N.M. Admin. Code § 3.2.235.9

Current through Register Vol. 35, No. 23, December 10, 2024
Section 3.2.235.9 - HAULING FOR MANUFACTURER

Hauling components or materials for a person engaged in the manufacturing business is not a manufacturing service within the meaning of Section 7-9-75 NMSA 1978. The hauler is neither combining nor processing these items; therefore, the manufacturer may not issue to the hauler a nontaxable transaction certificate and the hauler may not deduct the receipts pursuant to Section 7-9-75 NMSA 1978. The hauler's receipts are fully subject to the gross receipts tax.

N.M. Admin. Code § 3.2.235.9

3/16/79, 6/18/79, 4/7/82, 5/4/84, 4/2/86, 11/26/90, 11/15/96; 3.2.235.9 NMAC - Rn, 3 NMAC 2.75.9 & A, 6/14/01