3.21.5.9

PERSONS ENGAGED IN PROVIDING INTERSTATE TELECOMMUNICATIONS SERVICES - HOTELS AND MOTELS PROVIDING INTERSTATE TELECOMMUNICATIONS SERVICE TO GUESTS:

1. A. Persons engaged in the business of providing interstate telecommunications in New Mexico are those persons licensed to do so by the federal communications commission or by any agency of the state of New Mexico having authority to license providers of interstate or intrastate telecommunications service.

   B Unless the establishment is licensed as required in Subsection 3.21.5.9A NMAC, hotels, motels and similar establishments offering interstate telecommunications service to guests in conjunction with the rental of rooms or other facilities are not “engaging in interstate telecommunications business” for purposes of the Interstate Telecommunications Gross Receipts Tax Act. Receipts of the establishment from providing such service are subject to the provisions of the Gross Receipts and Compensating Tax Act.

2. C. Section 3.21.5.9 NMAC applies retroactively to transactions on or after July 1, 1992.

   [9/16/92, 5/15/97; 3.21.5.9 NMAC - Rn & A, 3 NMAC 21.5.9, 1/15/01]

   HISTORY OF 3.21.5 NMAC:

   Pre-NMAC History: The material in this part was derived from that previously filed with the State Records Center:

   TRD Rule TEL-92, Regulations Pertaining to the Interstate Telecommunications Gross Receipts Tax Act, Section 7-9C-1 to 7-9C-11 NMSA 1978, filed 9/16/92.

   TRD Regulation ITG 3:1, Regulation Pertaining to the Interstate Telecommunications Gross Receipts Tax Act, Section 7-9C-3 NMSA 1978, filed 3/16/95.

   History of Repealed Material: [RESERVED]

   NMAC History:

   3 NMAC 21.5, Interstate Telecommunications, filed 5/1/97.

   3.21.5 NMAC, Interstate Telecommunications, filed 1/4/01