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New Mexico Administrative Code

Part 212

Deduction - Gross Receipts Tax - Sales to Governmental Agencies

State of New Mexico

1Issuing Agency 2Scope 3Statutory Authority 4Duration 5Effective Date 6Objective 7Definitions 8Leasing of Tangible Personal Property to a Governmental Agency 9Sale of Service to a Governmental Agency 10Construction Performed for a Governmental Agency 11Sale of Meals 12Lodging 13Public Housing Authority 14Landscaping 15Sale of Dentures to Inmates of Prisons 16School Pictures 17Non-appropriated Activities of Military Services 18Sale of Drugs to Welfare Patients 19Proof of Payment 20Metropolitan Redevelopment Projects 21Government Credit or Procurement Card Purchases 22Tangible Personal Property in Projects Financed by Industrial Revenue or Similar Bonds 23Sale of a License to a Government 24Custom Software 25Federal Credit Unions Are Governmental Instrumentalities but State Credit Unions Are Not 26American National Red Cross 27Sale of Gases