N.M. Admin. Code § 3.2.225.9

Current through Register Vol. 36, No. 1, January 14, 2025

Section 3.2.225.9 - COMMISSIONS PAID TO NONEMPLOYEE AGENTS

A. Receipts from commissions for services rendered in New Mexico paid to nonemployee agents of freight companies, bus transportation firms and the like are subject to the gross receipts tax.

B. The indicia outlined in Section 3.2.105.7 NMAC will be considered in determining whether a person is an employee or nonemployee agent.

C. The gross receipts of nonemployee agents include only the total commissions or fees received.

N.M. Admin. Code § 3.2.225.9

12/5/69, 3/9/72, 11/20/72, 3/20/74, 7/26/76, 6/18/79, 4/7/82, 5/4/84, 4/2/86, 11/26/90, 3/8/91, 11/15/96; 3.2.225.9 NMAC - Rn, 3 NMAC 2.66.1.9 & A, 6/14/01