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| § 7-9-1 |
Short title |
| § 7-9-2 |
Purpose |
| § 7-9-3 |
Definitions |
| § 7-9-3.2 |
Additional definition |
| § 7-9-3.3 |
Definition; engaging in business |
| § 7-9-3.4 |
Definitions; construction, construction materials and construction-related services |
| § 7-9-3.5 |
Definition; gross receipts |
| § 7-9-4 |
Imposition and rate of tax; denomination as “gross receipts tax” |
| § 7-9-4.3 |
Imposition and rate of tax; denomination as “governmental gross receipts tax” |
| § 7-9-5 |
Presumption of taxability |
| § 7-9-6 |
Separately stating the gross receipts tax |
| § 7-9-7 |
Imposition and rate of tax; denomination as “compensating tax” |
| § 7-9-7.1 |
Department barred from taking collection actions with respect to certain tax liabilities |
| § 7-9-7.2 |
Authority to establish standards for certified service providers |
| § 7-9-8 |
Presumption of taxability and value |
| § 7-9-9 |
Liability of user for payment of compensating tax |
| § 7-9-10 |
Agents for collection of compensating tax; duties |
| § 7-9-11 |
Date payment due |
| § 7-9-12 |
Exemptions |
| § 7-9-13 |
Exemption; gross receipts tax; governmental agencies |
| § 7-9-13.1 |
Exemption; gross receipts tax; certain services |
| § 7-9-13.2 |
Exemption; governmental gross receipts tax; receipts subject to certain other taxes |
| § 7-9-13.3 |
Exemption; gross receipts tax and governmental gross receipts tax; stadium surcharge |
| § 7-9-13.4 |
Exemption; gross receipts tax; sale of textbooks from certain bookstores to enrolled students |
| § 7-9-13.5 |
Exemption; gross receipts tax and governmental gross receipts tax; event center surcharge |
| § 7-9-14 |
Exemption; compensating tax; governmental agencies; Indians |
| § 7-9-15 |
Exemption; compensating tax; certain organizations |
| § 7-9-17 |
Exemption; gross receipts tax; wages |
| § 7-9-18 |
Exemption; gross receipts tax and governmental gross receipts tax; agricultural products |
| § 7-9-18.1 |
Exemption; gross receipts tax; food stamps |
| § 7-9-19 |
Exemption; gross receipts tax; livestock feeding |
| § 7-9-20 |
Exemption; gross receipts tax; certain receipts of homeowners associations |
| § 7-9-22 |
Exemption; gross receipts tax; vehicles |
| § 7-9-22.1 |
Exemption; gross receipts tax; boats |
| § 7-9-23 |
Exemption; compensating tax; vehicles |
| § 7-9-23.1 |
Exemption; compensating tax; boats |
| § 7-9-24 |
Exemption; gross receipts tax; insurance companies |
| § 7-9-25 |
Exemption; gross receipts tax; dividends and interest |
| § 7-9-26 |
Exemption; gross receipts and compensating tax; fuel |
| § 7-9-26.1 |
Exemption; gross receipts tax and compensating tax; fuel for space vehicles |
| § 7-9-27 |
Exemption; compensating tax; personal effects |
| § 7-9-28 |
Exemption; gross receipts tax; occasional sale of property or services |
| § 7-9-29 |
Exemption; gross receipts tax; certain organizations; |
| § 7-9-30 |
Exemption; compensating tax; railroad equipment, aircraft and space vehicles |
| § 7-9-31 |
Exemption; gross receipts and compensating tax; resale activities of an armed forces instrumentality |
| § 7-9-32 |
Exemption; gross receipts tax; oil and gas or mineral interests |
| § 7-9-33 |
Exemption; gross receipts tax; products subject to Oil and |
| § 7-9-34 |
Exemption; gross receipts tax; refiners and persons subject to Natural Gas Processors Tax Act |
| § 7-9-35 |
Exemption; gross receipts tax; natural resources subject to |
| § 7-9-36 |
Exemption; gross receipts tax; oil and gas consumed in the pipeline transportation of oil and gas products |
| § 7-9-37 |
Exemption; compensating tax; use of oil and gas in the pipeline transportation of oil and gas products |
| § 7-9-38 |
Exemption; compensating tax; use of electricity in the production, conversion and transmission of electricity |
| § 7-9-38.1 |
Exemption; gross receipts tax; interstate telecommunications services |
| § 7-9-38.2 |
Exemption; gross receipts tax; sale of certain telecommunications services |
| § 7-9-39 |
Exemption; gross receipts tax; fees from social organizations |
| § 7-9-40 |
Exemption; gross receipts tax; purses and jockey remuneration at New Mexico racetracks; receipts from gross amounts wagered |
| § 7-9-41 |
Exemption; gross receipts tax; religious activities |
| § 7-9-41.1 |
Exemption; gross receipts tax and governmental gross receipts tax; athletic facility surcharge |
| § 7-9-41.3 |
Exemption; receipts from sales by disabled street vendors |
| § 7-9-41.4 |
Exemption; officiating at New Mexico activities association-sanctioned school events |
| § 7-9-41.5 |
Exemption; nonprofit hospitals from local option gross receipts taxes |
| § 7-9-41.6 |
Exemption; gross receipts; certain health care providers from certain federal payments |
| § 7-9-43 |
Nontaxable transaction certificates and other evidence required to entitle persons to deductions |
| § 7-9-43.1 |
Nontaxable transaction certificates not required by liquor wholesalers |
| § 7-9-45 |
Deductions |
| § 7-9-46 |
Deduction; gross receipts; governmental gross receipts; |
| § 7-9-46.1 |
Deduction; gross receipts; governmental gross receipts; |
| § 7-9-47 |
Deduction; gross receipts tax; governmental gross receipts tax; sale of tangible personal property or licenses for resale |
| § 7-9-48 |
Deduction; gross receipts tax; governmental gross receipts; |
| § 7-9-49 |
Deduction; gross receipts tax; sale of tangible personal property and licenses for leasing |
| § 7-9-50 |
Deduction; gross receipts tax; lease for subsequent lease |
| § 7-9-51 |
Deduction; gross receipts tax; sale of construction material to persons engaged in the construction business |
| § 7-9-52 |
Deduction; gross receipts tax; sale of construction services and construction-related services to persons engaged in the construction business |
| § 7-9-52.1 |
Deduction; gross receipts tax; lease of construction equipment to persons engaged in the construction business |
| § 7-9-53 |
Deduction; gross receipts tax; sale or lease of real property and lease of manufactured homes |
| § 7-9-54 |
Deduction; gross receipts tax; governmental gross receipts tax; sales to governmental agencies |
| § 7-9-54.1 |
Deduction; gross receipts from sale of aerospace services to certain organizations |
| § 7-9-54.2 |
Gross receipts; deduction; spaceport operation; space operations; launching, operating and recovering space vehicles or payloads; payload services; operationally responsive space program services |
| § 7-9-54.3 |
Deduction; gross receipts tax; wind and solar generation equipment; sales to governments |
| § 7-9-54.4 |
Deduction; compensating tax; space-related test articles |
| § 7-9-54.5 |
Deduction; compensating tax; test articles |
| § 7-9-55 |
Deduction; gross receipts tax; governmental gross receipts tax; transaction in interstate commerce |
| § 7-9-56 |
Deduction; gross receipts tax; intrastate transportation and services in interstate commerce |
| § 7-9-56.1 |
Deduction; gross receipts tax; internet services |
| § 7-9-56.2 |
Deduction; gross receipts tax; hosting world wide web sites |
| § 7-9-56.3 |
Deduction; gross receipts; trade-support company in a border zone |
| § 7-9-57 |
Deduction; gross receipts tax; sale of certain services to an out-of-state buyer |
| § 7-9-57.2 |
Deduction; gross receipts tax; sale of software development services |
| § 7-9-58 |
Deduction; gross receipts tax; feed; fertilizers |
| § 7-9-59 |
Deduction; gross receipts tax; warehousing, threshing, harvesting, growing, cultivating and processing agricultural products; testing or transporting milk |
| § 7-9-60 |
Deduction; gross receipts tax; governmental gross receipts tax; sales to certain organizations |
| § 7-9-61.1 |
Deduction; gross receipts tax; certain receipts |
| § 7-9-61.2 |
Deduction; receipts from sales to state-chartered credit unions |
| § 7-9-62 |
Deduction; gross receipts tax; agricultural implements; |
| § 7-9-62.1 |
Deduction; gross receipts tax; aircraft sales and services; |
| § 7-9-63 |
Deduction; gross receipts tax; publication sales |
| § 7-9-64 |
Deduction; gross receipts tax; newspaper sales |
| § 7-9-65 |
Deduction; gross receipts tax; chemicals and reagents |
| § 7-9-66 |
Deduction; gross receipts tax; commissions |
| § 7-9-66.1 |
Deduction; gross receipts tax; certain real estate transactions |
| § 7-9-67 |
Deduction; gross receipts tax; governmental gross receipts tax; refunds; uncollectible debts |
| § 7-9-68 |
Deduction; gross receipts tax; warranty obligations |
| § 7-9-69 |
Deduction; gross receipts tax; administrative and accounting services |
| § 7-9-70 |
Deduction; gross receipts tax; rental or lease of vehicles used in interstate commerce |
| § 7-9-71 |
Deduction; gross receipts tax; trade-in allowance |
| § 7-9-73 |
Deduction; gross receipts tax; governmental gross receipts; |
| § 7-9-73.1 |
Deduction; gross receipts; governmental gross receipts; |
| § 7-9-73.2 |
Deduction; gross receipts tax and governmental gross receipts tax; prescription drugs; oxygen; cannabis |
| § 7-9-73.3 |
Deduction; gross receipts tax and governmental gross receipts tax; durable medical equipment; medical supplies |
| § 7-9-74 |
Deduction; gross receipts tax; sale of property used in the manufacture of jewelry |
| § 7-9-75 |
Deduction; gross receipts tax; sale of certain services performed directly on product manufactured |
| § 7-9-76 |
Deduction; gross receipts tax; travel agents’ commissions paid by certain entities |
| § 7-9-76.1 |
Deduction; gross receipts tax; certain manufactured homes |
| § 7-9-76.2 |
Deduction; gross receipts tax; films and tapes |
| § 7-9-77 |
Deductions; compensating tax |
| § 7-9-77.1 |
Deduction; gross receipts tax; certain medical and health care services |
| § 7-9-78 |
Deductions; compensating tax; use of tangible personal property for leasing |
| § 7-9-78.1 |
Deduction; compensating tax; uranium enrichment plant equipment |
| § 7-9-79 |
Credit; compensating tax |
| § 7-9-79.1 |
Credit; gross receipts tax; services |
| § 7-9-79.2 |
Gross receipts tax; compensating tax; biodiesel blending facility tax credit |
| § 7-9-83 |
Deduction; gross receipts tax; jet fuel |
| § 7-9-84 |
Deduction; compensating tax; jet fuel |
| § 7-9-85 |
Deduction; gross receipts tax; certain organization fundraisers |
| § 7-9-87 |
Deduction; gross receipts tax; lottery retailer receipts |
| § 7-9-88.1 |
Credit; gross receipts tax; tax paid to certain tribes |
| § 7-9-88.2 |
Credit; gross receipts tax; tax paid to Navajo Nation on receipts from selling coal |
| § 7-9-89 |
Deduction; [gross receipts tax;] sales to certain accredited diplomats and missions |
| § 7-9-90 |
Deductions; gross receipts tax; sales of uranium hexafluoride and enrichment of uranium |
| § 7-9-91 |
Deduction; compensating tax; contributions of inventory to certain organizations and governmental agencies |
| § 7-9-92 |
Deduction; gross receipts; sale of food at retail food store |
| § 7-9-93 |
Deduction; gross receipts; certain receipts for services provided by health care practitioner or association of health care practitioners |
| § 7-9-94 |
Deduction; gross receipts; military transformational acquisition programs |
| § 7-9-95 |
Deduction; gross receipts tax; sales of certain tangible personal property; limited period |
| § 7-9-96.2 |
Credit; gross receipts tax; unpaid charges for services provided in a hospital |
| § 7-9-96.3 |
Technology readiness gross receipts tax credit |
| § 7-9-97 |
Deduction; gross receipts tax; receipts from certain purchases by or on behalf of the state |
| § 7-9-98 |
Deduction; compensating tax; biomass-related equipment; |
| § 7-9-99 |
Deduction; gross receipts tax; sale of engineering, architectural and new facility construction services used in construction of certain public health care facilities |
| § 7-9-100 |
Deduction; gross receipts tax; sale of construction equipment and construction materials used in new facility construction of a sole community provider hospital [qualifying hospital] that is located in a federally designated health professional shortage a |
| § 7-9-101 |
Deduction; gross receipts; equipment for certain electric transmission or storage facilities |
| § 7-9-102 |
Deduction; compensating tax; equipment for certain electric transmission or storage facilities |
| § 7-9-103 |
Deduction; gross receipts; services provided for certain electric transmission and storage facilities |
| § 7-9-103.1 |
Deduction; gross receipts tax; converting electricity |
| § 7-9-103.2 |
Deduction; gross receipts; electricity exchange |
| § 7-9-104 |
Deduction; gross receipts; nonathletic special event at post-secondary educational institution |
| § 7-9-107 |
Deduction; gross receipts tax; production or staging of professional contests |
| § 7-9-108 |
Deduction; gross receipts; receipts from performing management or investment advisory services for mutual funds, hedge funds or real estate investment trusts |
| § 7-9-109 |
Deduction; gross receipts tax; veterinary medical services, medicine or medical supplies used in medical treatment of cattle |
| § 7-9-110.1 |
Deduction; gross receipts tax; locomotive engine fuel |
| § 7-9-110.2 |
Deduction; compensating tax; locomotive engine fuel |
| § 7-9-110.3 |
Purpose and requirements of locomotive fuel deduction |
| § 7-9-111 |
Deduction; gross receipts; hearing aids and vision aids and related services |
| § 7-9-112 |
Deduction; gross receipts; solar energy systems |
| § 7-9-115 |
Deduction; gross receipts tax; goods and services for the department of defense related to directed energy and satellites |
| § 7-9-116 |
Deduction; gross receipts tax; retail sales by certain businesses |
| § 7-9-117 |
Deduction; gross receipts; governmental gross receipts; |
| § 7-9-118 |
Deduction; gross receipts; food or beverage establishments |
| § 7-9-119 |
Deduction; sales made by dispenser’s license holder |
| § 7-9-120 |
Deduction; gross receipts and governmental gross receipts; feminine hygiene products |
