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New Mexico Administrative Code
Title 3
Chapter 2
Part 225
Deduction - Gross Receipts Tax - Commissions
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
Commissions on Sales of Real Property, Intangible Property or Privileges
9
Commissions Paid to Nonemployee Agents
10
Stockbrokers
11
Auctioneers
12
Sales “Not Subject” to Gross Receipts Tax