N.M. Admin. Code § 3.2.106.10

Current through Register Vol. 35, No. 24, December 23, 2024

Section 3.2.106.10 - NURSERY

The receipts of a nursery from the sale of shrubs, trees and other plants are subject to the gross receipts tax. The receipts from the sale of shrubs, trees and other plants are not receipts from the sale of unprocessed agricultural products.

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; 3.2.106.10 NMAC - Rn, 3 NMAC 2.18.1.10, 5/15/01