N.M. Admin. Code § 3.2.105.8
Current through Register Vol. 35, No. 21, November 5, 2024
Section 3.2.105.8 - BLIND OPERATORS OF VENDING STANDSA. Except as provided in Subsection B of this section, receipts of blind operators of vending stands established in business pursuant to the Vending Stands for Blind in Federal Buildings Act, 20 U.S.C. Sections 107 - 107(f), or Sections 22 - 14 - 24 to 22 - 14 - 29 NMSA 1978 are subject to the gross receipts tax. Such operators are not employees within the indicia outlined in 3.2.105.7 NMAC.B. The receipts of a blind "disabled street vendor" are exempt under Section 7-9-41.3 NMSA 1978.N.M. Admin. Code § 3.2.105.8
12/5/69, 3/9/72, 11/20/72, 3/20/74, 7/26/76, 6/18/79, 4/7/82, 5/4/84, 4/2/86, 11/26/90, 11/15/96; 3.2.105.8 NMAC - Rn, 3 NMAC 2.17.8 & A, 5/15/01; A, 12/30/10