N.M. Admin. Code § 3.2.235.10
Amounts paid to, or credited against the account of, an automotive dealer by a manufacturer to compensate the dealer for inspection and other "get ready" operations performed on new vehicles manufactured by that manufacturer may be deducted from gross receipts if the dealer has in possession a Type 13 (manufacturing services) nontaxable transaction certificate (nttc) issued by the manufacturer of the vehicles since the dealer is performing services directly on the property which the manufacturer is in the business of manufacturing. A reduction in the dealer's invoice price for a new vehicle to compensate the dealer for "get ready" operations on that vehicle involves a receipt by the dealer, but a deduction of that amount may be claimed by the dealer who has a Type 13 nttc issued by the manufacturer.
N.M. Admin. Code § 3.2.235.10