N.M. Admin. Code § 3.2.20.15

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

Section 3.2.20.15 - RECEIPTS FROM GRANTING LICENSES TO USE INFORMATION OR PERSONAL PROPERTY

A. Receipts of any agency, institution, instrumentality or political subdivision of the state of New Mexico from granting licenses to use information or personal property are not receipts from a taxable activity. Such revenues are not governmental gross receipts.

B. Example 1: A governmental agency charges a fee for electronic access to its data files. The fee is composed of two parts, a monthly connection charge and a charge per item searched. The charges are not governmental gross receipts.

C. Example 2: A governmental agency charges a fee for use by private persons of its telefax machine to transmit documents to other locations. Receipts from the fee are not governmental gross receipts.

D. Example 3: For a fee, a state museum allows state officials to borrow paintings to decorate their state offices. The museum's receipts from these fees are receipts from granting a license to use personal property and are not governmental gross receipts.

E. Example 4: A library provides a coin-operated photocopying machine for use by its patrons. Receipts from use of the machine are receipts from granting a license to use personal property and are not governmental gross receipts.

N.M. Admin. Code § 3.2.20.15

6/28/91, 10/2/92, 11/15/96; 3.2.20.15 NMAC - Rn, 3 NMAC 2.100.15, 4/30/01