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us-nm/statute/chapter-7/article-9 — Gross Receipts and Compensating Tax · Axiom
Axiom
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New Mexico
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Statutes
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Chapter 7
Gross Receipts and Compensating Tax
7-9-58
Deduction; gross receipts tax; feed; fertilizers.
7-9-58.1
Credit; gross receipts tax; sale of dyed special fuel used for agricultural purposes.
7-9-59
Deduction; gross receipts tax; warehousing, threshing, harvesting, growing, cultivating and processing agricultural products; testing or transporting milk.
7-9-60
Deduction; gross receipts tax; governmental gross receipts tax; sales to certain organizations.
7-9-61
Repealed.
7-9-61.1
Deduction; gross receipts tax; certain receipts.
7-9-61.2
Deduction; receipts from sales to state-chartered credit unions.
7-9-62
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
Deduction; gross receipts tax; aircraft sales and services; reporting requirements.
7-9-63
Deduction; gross receipts tax; publication sales.
7-9-64
Deduction; gross receipts tax; newspaper sales.
7-9-65
Deduction; gross receipts tax; chemicals and reagents.
7-9-66
Deduction; gross receipts tax; commissions.
7-9-66.1
Deduction; gross receipts tax; certain real estate transactions.
7-9-67
Deduction; gross receipts tax; governmental gross receipts tax; refunds; uncollectible debts.
7-9-68
Deduction; gross receipts tax; warranty obligations.
7-9-69
Deduction; gross receipts tax; administrative and accounting services.
7-9-70
Deduction; gross receipts tax; rental or lease of vehicles used in interstate commerce.
7-9-71
Deduction; gross receipts tax; trade-in allowance.
7-9-72
Repealed.
7-9-73
Deduction; gross receipts tax; governmental gross receipts; sale of prosthetic devices.
7-9-73.1
Deduction; gross receipts; governmental gross receipts; hospitals.
7-9-73.2
Deduction; gross receipts tax and governmental gross receipts tax; prescription drugs; oxygen; cannabis.
7-9-73.3
Deduction; gross receipts tax and governmental gross receipts tax; durable medical equipment; medical supplies.
7-9-73.4
Deduction; gross receipts tax; environmental modifications for medicaid recipients.
7-9-74
Repealed.
7-9-75
Deduction; gross receipts tax; sale of certain services performed directly on product manufactured.
7-9-76
Deduction; gross receipts tax; travel agents' commissions paid by certain entities.
7-9-76.1
Deduction; gross receipts tax; certain manufactured homes.
7-9-76.2
Deduction; gross receipts tax; films and tapes.
7-9-77
Deductions; compensating tax.
7-9-77.1
Deduction; gross receipts tax; certain medical and health care services.
7-9-77.2
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
Deductions; compensating tax; use of tangible personal property for leasing.
7-9-78.1
Deduction; compensating tax; uranium enrichment plant equipment.
7-9-79
Credit; compensating tax.
7-9-79.1
Credit; gross receipts tax; services.
7-9-79.2
Repealed.
7-9-80
Repealed.
7-9-80.1
Repealed.
7-9-81
Repealed.
7-9-82
Repealed.
7-9-83
Deduction; gross receipts tax; jet fuel.
7-9-84
Deduction; compensating tax; jet fuel.
7-9-85
Deduction; gross receipts tax; certain organization fundraisers.
7-9-86
Repealed.
7-9-87
Deduction; gross receipts tax; lottery retailer receipts.
7-9-88
Repealed.
7-9-88.1
Credit; gross receipts tax; tax paid to certain tribes.
7-9-88.2
Credit; gross receipts tax; tax paid to Navajo Nation on receipts from selling coal.
7-9-89
Deduction; [gross receipts tax;] sales to certain accredited diplomats and missions.
7-9-90
Deductions; gross receipts tax; sales of uranium hexafluoride and enrichment of uranium.
7-9-91
Deduction; compensating tax; contributions of inventory to certain organizations and governmental agencies.
7-9-92
Deduction; gross receipts; sale of food at retail food store.
7-9-93
Deduction; gross receipts; certain receipts for services provided by health care practitioner or association of health care practitioners.
7-9-94
Deduction; gross receipts; military transformational acquisition programs.
7-9-95
Deduction; gross receipts tax; sales of certain tangible personal property; limited period.
7-9-96
Repealed.
7-9-96.1
Repealed.
7-9-96.2
Credit; gross receipts tax; unpaid charges for services provided in a hospital.
7-9-96.3
Technology readiness gross receipts tax credit.
7-9-97
Deduction; gross receipts tax; receipts from certain purchases by or on behalf of the state.
7-9-98
Deduction; compensating tax; biomass-related equipment; biomass materials.
7-9-99
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
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
Deduction; gross receipts; equipment for certain electric transmission or storage facilities.
7-9-102
Deduction; compensating tax; equipment for certain electric transmission or storage facilities.
7-9-103
Deduction; gross receipts; services provided for certain electric transmission and storage facilities.
7-9-103.1
Deduction; gross receipts tax; converting electricity.
7-9-103.2
Deduction; gross receipts; electricity exchange.
7-9-104
Deduction; gross receipts; nonathletic special event at post-secondary educational institution.
7-9-105
Repealed.
7-9-106
Repealed.
7-9-107
Deduction; gross receipts tax; production or staging of professional contests.
7-9-108
Deduction; gross receipts; receipts from performing management or investment advisory services for mutual funds, hedge funds or real estate investment trusts.
7-9-109
Deduction; gross receipts tax; veterinary medical services, medicine or medical supplies used in medical treatment of cattle.
7-9-110
Deleted.
7-9-110.1
Deduction; gross receipts tax; locomotive engine fuel.
7-9-110.2
Deduction; compensating tax; locomotive engine fuel.
7-9-110.3
Purpose and requirements of locomotive fuel deduction.
7-9-111
Deduction; gross receipts; hearing aids and vision aids and related services.
7-9-112
Deduction; gross receipts; solar energy systems.
7-9-112.1
Deductions; gross receipts tax; compensating tax; geothermal electricity generation-related sales and use.
7-9-113
Repealed.
7-9-114
Repealed.
7-9-115
Deduction; gross receipts tax; goods and services for the department of defense related to directed energy and satellites.
7-9-116
Deduction; gross receipts tax; retail sales by certain businesses.
7-9-117
Deduction; gross receipts; governmental gross receipts; marketplace seller.
7-9-118
Repealed.
7-9-119
Deduction; sales made by dispenser's license holder.
7-9-120
Deduction; gross receipts and governmental gross receipts; feminine hygiene products.
7-9-121
Credit; gross receipts tax; legal services for wildfire compensation recovery.
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