NMSA 1978, § 7-9-13.5 — 7-9-13.5

Exemption; gross receipts tax and governmental gross
receipts tax; event center 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 or services sold at or related to a municipal event center or related to activities
occurring at the event center on which an event center surcharge is imposed pursuant
to the Municipal Event Center Funding Act [3-66-1 to 3-66-11 NMSA 1978].