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New Mexico Administrative Code
Title 3
Chapter 2
Part 116
Exemption - Gross Receipts Tax - Occasional Sale of Property or Services
State of New Mexico
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1
Issuing Agency
2
Scope
3
Statutory Authority
4
Duration
5
Effective Date
6
Objective
7
Definitions
8
Criteria Used in Determining Isolated or Occasional Sales
9
License to Do Business or Holding Out to Do Business
10
Persons Having Rental Units
11
Sale or Leasing the Same or Similar Property
12
Executors' and Administrators' Fees
13
Trustee Fees
14
Safe Harbor Lease - Seller/Lessee