New Mexico Statutes 3-38-16. Exemptions
The occupancy tax shall not apply: A. if a vendee:
(1) has been a permanent resident of the taxable premises for a period of at least thirty consecutive days, unless those premises are temporary lodging; or
(2) enters into or has entered into a written agreement for lodgings at the taxable premises for a period of at least thirty consecutive days, unless those premises are temporary lodging;
B. if the rent paid by a vendee is less than two dollars ($2.00) a day;
C. to lodging accommodations at institutions of the federal government, the state or any political subdivision thereof;
D. to lodging accommodations at religious, charitable, educational or philanthropic institutions, including accommodations at summer camps operated by such institutions;
E. to clinics, hospitals or other medical facilities; or
F. to privately owned and operated convalescent homes or homes for the aged, infirm, indigent or chronically ill.