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NMSA 1978 Chapter 7 — Taxation

NMSA 1978, § 7-9-22

Exemption; gross receipts tax; vehicles

Official textnmonesource.comlast amended

Exempted from the gross receipts tax are the receipts from selling vehicles on which a tax is imposed by the Motor Vehicle Excise Tax Act [Chapter 7, Article 14 NMSA 1978], vehicles subject to registration under Section 66-3-16 NMSA 1978 and vehicles exempt from the motor vehicle excise tax pursuant to Subsection F of Section 7-14-6 NMSA 1978.

Amendment history

1953 Comp., § 72-16A-12.10, enacted by Laws 1969, ch. 144, § 15; 1976 (S.S.), ch. 36, § 2; 1981, ch. 184, § 2; 1988, ch. 73, § 8; 2004, ch. 66, § 1.

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

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In this article (40 sections)
  1. 7-9-9 · Liability of user for payment of compensating tax
  2. 7-9-10 · Repealed
  3. 7-9-11 · Date payment due
  4. 7-9-12 · Exemptions
  5. 7-9-12.1 · Repealed
  6. 7-9-13 · Exemption; gross receipts tax; governmental agencies
  7. 7-9-13.1 · Exemption; gross receipts tax; certain services
  8. 7-9-13.2 · 7-9-13.2
  9. 7-9-13.3 · 7-9-13.3
  10. 7-9-13.4 · 7-9-13.4
  11. 7-9-13.5 · 7-9-13.5
  12. 7-9-14 · 7-9-14
  13. 7-9-15 · Exemption; compensating tax; certain organizations
  14. 7-9-16 · Repealed
  15. 7-9-17 · Exemption; gross receipts tax; wages
  16. 7-9-18 · 7-9-18
  17. 7-9-18.1 · 7-9-18.1
  18. 7-9-19 · Exemption; gross receipts tax; livestock feeding
  19. 7-9-20 · 7-9-20
  20. 7-9-21 · Repealed
  21. 7-9-22 · Exemption; gross receipts tax; vehicles
  22. 7-9-22.1 · Exemption; gross receipts tax; boats
  23. 7-9-23 · Exemption; compensating tax; vehicles
  24. 7-9-23.1 · Exemption; compensating tax; boats
  25. 7-9-24 · Exemption; gross receipts tax; insurance companies
  26. 7-9-25 · Exemption; gross receipts tax; dividends and interest
  27. 7-9-26 · Exemption; gross receipts and compensating tax; fuel
  28. 7-9-26.1 · 7-9-26.1
  29. 7-9-27 · Exemption; compensating tax; personal effects
  30. 7-9-28 · 7-9-28
  31. 7-9-29 · 7-9-29
  32. 7-9-30 · 7-9-30
  33. 7-9-31 · 7-9-31
  34. 7-9-32 · 7-9-32
  35. 7-9-33 · 7-9-33
  36. 7-9-34 · 7-9-34
  37. 7-9-35 · 7-9-35
  38. 7-9-36 · 7-9-36
  39. 7-9-37 · 7-9-37
  40. 7-9-38 · 7-9-38
Full table of contents →