Taxation and Revenue Department

Rulings in Force as of January 2010

Introduction

This publication contains all active Taxation and Revenue Department rulings issued with respect to all programs administered by the Department, except property tax. (Rulings under the Property Tax Code are a separate series excluded fron this document although they will be added in the future.) Because of its size, this is no longer a paper publication; it appears solely in electronic format (i.e., on diskette and on the Department's internet website). Updates to the publication occur on an ongoing basis and appear soon after the effective date of a ruling's issuance or withdrawal.

The rulings are in a standardized format. Additionally in some cases, errors on the original are corrected by inserting material in brackets. For example, if the oroginal contained the word "on" when the context clearly indicates "or", "[or]" will appear. Other editing for consistency in style has taken place as well.

Each ruling is assigned a three-part number in this format: XXX-YY-ZZ. The first part indicates the subject category under which the ruling is listed. For most rulings this is straightforward, but some rulings may deal with more than one subject or be classifiable under several headings. Regardless, rulings are assigned only one subject category. The second part indicates the year in which the ruling was issued. The last number is simply a sequence indicator separately identifying rulings on the same topic issued in the same year. The category-numbering scheme is displayed on the following page.

A ruling is a written statement by the Secertary, of limited application to one or a small number of taxpayers, interpreting the statutes to which it relates. A ruling responds to a request for clarification of the tax consequences of a specified set of circumstances. To be effective a ruling not only must be signed by the Secretary, but it must also be reviewed by the Attorney General or other legal counsel of the Department.

Section 7-1-60 NMSA 1978 provides for estoppel against the state in certain circumstances. In a proceeding pursuant to the Tax Administration Act, the department shall be estopped pursuant to Section 7-1-60 NMSA 1978 from obtaining or withholding the relief requested if it is shown by the party adverse to the department that the party's action or inaction subject to dispute was in accordance with any ruling addresses to the party by the Secretary, unless the ruling had been rendered invalid or had been superseded by regulation or by another ruling addressed to the party at the time the asserted liability for tax arose.

A person or persons requesting a ruling from the Secretary with respect to a tax or tax act administered in accordance with the Tax Administration Act must be a taxpayer as defined in Section 7-1-3 NMSA 1978. The taxpayer's reprensentative, such as an accountant or attorny, may request a ruling on behalf of the taxpayer but must disclose the name of the taxpayer. While the Department is not required to issue a ruling when requested to do so, the Department  carefully considers every request. The Department will not issue a ruling to a taxpayer who is undergoing an audit, who has an outstanding assessment, or who is involved in a protest or litigation with the Department over the subject matter of the request. Rulings issued with respect to the property tax may be issued in response to request for clarification by the owner of the property or any official whose job concerns the valuation or taxation of the property. A copy of a ruling addressed  to a taxpayer will be sent to a taxpayer's reprensentative when requested.

The Secretary may modify or withdraw any previously issued ruling and shall withdraw or modify any ruling when subsequent legislation, regulations, final court decision or other rulings have invalidated a ruling or portions of a ruling.

200-93-1 --- Nexus of Corporation
200-93-2 --- Municipal Housing Development Corporation
200-93-3 --- 501(c)(2) Corporation Owned by a Nonprofit Organization
200-94-1 --- Application of PL 86-272
200-95-1 --- Military Retirement Pay
200-97-1 --- Application of PL 86-272
200-97-2 --- Block Return
200-98-1 --- Income Tax Credit for Taxes Paid to Another State
200-99-1 --- Income of Out-of-State Corporation from Solicitation of Sales by Independent
                       Sales Agents in New Mexico
200-99-2 --- Income Earned from IRS Distributions Attributable to Investments in  U.S.
                       Government  Obligations
200-00-01 --- Employee in NM Creates Corporate Income Tax & Corporate Franchise Tax
                         Liability
200-01-1 --- Nexus is Established When Out-of -State Corporation Performs Services in NM
200-01-2 --- Composite Return & PTE Return Fililng Requirements for Pass-Through Entity                         Group Composed of Trusts & Individuals.

                          ALLOCATION/APPORTIONMENT OF INCOME:

210-92-1 --- Same Income Taxed in Two States
210-98-1 --- Separate Reporting - Profit and Losses

                          PERSONAL INCOME TAX - RESIDENCY:

225-94-1 --- Severance Pay
225-98-1 --- Spouses With Different States of Residency: Allocation of Income
225-03-1 --- IRA Distributions – Credit for Taxes Paid to Another State on IRA Contributions

                           PERSONAL INCOME TAX - EXEMPTIONS:

                            PIT - MODIFIED GROSS INCOME:

256                                                                                                                                 Back to Top 

                           PIT - LOW INCOME COMPREHENSIVE TAX REBATE:

260-93-1 --- Children May Not File Separate Claims

                          PIT - PROPERTY TAX REBATE:

262-99-1 --- County Liability to Reimburse the State for Property Tax Rebates Resulting                          from the Adoption of a Resolution under Section 7-2-18(J)

                           WITHHOLDING TAX:

280-95-1 --- Withholding: Independent Agents
280-95-2 --- Withholding: Resident Employee
280-02-1 --- Withholding: Tribal Members and Spouses
280-06-1 --- Withholding: Tribal Member Working on Land Owned by 19 Pueblos

                           INHERITANCE/SUCCESSION TAX:

353

355-94-1 --- Estate Tax: Non-resident

                          UNCLAIMED PROPERTY:

380                                                                                                                                  Back to Top 

400-92-2 --- Nexus of R&D Business
400-92-3 --- Motor Vehicle Leasing - Fuel Charges
400-92-4 --- Motor Vehicle Leasing - Taxes and Fees
400-93-1 --- Motor Vehicle Leasing - Repair Charges
400-96-1 --- Car Rental - Collision Damage Waiver
400-05-1 --- Forgiveness of Debt as Other Consideration
400-05-2 --- Nexus and Internet Advertising

                         GR&CTA - GROSS RECEIPTS TAX - GENERAL:

401-92-1 --- Sales of Discount Cards
401-92-2 --- Services of Non-profit Shelter Home
401-92-3 --- License to Access Database
401-92-4 --- Parts Locator Service
401-92-5 --- Receipts from Operating Another's Stores
401-92-6 --- Petroleum Products Loading Fee
401-93-2 --- Management Services Related to Medical Equipment
401-93-4 --- Distribution of "Free" Hair Care Products
401-94-2 --- Sale of Postage Stamps
401-94-3 --- Car Rental -- Rate Guarantees
401-94-4 --- Receipts from Providing Financial Data
401-94-5 --- Out of State Check Guarantee Program
401-95-1 --- Garment Rentals - Out of State
401-95-2 --- Sale of Cellular Phones and Activation Fees
401-95-5 --- Leasing of Grain Storage/Drying Bins
401-95-6 --- Sale of Club Discount Cards
401-95-7 --- Cooperative -- "Engaging in Business"
401-95-8 --- Employee Leasing
401-95-9 --- Lease Vehicle: Trade In/Down Payment
401-95-10 --- Commissioned Catalogue Agent
401-96-7 --- Sale of Cellular Phones and Activation Fees
401-96-9 --- Purchase of Accounts Receivables
401-97-1 --- Internet Services - First Tier Provider
401-97-3 --- Internet Access - Dial Up & Network Accounts
401-97-4 --- Internet Services - Electronic Mall
401-97-5 --- Joint Employer                                                                                       
401-97-6 --- Sale of Software via Internet
401-97-7 --- Rental in a Bed and Breakfast
401-98-1 --- Payment for Serving on Board of Trustees                                     Back to Top        
401-98-2 --- Payment for Serving on Board of Trustees
401-98-4 --- Taxability of Student Loan Repayment Money
401-98-5 --- Management Services - Reimbursed Payroll Expenses
401-98-6 --- Payment received by Co-Guardians
401-98-7 --- Grant Funds Used to Develop Training Center
401-98-8 --- Ancillary Entertainment Services
401-98-9 --- Fees for Adventure Programs
401-98-11 --- Annual Trade Show Establishes Nexus
401-98-12 --- Parent Corporation’s Nexus Does Not Create Nexus for Subsidiary
401-98-13 --- Services Performed for an Affiliated Limited Partnership
401-98-14 --- Services Performed by a Utility for a Supplier
401-98-15 --- Receipts of Organization Denied 501(c)(3) Status
401-99-1 --- Sale of Discount Card
401-99-2 --- Sale of E-mail and Facsimile Transmission Services
401-99-3 --- Sales of Electronic Advertisement Design Services & Resale of Space on                          Internet Web Site
401-99-4 --- Use of NTTCs - Sale and Leaseback
401-99-5 --- Services Performed by a Disclosed Agent & Services for Resale
401-00-1 --- Valid NTTCs for the Purchase of Car Wash Services
401-00-2 --- Receipts from Court Reporting Referral Services
401-00-3 --- Fees & Taxes Remitted by Disclosed Agent
401-00-4 --- Disbursement of Grant Funds by a Disclosed Agent
401-01-1 --- Time Price Differential-Late Payment Fees Charged by Utility
401-01-2 --- Sale of Gases to Governmental Entity or 501(c)(3) Organization
401-01-3 --- Receipts from the Sale of Real Property - Use of NTTCs
401-01-4 --- Printed Material - Sold to Hotels for Use by Hotel Guests
401-02-1 --- Services Performed Inside & Outside NM; Construction Warranty Repairs
401-02-2 --- Receipts from the Sale &Installation of Ditch Liners
401-02-3 --- Receipts from The Sale of Membership Fees in NM
401-02-4 --- Receipts from Resource Fees and Text Update Fees for Educational
                       Institution
401-02-5 --- Receipts Received in a Disclosed Agency Relationship
401-02-6 --- Receipts from Facility Fee Added to Ticket Price
401-03-1 --- Electronic Entertainment and Information Services Provided in Hotels
401-03-2 --- Receipts from the Collection of Accounts Receivable
401-03-3 --- Receipts from Providing Web Access to Archived Information
401-03-4 --- Applicable Gross Receipts Tax Rate
401-04-3 --- Consignment Sales Interstate Commerce
401-05-1 --- Receipts From Reimbursements for Installed Equipment
401-06-1 --- Receipts from the Sale of Aerospace Services
401-07-1 --- Receipts from One-Time Installation of Exhibit in NM
401-09-1 --- Receipts from Rental of Audio -Visual Equipment on Pueblo Land
401-09-2  --- Receipts from Wi-Fi Internet Service on Flights
401-09-3 ---Receipts from Employment-Related Administrative Functions
401-09-4 ---Receipts from Online Insurance Claim Management Services
401-09-5  ---Receipts from Drop Shipment Transactions

                          GR&CTA - TRANSACTIONS OF/WITH GOV'TS:                         Back to Top         

405-92-2 --- Servicing Water Wells for Governments
405-92-3 --- Telecommunications System Installation
405-92-5 --- Federal Contracts: Leasing of Property
405-92-6 --- Federal Contracts: Consumed Services
405-92-7 --- Federal Contracts: Sale of Property
405-92-8 --- Federal Contracts: Reimbursement of Employee
405-93-1 --- Video Produced for Municipality
405-93-2 --- Federal Contracts: Services Performed Out-of-State
405-93-3 --- Legal Services Performed for FNMA
405-93-4 --- Sales of Highway Construction Materials to Governments
405-93-5 --- Federal Government: National Laboratory
405-94-1 --- Federal Government: Overhead on Gross Receipts Tax
405-94-2 --- Use of NTTCs on IRB Projects - Nonconstruction
405-94-3 --- Use of NTTCs on IRB Projects - Nonconstruction
405-94-4 --- Research and Development - Initial Use
405-95-1 --- Sales to Government - Oil and Lube Services
405-95-3 --- Sales to US Government - Residuals
405-95-4 --- Government-Construction vs Tangible Personal Property
405-95-5 --- Sales Government-Sales of Tangible Personal Property
405-96-1 --- Sales to Non-New Mexico Governments
405-96-2 --- Purchases by NM Educational Institution
405-96-4 --- Operation of Water Treatment Facility - Agency
405-96-5 --- Government-Service vs. Tangible Personal Property
405-96-6 --- Sales to Government-Software Licenses
405-96-7 --- Government-"Pooling" and NTTC Usage
405-96-9 --- State-License of Investment Software
405-96-10 --- Government-Construction vs. Tangible Personal Property
405-96-11 --- Sales to Government - "Prepackaged" Software
405-97-2 --- Government-Construction vs. Tangible Personal Property
405-97-4 --- Federal Contract: Research and Development
405-97-5 --- Computer Equipment & Software
405-97-6 --- Operation, Management & Maintenance - Waste Water System
405-97-7 --- Sales to Government - Road Signs
405-97-9 --- National Laboratory - Initial Use
405-97-10 --- Development and Testing - Initial Use
405-97-11 --- Lease of Aircraft vs. Sale of Services
405-98-1 --- Initial Use
405-98-2 --- Sale of Modular Relocatable Building to Government
405-98-4 --- Services Performed by Instrumentality of Another State
405-99-1 --- Research Services Performed in NM - Initial Use             Back to Top 
405-99-2 --- Aerospace Services Sold to the USAF                                       
405-99-3 --- Sale of Software License to Government Agency or 501(c)(3)Organization
405-99-4 --- Initial Use and Delivery of Product of Service either inside or outside NM
405-00-1 --- Software Developed and Integrated into Hardware – Services
                       vs.Tangible Personal Property
405-00-2 --- Sales of Portable Buildings to School Districts and Indian Tribes and Sales
                       of Modular Buildings used in a Construction Project
405-01-1 --- Receipts from Services Inside and Outside NM and Initial Use or Delivery of                         Product of R&D Services
405-01-2  ---  Receipts from Selling Tangibles and R & D Services to a Government
                         Agency
405-01-3 --- Receipts from Selling Services Performed Inside and Outside NM to a                                   Government Agency
405-01-4 --- Receipts from Selling Tangibles and R&D Services to a Government Agency,                          501(c)(3) Organization or National LaboratoryInside and Outside NM
405-02-1 --- Receipts from Performing Space Operations for a Government Agency
405-02-2 --- Reimbursed Expenses - Contract Termination
405-02-3 --- Receipts from Performing Space Operations in NM under Government Contract
405-03-1 --- Reimbursed Expenses Incurred in Connection With a Government Contract
405-04-1 --- Receipts from Performing Water Treatment Services
405-04-2 --- Receipts from Resale of Water System Property and Services to a
                       Municipality
405-05-1 --- Receipts from Sales of Wind Electricity Generation Equipment
405-05-2 --- Receipts from Sales of Wind Electricity Generation Equipment
405-05-3 --- Receipts from Sales of Wind Electricity Generation Equipment
405-06-1 --- Receipts from Developing a Wind Farm
405-06-2 --- Receipts from Payload Integration Services on a Satellite
405-07-4 --- Receipts from a Federal Contract for Activities Related to Space Operations
405-08-2 --- Receipts from Military Construction Services with Special Operations
                       Mission
405-08-3 --- Recipts from a Federal Contract Related to Nanosatellite Design and Testing
405-09-1 --- Receipts from Research and Development for Space Operations
405-09-2 --- Receipts from Performing Services Related to Space-Based Research

                        GR&CTA - TRANSACTIONS OF/WITH INDIANS:

                        GR&CTA - TRANS. OF/WITH NOT-FOR-PROFITS:                         Back to Top   

407-92-1 --- Organization without IRS Determination Letter
407-93-1 --- Medicare/Medicaid Reimbursements to Teaching Physicians
407-95-1 --- Purchase of Construction Materials by 501(c)(3)
407-95-2 --- Art Sales through 501(c)(3)
407-95-3 --- TV Translator Services and 501(c)(4)
407-96-1 --- Sale of Meals to 501(c)(3)
407-96-3 --- Determining 501(c) Status for Taxation
407-97-1 --- Purchase of Construction Materials - Type 9 NTTC
407-98-1 --- Sale or Lease of Property to 501(c)(6)
407-98-2 --- Isolated or Occasional Sales by Trade Association
407-98-3 --- Computer Hardware and Software Maintenance Contracts
407-98-4 --- Purchase by Church of Prefabricated
407-99-1 --- Educational Testing Services
407-99-2 --- Receipts of a Chamber of Commerce
407-00-1 --- When Receipts From Grant Funds Are Not "Gross Receipts" 4 
407-01-1 --- Receipts of a 501(c)(4) from Registration Fees and Sponsor Contributions
407-01-2 --- Sales to U.S. by Non-Profit Entity

                         GR&CTA - EXEMPTIONS - GENERAL:                                          Back to Top 

410-89-6 --- Apartment Management Services
410-92-1 --- Mutual Domestic Water Consumers Association
410-94-1 --- Qualified Performing Artist's Receipts Are Wages
410-95-1 --- Taxation of Statutory Mergers
410-95-2 --- Sale of Title Plant-Isolated and Occasional
410-96-1 --- Honorariums - Speaking Engagements
410-97-1 --- Management/Trustee Fees
410-97-2 --- Chamber of Commerce - Sale of Advertising
410-99-1  --- Sublease of Building & Tower Space for Communication Equipment
                        - Lease vs. License To Use
410-01-1 --- Receipts of 501(c) (12) Water Association from Selling Water to Members
410-01-2 --- Storage Units at a Marina - Lease vs. License to Use
410-01-3 --- Receipts from Services Performed by Property Management Company
                       Inside & Outside NM
410-02-1 --- Federal Preemptiom - Airline Service Agreement
410-07-1 --- Receipts of a Licensed Life and Health Insurance Company: Preemptions
410-07-2 --- Isolated and Occasional Sale by Coal Mining Company

                         GR&CTA - EXEMPTIONS - AGRICULTURE:

411-94-1 --- Milk Bought by Nonprofit Agricultural Marketing Association
411-95-1 --- Raising and Selling Night Crawlers
411-02-1 --- Receipts from Trapping Animals and the Sale of Pelts

                         GR&CTA - EXEMPTIONS - NATURAL RESOURCES:

412-92-1 --- Transportation of Intermediate Product
412-92-2 --- Transactions of Natural Gas Broker
412-98-1 --- Production of Electricity Using Calcium Carbonate Rock
412-02-1 --- Transportation and Sales of Petroleum Products

                          GR&CTA - DEDUCTIONS - GENERAL

420-92-1 --- Country Club's Receipts
420-93-1 --- Software
420-93-2 --- Sales of Medicines and Medical Products
420-93-3 --- Receipts from Proprietary Software
420-94-1 --- Signed Language Interpretation Service
420-94-2 --- Core Charges - Automobile Parts & Accessories
420-95-1 --- NTTC  Engineering/Design
420-96-1 --- Lodging  Reservation Services
420-97-1 --- Newspaper  Printing Service
420-99-1 --- Sale of License to Access and Use Information on the Internet
420-99-2 --- NTTCs  Drafting Supplies and Blueprinting
420-06-1 --- NTTCs  Medical Imaging Services

GR&CTA - DEDUCTIONS - INTERSTATE COMMERCE:                

422-92-1 --- R&D contract: Customer Contact Outside New Mexico                 Back to Top 
422-92-2 --- Advertising Receipts of Magazine Circulated Interstate
422-92-3 --- Third-party Services to Shareholders
422-92-4 --- Initial Use for Intended Purpose Outside New Mexico
422-92-5 --- Executive Recruiting Services
422-93-1 --- Hauling for Affiliated Corporations
422-94-1 --- Recruiting Fee for Out-of-State Client
422-94-2 --- NM Tour Packaging
422-94-3 --- Interstate Data Telecommunications
422-94-4 --- Investigations for Out-of-State Client
422-95-1 --- Sale of Services to a Real Estate Investment Trust
422-95-2 --- Sale of Services to a Real Estate Investment Trust
422-95-3 --- Repairing of Aircraft in New Mexico
422-96-1 --- Computer Bulletin Board Services - Out of State Buyer
422-96-2 --- Collection Agency Services - In state and Out of State
422-96-3 --- Environmental Remediation Services
422-96-4 --- Audio Conferencing Services
422-96-5 --- Engineering Services by Instate Employee
422-96-6 --- Collection Agency Services - In state and Out of State
422-96-7 --- Advertising on the Internet
422-97-1 --- Correspondence Courses Sales to Out-of-State Customers
422-97-2 --- Electronic "POS" and "EDC" Services
422-97-3 --- Information Service Sales to an Out-of State Customers
422-98-1 --- Hot Air Balloon Rides - "Air Commerce"
422-98-2 --- Data Processing Performed Outside NM
422-98-3 --- Website Design and Hosting Services
422-98-5 --- Services Performed Inside and Outside NM
422-98-6 --- Marketing and Meeting Planning Services
422-98-7 --- Initial use & Delivery of Product of Service - Information
422-98-9 --- Computer Hardware & Software -Technical/Advice Services
422-98-10 --- Initial Use & Delivery of Product of Service - Financial Information
422-98-11 --- Initial Use & Delivery of Product of Writing Service
422-98-12 --- Creating & Hosting Web Sites Inside & Outside NM
422-98-13 --- Grant Funds Used in R& D Services
422-98-14 --- Initial Use of R&D Services Performed Outside NM
422-99-1 --- Fees of a Talent Agent for Booking Clients
422-99-2 --- Services Performed Within and Without NM
422-99-3 --- Research and Writing Services for Out of State Buyers
422-99-4 --- Advertising Receipts of Periodicals from Out of State Customers
422-99-5 --- Investigative Services Performed for Out-of-State Buyer
422-99-6 --- Sales of Electronic Databases and Catalogs to NM Customers
422-99-7 --- Machine Tools Shipped Out of State - Where "Use" Occurs
422-00-1 --- Drop Shipment Sales
422-00-2 --- Property for Resale by Distributors For Use in NM
422-00-3 --- Drop Shipment Sales                                                                         Back to Top 
422-00-4 --- Sale of Goods Over the Internet – Internet Tax Freedom Act
422-00-5 --- Initial Use and Delivery of Product of Services Performed Inside New Mexico
422-00-6 --- Call Center Support Services Performed Inside & Outside NM
422-00-7 --- Services Performed in NM for Out-of-State Buyer
422-01-1 --- Sale of Tangible Personal Property Out-of-State Buyer
422-01-2 --- Services Performed in NM - Initial Use and Delivery of Product of Service to Out-                        of-State Buyer
422-01-3 --- Services Performed in NM for Non-Residents
422-02-1  --- Flowers or Floral Products Ordered Through a NM Call Center
                       and Delivered Inside and Outside NM
422-05-1  --- Management Services Sold to an Out-of-State Buyer
422-06-1 --- News Release Services from Office in New Mexico
422-08-1 --- New Mexico Based Magazine With National Circulation and Advertising

GR&CTA - DEDUCTIONS - PROPERTY:

430-92-1 --- Bio-medical Device
430-92-2 --- Partnership Sells Real Property Constructed by Partner
430-92-3 --- Medicines Used in Treatment of Patients
430-92-4 --- Surgical Devices
430-92-5 --- Chemicals and Reagents Used in Processing Natural Gas
430-93-1 --- Food Products
430-93-2 --- Cleaning Linens Is Not Manufacturing
430-94-1 --- Cancer Drugs Sold to Oncologists or Urologists
430-94-2 --- Adult Residential Care Facility: Rents and Services
430-95-1 --- Land Developer/Construction Contractor Relations
430-96-5 --- Tour Packages by Cooking School
430-96-6 --- Glass Products Sold to Government/Indians
430-97-1 --- Rental -- Real Property vs. Tangible Personal Property
430-97-2 --- Rental -- Real Property vs. Tangible Personal Property
430-97-3 --- Rental -- Real Property vs. Tangible Personal Property
430-97-4 --- Carbon Dioxide Not a Chemical
430-97-5 --- Limestone Additive – Chemical Reagents
430-98-1 --- Some Vaccines are Prescription Drugs
430-98-2 --- Sulfuric Acid Sold in Lots in Excess of Eighteen Tons
430-99-1 --- Gross Receipts Tax Liability of Developer and of Construction Contractor
430-99-2 --- Sales of Prescription Drugs,Injectibles and Vaccines
430-99-3 --- Drop Shipment Sales
430-00-1 --- Receipts of a Manufactured Home Developer and Applicable NTTCs
430-00-2 --- Applicable NTTCs for Sales of Carpet and Floor Coverings
430-00-3 --- Rebates Received by Manufactured Home Dealer
430-00-04 --- Resale of License To Use Hotel Rooms
430-00-05 --- Apartments for Retired Person-Lease of Real Property Deduction Excludes
                         Meals & Services
430-02-1 --- Use of NTTC’s for Purchasing for Resale Student Housing & Meals
430-03-1 --- Sales of Prescription Drugs by Oncologists
430-03-2 --- Sales of Prescription Drugs by Neurologists
430-05-1 --- Use of NTTCs for Water Delivery and Wastewater Treatment and Disposal

GR&CTA - DEDUCTIONS - MANUFACTURING:        

431-94-1 --- Dopants Used in Manufacturing Silicon Wafers                           Back to Top 
431-96-1 --- Manufacturing Components-Coal, Grinding Balls, ETC.
431-97-1 --- Ion Beam Writers/Readers -- Manufacturing & Investment Credit
431-99-1 --- Manufacturing & Service on Manufactured Product -- Execution and Acceptance                         of NTTCs and Eligibility for the Investment Credit
431-00-1 --- Use of Type 13 NTTC for Processing Services Performed on Oily Sludge
431-00-2 --- Use of Type 13 NTTC for Software

431-03-1 --- Degreasing Chemicals Used in Manufacturing Metal Products

GR&CTA - DEDUCTIONS - AGRICULTURE:

432-92-1 --- Electricity Used for Irrigation
432-93-1 --- Dairy Supplies
432-94-1 --- Milk-Processing Plant: Other Consideration
432-97-1 --- Agricultural Implement-Fuel Storage Tank
432-98-1 --- Agricultural Implement-Dairy Equipment

GR&CTA - DEDUCTIONS - LEASING:

440-92-1 --- Retail Units in Mall
440-95-1 --- Lease vs Financial Agreement
440-95-2 --- Lease vs Financial Agreement
440-95-3 --- Real Property Lease & Parking Arrangement
440-96-1 --- Lease of Individual Storage Units
440-96-2 --- Sale of Motor Vehicle Leases
440-96-3 --- "Synthetic Leases" & Industrial Revenue Bonds
440-98-1 --- Real Property Lease - Gas and Electricity Charges
440-98-2 --- Receipts of Assisted Living Facilities from Leasing Property and Performing                         Services
440-01-1 --- Boat Storage Units - Lease vs. License to Use

GR&CTA - DEDUCTIONS - SERVICES - GENERAL:     

450-89-5 --- Electricity Incentive Credit                                                     Back to Top                      
450-95-1 --- Sky Cap Services at New Mexico Airports
450-95-2 --- Resale of Facsimile (FAX) Services
450-95-4 --- Construction vs. Installation of Tangible Personal Property
450-96-1 --- Sale of Graphic Design Services
450-96-2 --- Sale of Film Editing Services
450-96-3 --- 501(c)(3) Contract Food Sales
450-97-1 --- Video Entertainment Fees -- Hotels
450-97-2 --- Commissions - Independent Contractor
450-97-3 --- Commissions - Telecommunication Brokerage Service
450-98-1 --- Telephone Services Used in Providing Telephone Services
450-98-2 --- Real Estate Commissions Apportioned by Prior Agreement
450-99-1 --- Home Security Services Performed by Out-of-State Provider
450-99-2 --- Manufacture, Repair and Maintenance of Railroad Freight/Tank Cars
450-99-3 --- Reimbursement of Payroll Costs
450-99-4 --- Unrelated Business Receipts of a 501(c)(3) Hospital
450-99-5 --- Services Performed or Persons with Internet  Web Pages
450-99-6 --- Electricity Transmission Services ("Wheeling") sold to a Federal Government                          Agency
450-00-1 --- Video Entertainment and Internet Services Provided in Hotels
450-00-2 --- Services Provided by Corporation for Affiliates & Unrelated Third Parties
450-00-3 ---Telecommunication Companies’ Receipts from Performing Services and                       Selling Products in NM
450-01-1 --- DSL Telecommunications Services Sold to ISP Providers and Enterprise                                   Customers
450-01-2 --- Automated Hiring Services Performed Predominantly Outside NM
450-01-3 --- Graphic Design Services Performed for In Sate and Out of State Customers
450-01-4 --- Commissions Received from Sales of Nutritional Supplements through a                           Multi-Level Marketing Plan
450-01-5 --- Sale of Electricity by Municipality - Industrial Incentive Credit
450-01-6 --- Performing Services and Selling Club Membership to In-State and                                                Out-of-StateResidents
450-01-7 --- Residential Security/Monitoring Services by Out-of-State Provider
450-01-8 --- Commercial Security/Monitoring Services by Out-of-State Provider
450-01-9 --- Out-of-State ISP Providing Services to NM End-Users and DSL Purchases from                         an Affiliated Company
450-01-10 --- Receipts from Services for Resale vs. Amounts Received as Disclosed Agent
450-02-1   --- Back-Office Support Services Performed for an Out-of-State Buyer
450-05-01 --- Initial Use of the Product of Services to an Out of State Buyer
450-06-01 --- Medical Deduction for Outpatient Surgical Services Facility Fee
450-06-02 --- Taxation of Hazardous Waste Services for a Government Entity
450-07-01 --- Medical Deduction for Emergency Room Services Provided Under Contract at                           Indian Health Facilities
450-07-02 --- Medical Deduction for Radiology Services Performed Under Contract with                            Federal Government for Indian Health Service

                                                                                                      
GR&CTA - DEDUCTIONS - SERVICES FOR RESALE:            

452-92-1 --- Medical Laboratory Services                                                                      
452-92-2 --- ATM Transaction Fees 
452-92-3 --- Temporary Employees                                                                           Back to Top 
452-93-1 --- Excavation Services of Landfill Operator
452-93-2 --- Medical Evaluation Services: Separately Stating
452-94-1 --- Tour Outfitters
452-96-1 --- Contractors and Use of Type 5 NTTCs
452-96-2 --- Limited Agents and Use of Type 5 NTTCs
452-96-3 --- Limited Agents and Use of Type 5 NTTCs
452-96-4 --- Limited Agents and Use of Type 5 NTTCs
452-96-5 --- Limited Agents and Use of Type 5 NTTCs
452-96-6 --- Sale of Environmental Services to 501(c)(3)
452-96-7 --- "Wheeling" by Electric Utilities
452-96-8 --- Internet Service - Advertising - Use of NTTCs
452-97-1 --- E-Mail Service - Resale - Use of NTTCs
452-99-1 --- Type 5 NTTCs Used to Purchase Non-Construction Services
452-99-2 --- Limited Agents and Use of Type 5 NTTCs
452-99-3 --- Limited Agents and Use of Type 5 NTTCs
452-99-4 --- Commissions of a Multi-level Sales Organization
452-01-1 --- NM Corporation Performing R&D Services as Prime Contractor and                                         Subcontractor
452-02-1 --- Construction Services Performed for Environmental Engineers - Use of Type 5                         NTTC
452-06-1 --- Use of Type 5 NTTC for Subcontractor Services on a Construction Project
452-06-2 --- Collecting on Services for Resale in a Limited Agent Capacity
452-08-1 --- Use of NTTC in Multi-Level Contract for Environmental Remediation Services

                         GR&CTA - DEDUCTIONS - CONSTRUCTION SERVICES:

453-95-1 --- Railway Roadbed Materials
453-95-2 --- Traffic Control Subcontracts
453-97-1 --- Purchase of Construction Materials - 501(c)(3)
453-99-1 --- Purchase of Log Home Kits by Persons Not Required to have a Contractor’s                          License
453-99-2 --- Design Services Performed Outside NM for Design & Build Construction                          Project in NM
453-01-1 --- Contractor Providing Residential Construction & Financing
453-01-2 --- Business Location for and Receipts From Construction Services Performed                           Without a Contractor's License
453-02-1 --- Chemical Pre-Treats at Construction Site - Use of NTTC
453-08-1 --- Design and Build Services on Reservation Land

GR&CTA - DEDUCTIONS - ADVERTISING:

455-99-1 --- Receipts from Performing Various Advertising Services - NTTCs
455-00-1 --- Purchase of Advertising Space for Resale and Contributions to                                                       a Nonprofit Received by a Disclosed Agent
455-00-2 --- Race Car Prize and Sponsorship Receipts
455-08-1 --- Receipts from Advertising on Cable Channel with Production Facilities in NM  455-09-1 --- Receipts from Internet Advertising and WebReach Services

GR&CTA - DEDUCTIONS - FINANCIAL SERVICES:

456-96-1 --- Fees for Collection of Delinquent Accounts
456-98-1 --- Loan Origination, Credit Report and Appraisal Fees
456-98-2 --- Loan Origination Fees Where No Loan Is Made
456-98-3 --- Payments Received From Mortgage Brokers
456-98-4 --- Commission on Service Performed and Initially Used in NM
456-99-1 --- Commissions from Selling Mutual Funds and Annuities

GR&CTA - DEDUCTIONS - TRANSPORTATION:       

457-96-1 --- Foreign Commerce Transportation                                             Back to Top           
457-97-1 --- Foreign Commerce Transportation
457-06-1 --- Transportation of Property Within and Outside of New Mexico for Federal                                   Government
457-08-1 --- Monthly Fee for Transporation of Property for Federal Government Plus                                    Safety Bonus

GR&CTA - NTTC'S AND "OTHER PROOF":

470-94-1 --- Type 15 NTTCs
470-96-1 --- Drop Shipments - Refund of Tax
470-96-2 --- Drop Shipments - NTTC Requirements
470-99-1 --- Type 7 and 13 NTTCs for Employee Staffing Services
470-03-1 --- NTTC Use by Approved Charter Schools

GR&CTA - COMPENSATING TAX:

480-93-1 --- Construction Equipment Used By Subsidiaries
480-96-1 --- Processing Materials; Initial Use In NM
480-97-1 --- Activity for Collection of Compensating Tax

GR&CTA - GOVERNMENTAL GROSS RECEIPTS TAX:

485-91-5 --- Water Exploration Surcharge; Swimming Lessons
485-92-2 --- Tree Sales by Soil and Water Conservation Districts
485-92-3 --- Sales of Fuel and Services by Municipal Airport
485-93-1 --- Golf Pro's Services at Municipal Golf Course
485-93-6 --- State Bar of New Mexico
485-93-7 --- Municipal Bath House and Ambulance Services
485-96-1 --- Sale of "Tipping Fees" by Third Party
485-96-2 --- Indian Chartered Political Subdivision
485-96-3 --- "Wheeling" by Municipality
485-97-1 --- Contracting of Solid Waste Collection Service
485-97-2 --- Conservancy District Receipts
485-97-3 --- Sale of Water & Sewerage Services to Another Government
485-97-4 --- Radiopharmaceuticals
485-97-5 --- Intercommunity Water Supply Associations
485-99-1 --- Type 5 NTTCs Executed by a Municipality for Refuse Collection and Disposal
485-02-1 --- Water Exploration Surcharge;Swimming Lesons
485-02-2 --- Receipts from Lease Agreement

490-92-1 --- Use of Proceeds from County Hospital Gross Receipts Tax
490-94-1 --- New Mexico Sale with Shipment from Out-of-State Warehouse
490-98-1 --- Business Location -Transporting Property
490-00-1 --- Waste Transportation Charges & Tax Rates

495-96-1 --- Basis of Qualified Equipment
495-97-1 --- Withholding Agent and Investment Credit Act
495-07-1 --- Film Production and High Wage Job Tax Credits
495-07-2 --- Applicability of Technology Jobs Tax Credit

                           TOBACCO TAXES:

520

                           SEVRANCE TAXES - GENERAL:

540

540-06-01 --- Quarrying of Rocks and Taxation as Severing a Natural Resource

                          SEVERANCE TAXES - HYDROCARBONS:

542-94-1 --- When Ad Valorem Production Taxes Apply
542-94-2 --- Transfer of Royalty Interest by State
542-95-1 --- Processing of Dry Gas
542-96-1 --- Taxes Included in Gathering Charges
542-97-1 --- Application of Taxes to Royalty Interest
542-97-2 --- Pipeline Drip
542-00-1 --- Time Limits For Oil & Gas Severance Tax Refund Claims

                          SEVERANCE TAXES - HIGH VALUE MINERALS:

544

                          SEVERANCE TAXES - OTHER MINERALS:

546                                                                                                                                  Back to Top 

SEVERANCE TAXES - RENEWABLE RESOURCES:

548-94-1 --- Portable On-Site Chipping Operation

600-91-1 --- MVET: Federal Luxury Tax
600-93-1 --- MVET: Factory Repurchase Agreements
600-96-1 --- Liquor Excise Tax - Samples
600-97-1 --- Tobacco Products Tax - Smokeless Tobacco
600-98-1 --- Tobacco Products Tax - Cigars-First Purchaser
600-98-2 --- Tobacco Products Tax - Tobacco Rolling Leaves
600-00-1 --- Liquor Excise Tax- Sale of Alcoholic Beverages to an Indian Tribe
600-02-1 --- MVET - Master Exchange Agreement

640-92-1 --- Petroleum Products Loading Fee: Off-Highway Special Fuel
640-94-1 --- Use of Separate Tanks
640-94-2 --- Special Bulk Storage User Permittee Must Pay Tax
640-94-3 --- Refund of Gasoline Tax on Gasoline Used in Aircraft
640-94-4 --- Special Bulk Storage User Permittee-Special Project
640-95-1 --- Petroleum Products Loading Fee: Jet A Kerosene
640-96-1 --- Fuel Taxes and Registered Indian Distributors
640-96-2 --- Fuel Taxes and Registered Indian Distributors
640-96-3 --- Alternative Fuel Tax - Gasoline Derivatives
640-96-5 --- Fuel Taxes and Registered Indian Distributors
640-96-6 --- Exchange Gas -- "First Received"
640-96-8 --- Export of Special Fuel - Satisfactory Proof
640-97-1 --- Fuel Taxes and Registered Indian Distributors
640-97-2 --- Fuel Taxes and Sales to Government Contractor
640-98-1 --- Fuel Taxes on Fuel Purchased Outside New Mexico by Indian Tribe
640-98-2 --- Fuel Taxes Deduction - Transactions between Distributors
640-99-1 --- Fuel Taxes and Registered Indian Tribal Distributors
640-99-2 --- Fuel Taxes and Registered Indian Tribal Distributors
640-00-1 --- Gasoline Sales by Registered Distributors and Registered Indian Tribal
640-00-2 --- Fuel Taxes on Gasoline Sales by Registered Distributors and                                 Registered Indian Tribal Distributors
640-02-1 --- Special Fuel Sold to Tribally Owned Business
640-03-1 --- Gasoline Imported into NM in the Fuel Supply Tanks of Motor Vehicles

                           PROPERTY TAX CODE - GENERAL:

700-01-1 --- Lease and of Conveyance of Exclusive and Non-Exclusive Jurisdiction Property
700-02-1 --- Capital Leases & Property Ownership
701-07-1 --- Lease of Exclusive Jurisdiction Property

                           PROPERTY TAX EXEMPTIONS - GENERAL:

710                                                                                                                                      Back to Top 

                           HEAD OF HOUSEHOLD AND VETERANS EXEMPTIONS

712-78-1 --- Application of Certain Rates and Impositions to Taxable Value or Net Taxable                         Value

                            EDUCATIONAL/RELIGIOUS/CHARTABLE EXEMPTIONS

714-74-1 --- Camp Used for Educational or Charitable Purposes
714-74-2 --- Parochial or Private Schools Maintaining Courses of Instruction are Exempt
714-74-3 --- Educational Association--Property Used for Educational Purposes
714-75-1 --- Nonprofit Foundation - Property Used for Educational or Charitable Purposes
714-75-2 --- Pre-School and Therapeutic Day Care Center Property for Handicapped                                 Children
714-75-3 --- Medical Office Building Owned by a Religious Order not Exempt
714-75-4 --- Property Used as Church Camp and for Educational Purposes
714-76-1 --- Church Property on which Church Buildings are not Erected are Not Exempt
714-76-2 --- Trust Property Used for Teaching Outdoor Skills not Exempt
714-76-3 --- Property not Used as a Place of Worship or for Educational or Charitable
714-76-4 --- Education Youth Center Used for Educational or Charitable Purposes
714-76-5 --- Community Center not Used for Charitable or Educational Purposes
714-76-6 --- Property Used to Preserve Wildlife not Exempt
714-76-7 --- Property of a Non-Profit Pre-School Facility
714-77-1 --- Actual Charitable Usage Required for Charitable Exemption
714-77-2 --- Certain Facility for Training Handicapped Persons not Exempt
714-77-3 --- Improvements to County Land Used for Educational Purposes
714-77-4 --- Nursing Home Exempt
714-77-5 --- Nursing Home Exempt -- Staff Support Facility not Exempt
714-77-6 --- Nursing Home Exempt
714-77-7 --- Senior Citizens Day Care Center Exempt
714-77-8 --- Nursing Home Exempt
714-79-1 --- Senior Citizen Center Program and Satellite
714-79-2 --- La Selva de Albuquerque-Home Owners' Association
714-79-3 --- Live-in Centers and Affiliate Workshops to Rehabilitate Drug Addicts
714-79-4 --- Artesia Good Samaritan Center-Evangelical Lutheran Good Samaritan Society
714-79-5 --- Hospital Foundation - Economic Use of Property Not Exempt
714-79-6 --- Property Used for a Group Home
714-79-7 --- Property Used to Study Wetland Environment
714-80-1 --- Rodeo Arena Owned by County Not Exempt
714-80-2 --- Agricultural Use of Property not Charitable or Educational
714-80-3 --- Future Educational or Charitable Use of Property Not Exempt
714-80-4 --- Portales Retirement Housing Corporation
714-80-5 --- Exemption of Livestock for Nonprofit Organization
714-80-6 --- Property Tax Exemption-Status of the Foundation of The Knights Templar
714-80-7 --- Exemption from Ad Valorem Texas on Property
714-80-8 --- Taxation of VFW Property
714-81-1 --- Exempt Property Classification
714-81-2 --- 501(c)(3) Organization - Building Used for Theatrical Productions
714-81-3 --- Exemption-Group Home for Retarded Citizens
714-81-4 --- Tax Exempt Status of Community Corporation
714-81-5 --- Open Door Center, Inc.                                                                           Back to Top    
714-82-1 --- New Mexico Hospital Association
714-82-2 --- Nation Soaring Association, Inc.
714-82-3 --- Save-A-Child League, Inc.
714-82-4 --- Albuquerque Family Health Center
714-82-5 --- Montezuma Property - Claim of Property Tax Exemption
714-82-6 --- Summit Apartments
714-82-7 --- Exemption for Senior Citizens
714-82-8 --- Cultural Property Tax Exemption
714-82-9 --- WT/NM Camping Association, Inc.
714-82-10 --- DIA ArtFoundation Property Tax Exemption
714-82-11 --- Association for Retarded Citizens
714-83-1 --- Exemption of Property Owned by Non-Governmental Entities
714-83-2 --- Masonic Lodge Property Exemption
714-85-1 --- Church Purchasing Property from Private Individual
714-85-2 --- Cottonwood Gulch Foundation
714-86-1 --- Housing Projects for Lower Income Families
714-87-1 --- Nonprofit Convalescent Care Facility
714-87-2 --- Improvements Used Primarily and Substantially for Religious Purposes
714-88-1 --- Vacant/Unused Land not for Religious/Educational Purposes

GOVERNMENTAL AND INDIAN EXEMPTIONS

716-95-1  ---  Interest from Real Property and Equipment Owned by a Political Subdivision
716-96-1  --- Interest in Real Property, Building and Equipment - Idustrial Revenue Bonds
716-96-2  --- Interest in Equipment that was Assigned and Leased Back - Industrial
                        Revenue Bonds

                           OTHER EXEMPTIONS:

719

                           VALUATION AND REPORTING OF PROPERTY - GENERAL:

720-94-1 --- Method of Valuation - Remaining Undivided Interest in Electric Generating                           Station

                           MINERAL PROPERTIES:

722

                          OTHER REAL PROPERTY:

729

                          CONTRACTOR'S PERSONAL PROPERTY:

732

                          MANUFACTURED HOMES:

734

                         OTHER PERSONAL PROPERTY:

739

                        PROPERTY TAX RATES - GENERAL:

750

                         YIELD CONTROL:

755

                       PROPERTY TAX - PROTESTS AND CLAIMS FOR REFUND - GENERAL:

760

                       PROPERTY TAX - SALES OF PROPERTY FOR DELIQUENT TAXES - GENERAL:

770

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