N.M. Admin. Code § 3.2.4.11
Current through Register Vol. 35, No. 23, December 10, 2024
29 U.S.C. 1707(c) prohibits states and their subdivisions from imposing gross receipts taxes on receipts of Job Corps contractors from operating any Job Corps center, program or activity. Accordingly the receipts of Job Corps contractors from operating a Job Corps center, program or activity are exempt from the gross receipts tax.
N.M. Admin. Code § 3.2.4.11