us-nm/stat
NMSA 1978, § 7-9-3.2 — Additional definition
A.
As used in the Gross Receipts and Compensating Tax Act, "governmental gross
receipts" means receipts of the state or an agency, institution, instrumentality or political
subdivision from:
(1) the sale of tangible personal property other than water from facilities open
to the general public;
(2) the performance of or admissions to recreational, athletic or entertainment
services or events in facilities open to the general public;
(3) refuse collection or refuse disposal or both;
(4) sewage services;
(5) the sale of water by a utility owned or operated by a county, municipality
or other political subdivision of the state;
(6) the renting of parking, docking or tie-down spaces or the granting of
permission to park vehicles, tie down aircraft or dock boats;
(7) the sale of tangible personal property handled on consignment when sold
from facilities open to the general public; and
(8) a hospital licensed by the department of health.
B.
"Governmental gross receipts" excludes receipts of the state or an agency,
institution, instrumentality or political subdivision from:
(1) cash discounts taken and allowed;
(2) governmental gross receipts tax payable on transactions reportable for the
period; and
(3) any type of time-price differential.
C.
As used in this section, "facilities open to the general public" does not include
point of sale registers or electronic devices at a bookstore owned or operated by a
public post-secondary educational institution when the registers or devices are utilized
in the sale of textbooks or other materials required for courses at the institution to a
student enrolled at the institution who displays a valid student identification card.
Source: official text