New Mexico § 3-38-16 Exemptions

New Mexico Statutes

§ 3-38-16 — Exemptions

New Mexico § 3-38-16

Ch. 3Municipalities

Art. 38Licenses and Taxes

This text of New Mexico § 3-38-16 (Exemptions) is published on Counsel Stack Legal Research, covering New Mexico primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

N.M. Stat. Ann. § 3-38-16 (2026).

Text

The occupancy tax shall not apply: A. if a vendee:

(1)has been a permanent resident of the taxable premises for a period of at least thirty consecutive days, unless those premises are temporary lodging; or (2) enters into or has entered into a written agreement for lodgings at the taxable premises for a period of at least thirty consecutive days, unless those premises are temporary lodging; B. if the rent paid by a vendee is less than two dollars ($2.00) a day; C. to lodging accommodations at institutions of the federal government, the state or any political subdivision thereof; D. to lodging accommodations at religious, charitable, educational or philanthropic institutions, including accommodations at summer camps operated by such institutions; E. to clinics, hospitals or other medical f

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The occupancy tax shall not apply: A. if a vendee: (1) has been a permanent resident of the taxable premises for a period of at least thirty consecutive days, unless those premises are temporary lodging; or (2) enters into or has entered into a written agreement for lodgings at the taxable premises for a period of at least thirty consecutive days, unless those premises are temporary lodging; B. if the rent paid by a vendee is less than two dollars ($2.00) a day; C. to lodging accommodations at institutions of the federal government, the state or any political subdivision thereof; D. to lodging accommodations at religious, charitable, educational or philanthropic institutions, including accommodations at summer camps operated by such institutions; E. to clinics, hospitals or other medical facilities; or F. to privately owned and operated convalescent homes or homes for the aged, infirm, indigent or chronically ill.