NMSA 1978 Chapter 7 — Taxation
NMSA 1978, § 7-9-17
Exemption; gross receipts tax; wages
Official textnmonesource.comlast amended
Exempted from the gross receipts tax are the receipts of employees from wages, salaries, commissions or from any other form of remuneration for personal services.
Amendment history
1953 Comp., § 72-16A-12.5, enacted by Laws 1969, ch. 144, § 10.
Source: official source (NMSA chapter on nmonesource.com)
In this article (40 sections)
- 7-9-5 · Presumption of taxability
- 7-9-6 · Separately stating the gross receipts tax
- 7-9-7 · 7-9-7
- 7-9-7.1 · 7-9-7.1
- 7-9-7.2 · 7-9-7.2
- 7-9-8 · Presumption of taxability and value
- 7-9-9 · Liability of user for payment of compensating tax
- 7-9-10 · Repealed
- 7-9-11 · Date payment due
- 7-9-12 · Exemptions
- 7-9-12.1 · Repealed
- 7-9-13 · Exemption; gross receipts tax; governmental agencies
- 7-9-13.1 · Exemption; gross receipts tax; certain services
- 7-9-13.2 · 7-9-13.2
- 7-9-13.3 · 7-9-13.3
- 7-9-13.4 · 7-9-13.4
- 7-9-13.5 · 7-9-13.5
- 7-9-14 · 7-9-14
- 7-9-15 · Exemption; compensating tax; certain organizations
- 7-9-16 · Repealed
- 7-9-17 · Exemption; gross receipts tax; wages
- 7-9-18 · 7-9-18
- 7-9-18.1 · 7-9-18.1
- 7-9-19 · Exemption; gross receipts tax; livestock feeding
- 7-9-20 · 7-9-20
- 7-9-21 · Repealed
- 7-9-22 · Exemption; gross receipts tax; vehicles
- 7-9-22.1 · Exemption; gross receipts tax; boats
- 7-9-23 · Exemption; compensating tax; vehicles
- 7-9-23.1 · Exemption; compensating tax; boats
- 7-9-24 · Exemption; gross receipts tax; insurance companies
- 7-9-25 · Exemption; gross receipts tax; dividends and interest
- 7-9-26 · Exemption; gross receipts and compensating tax; fuel
- 7-9-26.1 · 7-9-26.1
- 7-9-27 · Exemption; compensating tax; personal effects
- 7-9-28 · 7-9-28
- 7-9-29 · 7-9-29
- 7-9-30 · 7-9-30
- 7-9-31 · 7-9-31
- 7-9-32 · 7-9-32