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New Mexico Administrative Code

Part 205

Deduction - Gross Receipts Tax - Sale of Tangible Personal Property for Resale

State of New Mexico

1Issuing Agency 2Scope 3Statutory Authority 4Duration 5Effective Date 6Objective 7Definitions 8Delivery of the Nontaxable Transaction Certificate 9Sale on Installed Basis 10Tangibles Sold for Use in Performance of a Service Versus Simultaneous Transactions - Billing Practices 11Sale of Tangible Personal Property to a Federal Contractor or Subcontractor 12Consignment Sales 13Packaging and Related Materials 14Medicines and Medical Supplies 15Food and Related Supplies 16Vending Machines 17Sale to an Electric Cooperative Association 18Parts and Supplies Sold under Service Contracts 19Computer Software 20Use of Tangible Personal Property by Hotels, Motels and Similar Facilities 21Utility Sales by Landlord