N.M. Code R. § 18.19.4.52
A. A portion of an enclosed building shall not qualify as an established place of business if it is within a building which houses activities other than those of the dealer, or the dealer's incidental business activity; and either:
B. The burden of proof shall be on the dealer to show that a portion of an enclosed building should be qualified as an established place of business.
[7/19/1994, 9/14/1996; 18.19.4.52 NMAC - Rn, 18 NMAC 19.4.13.3, 9/14/2000]