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NMSA 1978 Chapter 7 — Taxation

NMSA 1978, § 7-9-13

Exemption; gross receipts tax; governmental agencies

Official textnmonesource.comlast amended

# A.

Except as otherwise provided in this section, exempted from the gross receipts tax are receipts of:

# (1)

the United States or any agency, department or instrumentality thereof;

# (2)

the state of New Mexico or any political subdivision thereof;

# (3)

any Indian nation, tribe or pueblo from activities or transactions occurring on its sovereign territory; or

# (4)

any foreign nation or agency, instrumentality or political subdivision thereof, but only when required by a treaty in force to which the United States is a party.

# B.

Receipts from the sale of gas or electricity by a utility owned or operated by a county, municipality or other political subdivision of a state are not exempted from the gross receipts tax.

# C.

Receipts from the operation of a cable television system owned or operated by a municipality are not exempted from the gross receipts tax.

Amendment history

1953 Comp., § 72-16A-12.1, enacted by Laws 1969, ch. 144, § 6; 1991, ch. 8, § 4; 1993, ch. 31, § 3; 1993, ch. 208, § 7; 1994, ch. 45, § 2; 1998, ch. 89, § 1.

Source: official source (NMSA chapter on nmonesource.com)

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In this article (40 sections)
  1. 7-9-3.1 · Repealed
  2. 7-9-3.2 · Additional definition
  3. 7-9-3.3 · Definition; engaging in business
  4. 7-9-3.4 · 7-9-3.4
  5. 7-9-3.5 · Definition; gross receipts
  6. 7-9-4 · 7-9-4
  7. 7-9-4.1 · Repealed
  8. 7-9-4.2 · Repealed
  9. 7-9-4.3 · 7-9-4.3
  10. 7-9-5 · Presumption of taxability
  11. 7-9-6 · Separately stating the gross receipts tax
  12. 7-9-7 · 7-9-7
  13. 7-9-7.1 · 7-9-7.1
  14. 7-9-7.2 · 7-9-7.2
  15. 7-9-8 · Presumption of taxability and value
  16. 7-9-9 · Liability of user for payment of compensating tax
  17. 7-9-10 · Repealed
  18. 7-9-11 · Date payment due
  19. 7-9-12 · Exemptions
  20. 7-9-12.1 · Repealed
  21. 7-9-13 · Exemption; gross receipts tax; governmental agencies
  22. 7-9-13.1 · Exemption; gross receipts tax; certain services
  23. 7-9-13.2 · 7-9-13.2
  24. 7-9-13.3 · 7-9-13.3
  25. 7-9-13.4 · 7-9-13.4
  26. 7-9-13.5 · 7-9-13.5
  27. 7-9-14 · 7-9-14
  28. 7-9-15 · Exemption; compensating tax; certain organizations
  29. 7-9-16 · Repealed
  30. 7-9-17 · Exemption; gross receipts tax; wages
  31. 7-9-18 · 7-9-18
  32. 7-9-18.1 · 7-9-18.1
  33. 7-9-19 · Exemption; gross receipts tax; livestock feeding
  34. 7-9-20 · 7-9-20
  35. 7-9-21 · Repealed
  36. 7-9-22 · Exemption; gross receipts tax; vehicles
  37. 7-9-22.1 · Exemption; gross receipts tax; boats
  38. 7-9-23 · Exemption; compensating tax; vehicles
  39. 7-9-23.1 · Exemption; compensating tax; boats
  40. 7-9-24 · Exemption; gross receipts tax; insurance companies
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