N.M. Admin. Code § 3.2.212.11 - SALE OF MEALS
The receipts from selling meals on a contract basis to a governmental agency are receipts from selling tangible personal property. Such receipts may be deducted from gross receipts. Receipts of a private supplier from furnishing meals to persons visiting a governmental agency may not be deducted from gross receipts pursuant to Section 7-9-54 NMSA 1978 unless the meal is sold to that governmental agency.
Notes
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