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New Mexico Administrative Code
Title 3
Chapter 2
Part 209
Deduction - Gross Receipts Tax - Sale of Construction Materials
State of New Mexico
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1
Issuing Agency
2
Scope
3
Statutory Authority
4
Duration
5
Effective Date
6
Objective
7
Ingredient or Component Part Defined
8
Items That Are Not Ingredient or Component Parts - Oil Field
9
Items That Are Ingredient or Component Parts - Oil Fields
10
Materials in Concrete Work
11
Sale of Water
12
Forms and Fuel
13
Welding Rods
14
Paint and Painting Supplies
15
Sprinkler Systems
16
Burner Fuel
17
Survey Supplies
18
Windows and Doors
19
Electricity
20
Blueprints - Photostats
21
Compensating Tax on Materials
22
Ingredient and Component Parts of a Construction Project
23
Construction Materials Used in Nontaxable Construction Projects
24
Materials Used in Nontaxable Projects
25
Carpets and Draperies Installed in a Construction Project
26
Materials Used in Government or Non-profit Projects