Statutes, codes, and regulations
New Mexico Administrative Code
Title 3 - TAXATIONChapter 2 - GROSS RECEIPTS TAXES
Part 116 - EXEMPTION - GROSS RECEIPTS TAX - OCCASIONAL SALE OF PROPERTY OR SERVICES
Section 3.2.116.2 - SCOPE

N.M. Admin. Code § 3.2.116.2

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Current through Register Vol. 35, No. 17, September 10, 2024
Section 3.2.116.2 - SCOPE

This part applies to each person occasionally selling or leasing property or performing service but who is not regularly engaged in business of selling or leasing that type of property or performing that type of service.

N.M. Admin. Code § 3.2.116.2

11/15/96; 3.2.116.2 NMAC - Rn, 3 NMAC 2.28.2, 5/15/01