N.M. Admin. Code § 3.2.119.8
Current through Register Vol. 35, No. 24, December 23, 2024
The receipts of and the use of property by concessionaires and others, who are carrying on activities within a military or other federal area, which is within the boundaries of New Mexico, except agencies or instrumentalities of the federal government (such as instrumentalities of the armed forces of the United States engaged in resale activities), are subject to the gross receipts and compensating tax.
N.M. Admin. Code § 3.2.119.8