N.M. Admin. Code § 3.2.242.13

Current through Register Vol. 35, No. 23, December 10, 2024

Section 3.2.242.13 - DOCUMENTING DEDUCTIBLE SALES

Retailers claiming the deduction under Section 7-9-95 NMSA 1978 are required to maintain in their records the type of item sold, the date sold and the sales price of deductible merchandise sold during the time period specified in Section 7-9-95 NMSA 1978.

3.2.242.13 NMAC - N, 8/15/05; A, 7/31/12