NMSA 1978, § 7-9-39 — 7-9-39

Exemption; gross receipts tax; fees from social
organizations.

# A.

Exempted from the gross receipts tax are the receipts from dues and registration
fees of nonprofit social, fraternal, political, trade, labor or professional organizations and
business leagues.

# B.

For the purposes of this section:
(1) "dues" means amounts that a member of an organization pays at recurring
intervals to retain membership in an organization where such amounts are used for the
general maintenance and upkeep of the organization; and
(2) "registration fees" means amounts paid by persons to attend a specific
event sponsored by an organization to defray the cost of the event.