N.M. Admin. Code § 15.6.3.7
Current through Register Vol. 35, No. 24, December 23, 2024
"Face value" means the dollar value of a ticket that the customer is required to pay or, for complimentary tickets, would have required payment. It shall include any charges or fees, such as dinner, gratuity, parking, surcharges or any other charges or fees that must be incurred in order to be allowed to view the match. However, if the ticket specifies the amount of admission charges attributable to state or federal taxes, such taxes shall not be included in the face value.
N.M. Admin. Code § 15.6.3.7