N.M. Admin. Code § 3.2.10.20
Current through Register Vol. 35, No. 23, December 10, 2024
If a hotel, motel or similar establishment has represented to a company engaged in the business of providing interstate telecommunications service that the hotel, motel or similar establishment is purchasing interstate telecommunication service for use as a service to guests of the hotel, motel or similar establishment for an additional separately stated charge, it is liable for compensating tax on the value of any interstate telecommunications service purchased but not separately stated in its billings to its guests.
N.M. Admin. Code § 3.2.10.20