N.M. Code R. § 3.2.20.10 – “Facility Open to the General Public” Defined

A. The term “facility open to the general public” means a physical structure or location through which a member of the general public may transact business with the governmental entity to purchase tangible personal property or a service. A “facility open to the general public” does not necessarily involve the personal physical access by the member of the general public to the physical structure or location so long as any member of the general public may arrange through the facility the purchase of tangible personal property or a service.
B. Example: State agency X publishes a magazine which it sells to the general public. The magazine is physically prepared and printed in State A. It is mailed to subscribers through delivery in State A to the United States postal service. A person may subscribe to the magazine only by contacting a subscription service located in State B. Although there is little, if any, direct contact between the agency publishing the magazine and its customers, nevertheless the agency is selling tangible personal property through a facility open to the general public. Its receipts from selling the magazine are governmental gross receipts.
[6/28/91, 11/15/96; 3.2.20.10 NMAC - Rn, 3 NMAC 2.100.10, 4/30/01]