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New Mexico Administrative Code
Title 3
Chapter 2
Part 206
Deduction - Gross Receipts Tax - Sale of a Service for Resale
State of New Mexico
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1
Issuing Agency
2
Scope
3
Statutory Authority
4
Duration
5
Effective Date
6
Objective
7
Definitions
8
Receipts from the Next Sale Must Be Taxable
9
Separately Stating by Attachment to Principal Billing
10
Installation Service
11
Certain Services Which Are Used and Not Resold
12
Nonconstruction Services Sold to Construction Contractors
13
Advertising and Broadcast Services
14
Transportation Services
15
Medical Services
16
Linen Service for Restaurants
17
Equipment Repair Services
18
Photo Processing Service
19
Morticians
20
Telecommunications Services
21
Garbage Collection
22
Receipts from Sale of Services to Fulfill Promisor's Obligation under Automotive Service Contract Not Deductible