N.M. Code R. § 3.2.20.21 – Receipts from Sales of Tangibles - Facilities Not Open to the General Public

A. Receipts from sales of tangible personal property to persons through facilities not open to the general public are not governmental gross receipts.
B. Example 1: The bookstore of a state university sells textbooks and other course-related materials to its students in a facility to which access is denied to anyone without a current student, faculty or staff identification card. Purchase of the materials is accomplished entirely within this facility. Receipts from selling these textbooks and other educational materials are not sales of tangible personal property through facilities open to the general public. Therefore such receipts are not governmental gross receipts.
C. Example 2: The cafeterias of public schools generally provide lunches to students, faculty and staff only. Members of the general public as a general rule are denied access; special permission is required for parents or other school visitors to purchase food from the cafeterias. Receipts from sale of food, drink and other tangibles by school cafeterias operating as described above are not sales of tangible personal property through facilities open to the general public. Therefore such receipts are not governmental gross receipts.
[6/28/91, 11/15/96; 3.2.20.21 NMAC - Rn, 3 NMAC 2.100.21, 4/30/01]