NMSA 1978, § 7-9-43.1 — 7-9-43.1

Nontaxable transaction certificates not required by liquor
wholesalers.
Notwithstanding the provisions of Section 7-9-43 NMSA 1978, a liquor wholesaler
licensed as a wholesaler by the superintendent of regulation and licensing pursuant to
the Liquor Control Act [60-3A-1 NMSA 1978 et seq.] is not required to obtain a
nontaxable transaction certificate from a person issued a retailer's, dispenser's,
restaurant, public service or governmental license by the superintendent of regulation
and licensing pursuant to the Liquor Control Act for the purpose of taking deductions
under the Gross Receipts and Compensating Tax Act.