New Mexico Statutes

§ 7-9-19 — Exemption; gross receipts tax; livestock feeding

New Mexico § 7-9-19
JurisdictionNew Mexico
Ch. 7Taxation
Art. 9Gross Receipts and Compensating Tax

This text of New Mexico § 7-9-19 (Exemption; gross receipts tax; livestock feeding) 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. § 7-9-19 (2026).

Text

A.Exempted from the gross receipts tax are the receipts of any person derived from feeding or pasturing livestock.
B.Receipts derived from penning or handling livestock prior to sale are receipts derived from feeding livestock for the purposes of this section.
C.Receipts derived from training livestock are receipts derived from feeding livestock for the purposes of this section.

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Legislative History

1953 Comp., § 72-16A-12.7, enacted by Laws 1969, ch. 144, § 12; 1974, ch.

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Bluebook (online)
New Mexico § 7-9-19, Counsel Stack Legal Research, https://law.counselstack.com/statute/nm/7/7-9-19.