New Mexico § 7-9-13.5 Exemption; gross receipts tax and governmental gross

New Mexico Statutes

§ 7-9-13.5 — Exemption; gross receipts tax and governmental gross

New Mexico § 7-9-13.5

Ch. 7Taxation

Art. 9Gross Receipts and Compensating Tax

This text of New Mexico § 7-9-13.5 (Exemption; gross receipts tax and governmental gross) 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. § 7-9-13.5 (2026).

Text

receipts tax; event center surcharge. Exempted from the gross receipts tax and from the governmental gross receipts tax are the receipts from selling tickets, parking, souvenirs, concessions, programs, advertising, merchandise, corporate suites or boxes, broadcast revenues and all other products or services sold at or related to a municipal event center or related to activities occurring at the event center on which an event center surcharge is imposed pursuant to the Municipal Event Center Funding Act [3-66-1 to 3-66-11 NMSA 1978].

Free access — add to your briefcase to read the full text and ask questions with AI

receipts tax; event center surcharge. Exempted from the gross receipts tax and from the governmental gross receipts tax are the receipts from selling tickets, parking, souvenirs, concessions, programs, advertising, merchandise, corporate suites or boxes, broadcast revenues and all other products or services sold at or related to a municipal event center or related to activities occurring at the event center on which an event center surcharge is imposed pursuant to the Municipal Event Center Funding Act [3-66-1 to 3-66-11 NMSA 1978].