NMSA 1978, § 7-9-13.3 — 7-9-13.3

Exemption; gross receipts tax and governmental gross
receipts tax; stadium surcharge.
Exempted from the gross receipts tax and from the governmental gross receipts tax
are the receipts from selling tickets, parking, souvenirs, concessions, programs,
advertising, merchandise, corporate suites or boxes, broadcast revenues and all other
products, services or activities sold at, related to or occurring at a minor league baseball
stadium on which a stadium surcharge is imposed pursuant to the Minor League
Baseball Stadium Funding Act [3-65-1 to 3-65-10 NMSA 1978].