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NMSA 1978 Chapter 7 — Taxation

NMSA 1978, § 7-9-99

7-9-99

Official textnmonesource.comlast amended

Deduction; gross receipts tax; sale of engineering, architectural and new facility construction services used in construction of certain public health care facilities.
Receipts from selling an engineering, architectural or construction service used in the new facility construction of a sole community provider hospital [qualifying hospital]
that is located in a federally designated health professional shortage area may be deducted from gross receipts if the sale of the engineering, architectural or construction service is made to a foundation or a nonprofit organization that:

# A.

has entered into a written agreement with a county to pay at least ninety-five percent of the costs of new facility construction of that sole community provider hospital [qualifying hospital]; and

# B.

delivers to the seller of the engineering, architectural or construction service either an appropriate nontaxable transaction certificate or other evidence acceptable to the secretary of a written agreement made in accordance with Subsection A of this section.

Amendment history

Laws 2006, ch. 35, § 1.

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

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In this article (40 sections)
  1. 7-9-84 · Deduction; compensating tax; jet fuel
  2. 7-9-85 · 7-9-85
  3. 7-9-86 · Repealed
  4. 7-9-87 · Deduction; gross receipts tax; lottery retailer receipts
  5. 7-9-88 · Repealed
  6. 7-9-88.1 · Credit; gross receipts tax; tax paid to certain tribes
  7. 7-9-88.2 · 7-9-88.2
  8. 7-9-89 · 7-9-89
  9. 7-9-90 · 7-9-90
  10. 7-9-91 · 7-9-91
  11. 7-9-92 · Deduction; gross receipts; sale of food at retail food store
  12. 7-9-93 · 7-9-93
  13. 7-9-94 · 7-9-94
  14. 7-9-95 · 7-9-95
  15. 7-9-96 · Repealed
  16. 7-9-96.1 · Repealed
  17. 7-9-96.2 · 7-9-96.2
  18. 7-9-96.3 · Technology readiness gross receipts tax credit
  19. 7-9-97 · 7-9-97
  20. 7-9-98 · 7-9-98
  21. 7-9-99 · 7-9-99
  22. 7-9-100 · 7-9-100
  23. 7-9-101 · 7-9-101
  24. 7-9-102 · 7-9-102
  25. 7-9-103 · 7-9-103
  26. 7-9-103.1 · Deduction; gross receipts tax; converting electricity
  27. 7-9-103.2 · Deduction; gross receipts; electricity exchange
  28. 7-9-104 · 7-9-104
  29. 7-9-105 · Repealed
  30. 7-9-106 · Repealed
  31. 7-9-107 · 7-9-107
  32. 7-9-108 · 7-9-108
  33. 7-9-109 · 7-9-109
  34. 7-9-110 · Deleted
  35. 7-9-110.1 · Deduction; gross receipts tax; locomotive engine fuel
  36. 7-9-110.2 · Deduction; compensating tax; locomotive engine fuel
  37. 7-9-110.3 · Purpose and requirements of locomotive fuel deduction
  38. 7-9-111 · 7-9-111
  39. 7-9-112 · Deduction; gross receipts; solar energy systems
  40. 7-9-112.1 · 7-9-112.1
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