services
§ 7-9-39 NMSA 1978— Exemption; gross receipts tax; fees from social organizations
§ 7-9-40 NMSA 1978— Exemption; gross receipts tax; purses and jockey remuneration at New Mexico racetracks; receipts from gross amounts wagered
§ 7-9-41 NMSA 1978— Exemption; gross receipts tax; religious activities
§ 7-9-41.1 NMSA 1978— Exemption; gross receipts tax and governmental gross receipts tax; athletic facility surcharge
§ 7-9-41.2 NMSA 1978— Deleted
§ 7-9-41.3 NMSA 1978— Exemption; receipts from sales by disabled street vendors
§ 7-9-41.4 NMSA 1978— Exemption; officiating at New Mexico activities association-sanctioned school events
§ 7-9-41.5 NMSA 1978— Exemption; nonprofit hospitals from local option gross receipts taxes
§ 7-9-41.6 NMSA 1978— Exemption; gross receipts; certain health care providers from certain federal payments
§ 7-9-42 NMSA 1978— Repealed
§ 7-9-43 NMSA 1978— Nontaxable transaction certificates and other evidence required to entitle persons to deductions
§ 7-9-43.1 NMSA 1978— Nontaxable transaction certificates not required by liquor wholesalers
§ 7-9-44 NMSA 1978— Repealed
§ 7-9-45 NMSA 1978— Deductions
§ 7-9-46 NMSA 1978
§ 7-9-46.1 NMSA 1978— Deduction; gross receipts; governmental gross receipts; sales of services to manufacturers
§ 7-9-47 NMSA 1978— Deduction; gross receipts tax; governmental gross receipts tax; sale of tangible personal property or licenses for resale
§ 7-9-48 NMSA 1978— Deduction; gross receipts tax; governmental gross receipts; sale of a service for resale
§ 7-9-49 NMSA 1978— Deduction; gross receipts tax; sale of tangible personal property and licenses for leasing
§ 7-9-50 NMSA 1978— Deduction; gross receipts tax; lease for subsequent lease
§ 7-9-51 NMSA 1978— Deduction; gross receipts tax; sale of construction material to persons engaged in the construction business
§ 7-9-51.1 NMSA 1978— Repealed
§ 7-9-51.2 NMSA 1978— Deduction; gross receipts; sale of construction materials and labor used for the development of affordable housing multifamily residential housing projects. (Effective July 1, 2027.)
§ 7-9-52 NMSA 1978— Deduction; gross receipts tax; sale of construction services and construction-related services to persons engaged in the construction business
§ 7-9-52.1 NMSA 1978— Deduction; gross receipts tax; lease of construction equipment to persons engaged in the construction business
§ 7-9-53 NMSA 1978— Deduction; gross receipts tax; sale or lease of real property and lease of manufactured homes
§ 7-9-54 NMSA 1978— Deduction; gross receipts tax; governmental gross receipts tax; sales to governmental agencies
§ 7-9-54.1 NMSA 1978— Deduction; gross receipts from sale of aerospace services to certain organizations
§ 7-9-54.2 NMSA 1978— Gross receipts; deduction; spaceport operation; space operations; launching, operating and recovering space vehicles or payloads; payload services; operationally responsive space program services
§ 7-9-54.3 NMSA 1978— Deduction; gross receipts tax; wind and solar generation equipment; energy storage equipment; sales to governments
§ 7-9-54.4 NMSA 1978— Deduction; compensating tax; space-related test articles
§ 7-9-54.5 NMSA 1978— Deduction; compensating tax; test articles
§ 7-9-55 NMSA 1978— Deduction; gross receipts tax; governmental gross receipts tax; transaction in interstate commerce
§ 7-9-56 NMSA 1978— Deduction; gross receipts tax; intrastate transportation and services in interstate commerce
§ 7-9-56.1 NMSA 1978— Deduction; gross receipts tax; internet services
§ 7-9-56.2 NMSA 1978— Deduction; gross receipts tax; hosting world wide web sites
§ 7-9-56.3 NMSA 1978— Deduction; gross receipts; trade-support company in a border zone
§ 7-9-57 NMSA 1978— Deduction; gross receipts tax; sale of certain services to an out-of-state buyer
§ 7-9-57.1 NMSA 1978— Repealed
§ 7-9-57.2 NMSA 1978— Deduction; gross receipts tax; sale of software development services
§ 7-9-58 NMSA 1978— Deduction; gross receipts tax; feed; fertilizers
§ 7-9-58.1 NMSA 1978— Credit; gross receipts tax; sale of dyed special fuel used for agricultural purposes
§ 7-9-59 NMSA 1978— Deduction; gross receipts tax; warehousing, threshing, harvesting, growing, cultivating and processing agricultural products; testing or transporting milk
§ 7-9-60 NMSA 1978— Deduction; gross receipts tax; governmental gross receipts tax; sales to certain organizations
§ 7-9-61 NMSA 1978— Repealed
§ 7-9-61.1 NMSA 1978— Deduction; gross receipts tax; certain receipts
§ 7-9-61.2 NMSA 1978— Deduction; receipts from sales to state-chartered credit unions
§ 7-9-62 NMSA 1978— Deduction; gross receipts tax; agricultural implements; aircraft manufacturers; vehicles that are not required to be registered; aircraft parts and maintenance services; reporting requirements
§ 7-9-62.1 NMSA 1978— Deduction; gross receipts tax; aircraft sales and services; reporting requirements
§ 7-9-63 NMSA 1978— Deduction; gross receipts tax; publication sales
§ 7-9-64 NMSA 1978— Deduction; gross receipts tax; newspaper sales
§ 7-9-65 NMSA 1978— Deduction; gross receipts tax; chemicals and reagents
§ 7-9-66 NMSA 1978— Deduction; gross receipts tax; commissions
§ 7-9-66.1 NMSA 1978— Deduction; gross receipts tax; certain real estate transactions
§ 7-9-67 NMSA 1978— Deduction; gross receipts tax; governmental gross receipts tax; refunds; uncollectible debts
§ 7-9-68 NMSA 1978— Deduction; gross receipts tax; warranty obligations
§ 7-9-69 NMSA 1978— Deduction; gross receipts tax; administrative and accounting services
§ 7-9-70 NMSA 1978— Deduction; gross receipts tax; rental or lease of vehicles used in interstate commerce
§ 7-9-71 NMSA 1978— Deduction; gross receipts tax; trade-in allowance
§ 7-9-72 NMSA 1978— Repealed
§ 7-9-73 NMSA 1978— Deduction; gross receipts tax; governmental gross receipts; sale of prosthetic devices
§ 7-9-73.1 NMSA 1978— Deduction; gross receipts; governmental gross receipts; hospitals
§ 7-9-73.2 NMSA 1978— Deduction; gross receipts tax and governmental gross receipts tax; prescription drugs; oxygen; cannabis
§ 7-9-73.3 NMSA 1978— Deduction; gross receipts tax and governmental gross receipts tax; durable medical equipment; medical supplies
§ 7-9-73.4 NMSA 1978— Deduction; gross receipts tax; environmental modifications for medicaid recipients
§ 7-9-74 NMSA 1978— Repealed
§ 7-9-75 NMSA 1978— Deduction; gross receipts tax; sale of certain services performed directly on product manufactured
§ 7-9-76 NMSA 1978— Deduction; gross receipts tax; travel agents' commissions paid by certain entities
§ 7-9-76.1 NMSA 1978— Deduction; gross receipts tax; certain manufactured homes
§ 7-9-76.2 NMSA 1978— Deduction; gross receipts tax; films and tapes
§ 7-9-77 NMSA 1978— Deductions; compensating tax
§ 7-9-77.1 NMSA 1978— Deduction; gross receipts tax; certain medical and health care services
§ 7-9-77.2 NMSA 1978— Deductions; gross receipts; child care assistance through a licensed child care assistance program; pre-kindergarten services by for-profit pre-kindergarten providers
§ 7-9-78 NMSA 1978— Deductions; compensating tax; use of tangible personal property for leasing
§ 7-9-78.1 NMSA 1978— Deduction; compensating tax; uranium enrichment plant equipment
§ 7-9-79 NMSA 1978— Credit; compensating tax
§ 7-9-79.1 NMSA 1978— Credit; gross receipts tax; services
§ 7-9-79.2 NMSA 1978— Repealed
§ 7-9-80 NMSA 1978— Repealed
§ 7-9-80.1 NMSA 1978— Repealed
§ 7-9-81 NMSA 1978— Repealed
§ 7-9-82 NMSA 1978— Repealed
§ 7-9-83 NMSA 1978— Deduction; gross receipts tax; jet fuel
§ 7-9-84 NMSA 1978— Deduction; compensating tax; jet fuel
§ 7-9-85 NMSA 1978— Deduction; gross receipts tax; certain organization fundraisers
§ 7-9-86 NMSA 1978— Repealed
§ 7-9-87 NMSA 1978— Deduction; gross receipts tax; lottery retailer receipts
§ 7-9-88 NMSA 1978— Repealed
§ 7-9-88.1 NMSA 1978— Credit; gross receipts tax; tax paid to certain tribes
§ 7-9-88.2 NMSA 1978— Credit; gross receipts tax; tax paid to Navajo Nation on receipts from selling coal
§ 7-9-89 NMSA 1978— Deduction; [gross receipts tax;] sales to certain accredited diplomats and missions
§ 7-9-90 NMSA 1978— Deductions; gross receipts tax; sales of uranium hexafluoride and enrichment of uranium
§ 7-9-91 NMSA 1978— Deduction; compensating tax; contributions of inventory to certain organizations and governmental agencies
§ 7-9-92 NMSA 1978— Deduction; gross receipts; sale of food at retail food store
§ 7-9-93 NMSA 1978— Deduction; gross receipts; certain receipts for services provided by health care practitioner or association of health care practitioners
§ 7-9-94 NMSA 1978— Deduction; gross receipts; military transformational acquisition programs
§ 7-9-95 NMSA 1978— Deduction; gross receipts tax; sales of certain tangible personal property; limited period
§ 7-9-96 NMSA 1978— Repealed
§ 7-9-96.1 NMSA 1978— Repealed
§ 7-9-96.2 NMSA 1978— Credit; gross receipts tax; unpaid charges for services provided in a hospital
§ 7-9-96.3 NMSA 1978— Technology readiness gross receipts tax credit
§ 7-9-97 NMSA 1978— Deduction; gross receipts tax; receipts from certain purchases by or on behalf of the state
§ 7-9-98 NMSA 1978— Deduction; compensating tax; biomass-related equipment; biomass materials
§ 7-9-99 NMSA 1978— Deduction; gross receipts tax; sale of engineering, architectural and new facility construction services used in construction of certain public health care facilities
§ 7-9-100 NMSA 1978— Deduction; gross receipts tax; sale of construction equipment and construction materials used in new facility construction of a sole community provider hospital [qualifying hospital] that is located in a federally designated health professional shortage area
§ 7-9-101 NMSA 1978— Deduction; gross receipts; equipment for certain electric transmission or storage facilities
§ 7-9-102 NMSA 1978— Deduction; compensating tax; equipment for certain electric transmission or storage facilities
§ 7-9-103 NMSA 1978— Deduction; gross receipts; services provided for certain electric transmission and storage facilities
§ 7-9-103.1 NMSA 1978— Deduction; gross receipts tax; converting electricity
§ 7-9-103.2 NMSA 1978— Deduction; gross receipts; electricity exchange
§ 7-9-104 NMSA 1978— Deduction; gross receipts; nonathletic special event at post-secondary educational institution
§ 7-9-105 NMSA 1978— Repealed
§ 7-9-106 NMSA 1978— Repealed
§ 7-9-107 NMSA 1978— Deduction; gross receipts tax; production or staging of professional contests
§ 7-9-108 NMSA 1978— Deduction; gross receipts; receipts from performing management or investment advisory services for mutual funds, hedge funds or real estate investment trusts
§ 7-9-109 NMSA 1978— Deduction; gross receipts tax; veterinary medical services, medicine or medical supplies used in medical treatment of cattle
§ 7-9-110 NMSA 1978— Deleted
§ 7-9-110.1 NMSA 1978— Deduction; gross receipts tax; locomotive engine fuel
§ 7-9-110.2 NMSA 1978— Deduction; compensating tax; locomotive engine fuel
§ 7-9-110.3 NMSA 1978— Purpose and requirements of locomotive fuel deduction
§ 7-9-111 NMSA 1978— Deduction; gross receipts; hearing aids and vision aids and related services
§ 7-9-112 NMSA 1978— Deduction; gross receipts; solar energy systems
§ 7-9-112.1 NMSA 1978— Deductions; gross receipts tax; compensating tax; geothermal electricity generation-related sales and use
§ 7-9-113 NMSA 1978— Repealed
§ 7-9-114 NMSA 1978— Repealed
§ 7-9-115 NMSA 1978— Deduction; gross receipts tax; goods and services for the department of defense related to directed energy and satellites
§ 7-9-116 NMSA 1978— Deduction; gross receipts tax; retail sales by certain businesses
§ 7-9-117 NMSA 1978— Deduction; gross receipts; governmental gross receipts; marketplace seller
§ 7-9-118 NMSA 1978— Repealed
§ 7-9-119 NMSA 1978— Deduction; sales made by dispenser's license holder
§ 7-9-120 NMSA 1978— Deduction; gross receipts and governmental gross receipts; feminine hygiene products
§ 7-9-121 NMSA 1978— Credit; gross receipts tax; legal services for wildfire compensation recovery