Section 21-23-4 - ExceptionsA. The Post-Secondary Educational Institution Act does not apply to or affect: (1) a post-secondary educational institution that is established by name as an educational institution by the state through a charter, constitutional provision or other action and is supported in whole or in part by state or local taxation;(2) an occupational, trade or professional school operating pursuant to any New Mexico occupational licensing law;(3) a course of instruction provided by an employer to its own employees for training purposes;(4) institutions that exclusively offer education that is solely avocational or recreational in nature;(5) a course of instruction or study sponsored by a recognized fraternal, trade, business or professional organization or labor union for the instruction of its members;(6) chartered, nonprofit religious institutions whose sole purpose is to train students in religious disciplines to prepare them to assume a vocational objective relating primarily to religion;(7) institutions that exclusively offer instruction at any level from preschool through the twelfth grade;(8) an institution funded in full or in part by an Indian tribe or pueblo in the state of New Mexico; and(9) an organization that provides only brief courses of instruction designed to teach specific skills that may be applicable in a work setting but are not sufficient in themselves to be a program of training in employment.B. An institution, school or program described in this section shall not be entitled to an exemption unless it presents satisfactory evidence to the department that it qualifies.1953 Comp., § 73-40-4, enacted by Laws 1971, ch. 303, § 4; 1975, ch. 148, § 4; 1994, ch. 108, § 5; 2005, ch. 223, § 2; 2013, ch. 59, § 3.Amended by 2013, c. 59,s. 3, eff. 6/14/2013.