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New Mexico Administrative Code

Part 20

Governmental Gross Receipts

State of New Mexico

1Issuing Agency 2Scope 3Statutory Authority 4Duration 5Effective Date 6Objective 7Definitions 8ReservedRepealed 9“Receipts” and “Taxable Activity” Defined 10“Facility Open to the General Public” Defined 11Intangibles - Indebtedness 12Intangibles - Receipts from Sale of Licenses or Permits 13Reporting, Filing or Registration Fees 14Receipts from Granting Licenses to Use Real Property 15Receipts from Granting Licenses to Use Information or Personal Property 16Receipts from Leasing 17Receipts from Services - General 18Receipts from Services - Refuse Collection, Refuse Disposal and Sewage 19Receipts from Services - Recreational, Entertainment and Athletic Services 20Receipts from Transactions Which Are Predominantly the Sale of Tangible Personal Property 21Receipts from Sales of Tangibles - Facilities Not Open to the General Public 22Taxes 23Grants - Donations 24Agency 25Implementation of Governmental Gross Receipts Tax for Cash Basis Taxpayers and Accrual Basis Taxpayers 26Registration and Filing 27Governmentally-owned Water Utilities - Installation and Stand-by Charges - Minimum Charges 28Time-price Differentials - Income from Investments 29ReservedRepealed 30Receipts from Sale of Real Estate 31Receipts from Recreational, Athletic and Entertainment Services 32Fines