Chapter 2. Gross Receipts Taxes
Index
- Part 1. General Provisions
- Part 2. Date Payment Due
- Part 3. Reserved
- Part 4. Imposition and Rate of Tax - Denomination As "Gross Receipts Tax"
- Part 5. Presumption of Taxability
- Part 6. Separately Stating the Gross Receipts Tax
- Part 7 - 9. Reserved
- Part 10. Imposition and Rate of Tax - Denomination As "Compensating Tax"
- Part 11. Presumption of Taxability and Value
- Part 12. Liability of User For Payment of Compensating Tax
- Part 13. Agents For Collection of Compensating Tax - Duties
- Part 14 - 19. Reserved
- Part 20. Governmental Gross Receipts
- Part 21. Imposition and Rate of Governmental Gross Receipts Tax
- Part 22 - 99. Reserved
- Part 100. Exemptions
- Part 101. Exemptions - Gross Receipts Tax - Governmental Agencies
- Part 102. Exemptions - Compensating Tax - Governmental Agencies - Indians
- Part 103. Exemption - Compensating Tax - Certain Organizations
- Part 104. [Repealed]
- Part 105. Exemption - Gross Receipts Tax - Wages
- Part 106. Exemption - Gross Receipts Tax - Agricultural Products
- Part 107. Exemption - Gross Receipts Tax - Livestock Feeding
- Part 108. Exemption - Gross Receipts Tax - Certain Receipts of Homeowners Associations
- Part 109. Exemption - Gross Receipts Tax - Vehicles
- Part 110. Exemption - Gross Receipts Tax - Boats
- Part 111. Exemption - Compensating Tax - Vehicles
- Part 112. Exemption - Gross Receipts Tax - Insurance Companies
- Part 113. Exemption - Gross Receipts Tax - Dividends and Interest
- Part 114. Exemption - Gross Receipts and Compensating Tax - Fuel
- Part 115. Exemption - Compensating Tax - Personal Effects
- Part 116. Exemption - Gross Receipts Tax - Occasional Sale of Property Or Services
- Part 117. Exemption - Gross Receipts Tax - Certain Organizations
- Part 118. Exemption - Compensating Tax - Railroad Equipment and Aircraft
- Part 119. Exemption - Gross Receipts Tax and Compensating Tax - Resale Activities of an Armed Forces Instrumentality
- Part 120. Reserved
- Part 121. Exemption - Gross Receipts Tax - Products Subject to Oil and Gas Emergency School Tax Act
- Part 122. Reserved
- Part 123. Exemption - Gross Receipts Tax - Natural Resources Subject to Resources Excise Tax Act
- Part 124. Exemption - Gross Receipts Tax - Oil and Gas Consumed In the Pipeline Transportation of Oil and Gas Products
- Part 125. Reserved
- Part 126. Exemption - Compensating Tax - Use of Electricity In the Production and Transmission of Electricity
- Part 127. Exemption - Gross Receipts Tax - Fees From Social Organizations
- Part 128. Exemption - Gross Receipts Tax - Purses and Jockey Remuneration At New Mexico Racetracks - Receipts From Gross Amounts Wagered
- Part 129. Exemption - Gross Receipts Tax - Religious Activities
- Part 130. Reserved
- Part 131 - 199. Reserved
- Part 200. Local Option Taxes
- Part 201. Nontaxable Transaction Certificates, Farmers' and Ranchers' Statements and Other Evidence Required to Entitle Persons to Deductions
- Part 202. [Repealed]
- Part 203. Deductions
- Part 204. Deduction - Gross Receipts Tax - Sales to Manufacturers
- Part 205. Deduction - Gross Receipts Tax - Sale of Tangible Personal Property For Resale
- Part 206. Deduction - Gross Receipts Tax - Sale of a Service For Resale
- Part 207. Deduction - Gross Receipts Tax - Sale of Tangible Personal Property For Leasing
- Part 208. Deduction - Gross Receipts Tax - Lease For Subsequent Lease
- Part 209. Governmental Gross Receipts
- Part 210. Deduction - Gross Receipts Tax - Construction Purposes
- Part 211. Deduction - Gross Receipts Tax - Sale Or Lease of Real Property and Lease of Manufactured Homes
- Part 212. Imposition and Rate of Governmental Gross Receipts Tax
- Part 213. Deduction - Gross Receipts Tax - Transaction In Interstate Commerce
- Part 214. Deduction - Gross Receipts Tax - Intrastate Transportation and Services In Interstate Commerce
- Part 215. Deduction - Gross Receipts Tax - Sale of Certain Services to an Out-Of-State Buyer
- Part 216. Deduction - Gross Receipts Tax - Feed - Fertilizers
- Part 217. Deduction - Gross Receipts Tax - Warehousing, Threshing, Harvesting, Growing, Cultivating and Processing Agricultural Products
- Part 218. Imposition and Rate of Governmental Gross Receipts Tax
- Part 219. Deduction - Gross Receipts Tax - Certain Loan Charges
- Part 220. Deduction - Gross Receipts Tax - Agricultural Implements - Aircraft Vehicles that Are Not Required to Be Registered
- Part 221. Deduction - Gross Receipts Tax - Publication Sales
- Part 222. Deduction - Gross Receipts Tax - Newspapers Sales
- Part 223. Deduction - Gross Receipts Tax - Chemicals and Reagents
- Part 224. Reserved
- Part 225. Deduction - Gross Receipts Tax - Commissions
- Part 226. Deduction - Gross Receipts Tax - Certain Real Estate Transactions
- Part 227. Deduction - Gross Receipts Tax - Refunds - Uncollectible Debts
- Part 228. Deduction - Gross Receipts Tax - Warranty Obligations
- Part 229. Deduction - Gross Receipts Tax - Administrative and Accounting Services
- Part 230. Deduction - Gross Receipts Tax - Rental Or Lease of Vehicles Used In Interstate Commerce
- Part 231. Deduction - Gross Receipts Tax - Trade-In Allowance
- Part 232. Deduction - Gross Receipts Tax - Sale of Prosthetic Devices
- Part 233. Deduction - Gross Receipts Tax General Hospitals [Reserved]
- Part 234. Deduction - Gross Receipts Tax - Sale of Prescription Drugs
- Part 235. Deduction - Gross Receipts Tax - Sale of Certain Services Performed Directly On Product Manufactured
- Part 236. Reserved
- Part 237. Deduction - Compensating Tax
- Part 238. Deduction - Compensating Tax - Use of Tangible Personal Property For Leasing
- Part 239. Deduction - Gross Receipts Tax - Fundraising
- Part 240. Deduction - Gross Receipts Tax - Receipts of Sale of Food At Retail Food Store
- Part 241. Deduction - Gross Receipts Tax - Receipts of Health Care Practitioners
- Part 242. Deduction - Gross Receipts Tax - Receipts of Retailers From Sales of Certain Tangible Personal Property
- Part 243 - 246. Reserved
- Part 247. Deduction - Gross Receipts Tax - Solar Energy Systems
- Part 248. Deduction - Gross Receipts Tax - Medical Treatment of Cattle
- Part 249. Deduction - Gross Receipts Tax - Leasing of Construction Equipment
- Part 250. Deduction - Gross Receipts and Compensating Taxes - Locomotive Fuel
- Part 251 - 299. Reserved
- Part 300. Credit - Gross Receipts Tax - Services
- Part 301. Credit - Compensating Tax
- Part 302. Credit - Gross Receipts Tax - Service For Resale