N.M. Code R. § 3.2.20.17 – Receipts from Services - General

A. Receipts of any agency, institution, instrumentality or political subdivision of the state of New Mexico from performing services other than services which are entirely or predominantly refuse collection, refuse disposal, sewage or recreational, entertainment or athletic services are not governmental gross receipts.
B. Example: Receipts from the sale of advertising space in a publication of a state agency are not receipts from performing a refuse collection, refuse disposal, sewage or recreational, entertainment or athletic service and are not governmental gross receipts.
[6/28/91, 10/2/92, 11/15/96; 3.2.20.17 NMAC - Rn, 3 NMAC 2.100.17, 4/30/01]