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New Mexico Administrative Code

Part 1

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State of New Mexico

1Issuing Agency 2Scope 3Statutory Authority 4Duration 5Effective Date 6Objective 7Definitions 8Citation of Regulations 11Construction 12Engaging in Business 14Gross Receipts - General 15Gross Receipts; Tangible Personal Property 16Gross Receipts - Real Estate and Intangible Property 17Gross Receipts - Leasing 18Gross Receipts 19Gross Receipts; Receipts of Agents 20N.M. Code R. § 3.2.1.20 21Tax on Gross Receipts from Services Performed Outside the State 22Leasing 23“Performance of a Service”, “Product of the Service”, “Initial Use”, and “Delivery”; Presumptions 25Manufacturing - General Examples 27Property 29Services 30Use and Using