Chapter 2 - GROSS RECEIPTS TAXES

  1. Part 1 - GENERAL PROVISIONS, version 2 (§ 3.2.1.1 to 3.2.1.30)
  2. Part 2 - DATE PAYMENT DUE, version 2 (§ 3.2.2.1 to 3.2.2.15)
  3. Part 3 - RESERVED, version 2
  4. Part 4 - IMPOSITION AND RATE OF TAX - DENOMINATION AS "GROSS RECEIPTS TAX", version 2 (§ 3.2.4.1 to 3.2.4.11)
  5. Part 5 - PRESUMPTION OF TAXABILITY, version 2 (§ 3.2.5.1 to 3.2.5.8)
  6. Part 6 - SEPARATELY STATING THE GROSS RECEIPTS TAX, version 2 (§ 3.2.6.1 to 3.2.6.9)
  7. Part 7 - 9 - RESERVED
  8. Part 10 - IMPOSITION AND RATE OF TAX - DENOMINATION AS "COMPENSATING TAX", version 2 (§ 3.2.10.1 to 3.2.10.24)
  9. Part 11 - PRESUMPTION OF TAXABILITY AND VALUE, version 2 (§ 3.2.11.1 to 3.2.11.10)
  10. Part 12 - LIABILITY OF USER FOR PAYMENT OF COMPENSATING TAX, version 2 (§ 3.2.12.1 to 3.2.12.9)
  11. Part 13 - AGENTS FOR COLLECTION OF COMPENSATING TAX - DUTIES (§ 3.2.13.1 to 3.2.13.10)
  12. Part 14 - 19 - RESERVED
  13. Part 20 - GOVERNMENTAL GROSS RECEIPTS (§ 3.2.20.1 to 3.2.20.32)
  14. Part 21 - IMPOSITION AND RATE OF GOVERNMENTAL GROSS RECEIPTS TAX (§ 3.2.21.1 to 3.2.21.9)
  15. Part 22 - 99 - RESERVED
  16. Part 100 - EXEMPTIONS (§ 3.2.100.1 to 3.2.100.10)
  17. Part 101 - EXEMPTIONS - GROSS RECEIPTS TAX - GOVERNMENTAL AGENCIES (§ 3.2.101.1 to 3.2.101.10)
  18. Part 102 - EXEMPTIONS - COMPENSATING TAX - GOVERNMENTAL AGENCIES - INDIANS (§ 3.2.102.1 to 3.2.102.11)
  19. Part 103 - EXEMPTION - COMPENSATING TAX - CERTAIN ORGANIZATIONS (§ 3.2.103.1 to 3.2.103.8)
  20. Part 104 - [Repealed] (§ 3.2.104.1 to 3.2.104.10)
  21. Part 105 - EXEMPTION - GROSS RECEIPTS TAX - WAGES (§ 3.2.105.1 to 3.2.105.11)
  22. Part 106 - EXEMPTION - GROSS RECEIPTS TAX - AGRICULTURAL PRODUCTS (§ 3.2.106.1 to 3.2.106.15)
  23. Part 107 - EXEMPTION - GROSS RECEIPTS TAX - LIVESTOCK FEEDING (§ 3.2.107.1 to 3.2.107.8)
  24. Part 108 - EXEMPTION - GROSS RECEIPTS TAX - CERTAIN RECEIPTS OF HOMEOWNERS ASSOCIATIONS (§ 3.2.108.1 to 3.2.108.10)
  25. Part 109 - EXEMPTION - GROSS RECEIPTS TAX - VEHICLES (§ 3.2.109.1 to 3.2.109.13)
  26. Part 110 - EXEMPTION - GROSS RECEIPTS TAX - BOATS (§ 3.2.110.1 to 3.2.110.9)
  27. Part 111 - EXEMPTION - COMPENSATING TAX - VEHICLES (§ 3.2.111.1 to 3.2.111.8)
  28. Part 112 - EXEMPTION - GROSS RECEIPTS TAX - INSURANCE COMPANIES (§ 3.2.112.1 to 3.2.112.10)
  29. Part 113 - EXEMPTION - GROSS RECEIPTS TAX - DIVIDENDS AND INTEREST (§ 3.2.113.1 to 3.2.113.9)
  30. Part 114 - EXEMPTION - GROSS RECEIPTS AND COMPENSATING TAX - FUEL (§ 3.2.114.1 to 3.2.114.10)
  31. Part 115 - EXEMPTION - COMPENSATING TAX - PERSONAL EFFECTS (§ 3.2.115.1 to 3.2.115.8)
  32. Part 116 - EXEMPTION - GROSS RECEIPTS TAX - OCCASIONAL SALE OF PROPERTY OR SERVICES (§ 3.2.116.1 to 3.2.116.14)
  33. Part 117 - EXEMPTION - GROSS RECEIPTS TAX - CERTAIN ORGANIZATIONS (§ 3.2.117.1 to 3.2.117.11)
  34. Part 118 - EXEMPTION - COMPENSATING TAX - RAILROAD EQUIPMENT AND AIRCRAFT (§ 3.2.118.1 to 3.2.118.7)
  35. Part 119 - EXEMPTION - GROSS RECEIPTS TAX AND COMPENSATING TAX - RESALE ACTIVITIES OF AN ARMED FORCES INSTRUMENTALITY (§ 3.2.119.1 to 3.2.119.8)
  36. Part 120 - RESERVED
  37. Part 121 - EXEMPTION - GROSS RECEIPTS TAX - PRODUCTS SUBJECT TO OIL AND GAS EMERGENCY SCHOOL TAX ACT (§ 3.2.121.1 to 3.2.121.9)
  38. Part 122 - RESERVED
  39. Part 123 - EXEMPTION - GROSS RECEIPTS TAX - NATURAL RESOURCES SUBJECT TO RESOURCES EXCISE TAX ACT (§ 3.2.123.1 to 3.2.123.10)
  40. Part 124 - EXEMPTION - GROSS RECEIPTS TAX - OIL AND GAS CONSUMED IN THE PIPELINE TRANSPORTATION OF OIL AND GAS PRODUCTS (§ 3.2.124.1 to 3.2.124.8)
  41. Part 125 - RESERVED
  42. Part 126 - EXEMPTION - COMPENSATING TAX - USE OF ELECTRICITY IN THE PRODUCTION AND TRANSMISSION OF ELECTRICITY (§ 3.2.126.1 to 3.2.126.8)
  43. Part 127 - EXEMPTION - GROSS RECEIPTS TAX - FEES FROM SOCIAL ORGANIZATIONS (§ 3.2.127.1 to 3.2.127.12)
  44. Part 128 - EXEMPTION - GROSS RECEIPTS TAX - PURSES AND JOCKEY REMUNERATION AT NEW MEXICO RACETRACKS - RECEIPTS FROM GROSS AMOUNTS WAGERED (§ 3.2.128.1 to 3.2.128.7)
  45. Part 129 - EXEMPTION - GROSS RECEIPTS TAX - RELIGIOUS ACTIVITIES (§ 3.2.129.1 to 3.2.129.7)
  46. Part 130 - RESERVED
  47. Part 131 - 199 - RESERVED
  48. Part 200 - LOCAL OPTION TAXES (§ 3.2.200.1 to 3.2.200.8)
  49. Part 201 - NONTAXABLE TRANSACTION CERTIFICATES, FARMERS' AND RANCHERS' STATEMENTS AND OTHER EVIDENCE REQUIRED TO ENTITLE PERSONS TO DEDUCTIONS (§ 3.2.201.1 to 3.2.201.19)
  50. Part 202 - [Repealed] (§ 3.2.202.1 to 3.2.202.8)
  51. Part 203 - DEDUCTIONS (§ 3.2.203.1 to 3.2.203.11)
  52. Part 204 - DEDUCTION - GROSS RECEIPTS TAX - SALES TO MANUFACTURERS (§ 3.2.204.1 to 3.2.204.19)
  53. Part 205 - DEDUCTION - GROSS RECEIPTS TAX - SALE OF TANGIBLE PERSONAL PROPERTY FOR RESALE (§ 3.2.205.1 to 3.2.205.21)
  54. Part 206 - DEDUCTION - GROSS RECEIPTS TAX - SALE OF A SERVICE FOR RESALE (§ 3.2.206.1 to 3.2.206.22)
  55. Part 207 - DEDUCTION - GROSS RECEIPTS TAX - SALE OF TANGIBLE PERSONAL PROPERTY FOR LEASING (§ 3.2.207.1 to 3.2.207.10)
  56. Part 208 - DEDUCTION - GROSS RECEIPTS TAX - LEASE FOR SUBSEQUENT LEASE (§ 3.2.208.1 to 3.2.208.10)
  57. Part 209 - GOVERNMENTAL GROSS RECEIPTS (§ 3.2.209.1 to 3.2.209.26)
  58. Part 210 - DEDUCTION - GROSS RECEIPTS TAX - CONSTRUCTION PURPOSES (§ 3.2.210.1 to 3.2.210.25)
  59. Part 211 - DEDUCTION - GROSS RECEIPTS TAX - SALE OR LEASE OF REAL PROPERTY AND LEASE OF MANUFACTURED HOMES (§ 3.2.211.1 to 3.2.211.18)
  60. Part 212 - IMPOSITION AND RATE OF GOVERNMENTAL GROSS RECEIPTS TAX (§ 3.2.212.1 to 3.2.212.27)
  61. Part 213 - DEDUCTION - GROSS RECEIPTS TAX - TRANSACTION IN INTERSTATE COMMERCE (§ 3.2.213.1 to 3.2.213.13)
  62. Part 214 - DEDUCTION - GROSS RECEIPTS TAX - INTRASTATE TRANSPORTATION AND SERVICES IN INTERSTATE COMMERCE (§ 3.2.214.1 to 3.2.214.11)
  63. Part 215 - DEDUCTION - GROSS RECEIPTS TAX - SALE OF CERTAIN SERVICES TO AN OUT-OF-STATE BUYER (§ 3.2.215.1 to 3.2.215.12)
  64. Part 216 - DEDUCTION - GROSS RECEIPTS TAX - FEED - FERTILIZERS (§ 3.2.216.1 to 3.2.216.10)
  65. Part 217 - DEDUCTION - GROSS RECEIPTS TAX - WAREHOUSING, THRESHING, HARVESTING, GROWING, CULTIVATING AND PROCESSING AGRICULTURAL PRODUCTS (§ 3.2.217.1 to 3.2.217.12)
  66. Part 218 - IMPOSITION AND RATE OF GOVERNMENTAL GROSS RECEIPTS TAX (§ 3.2.218.1 to 3.2.218.14)
  67. Part 219 - DEDUCTION - GROSS RECEIPTS TAX - CERTAIN LOAN CHARGES (§ 3.2.219.1 to 3.2.219.10)
  68. Part 220 - DEDUCTION - GROSS RECEIPTS TAX - AGRICULTURAL IMPLEMENTS - AIRCRAFT VEHICLES THAT ARE NOT REQUIRED TO BE REGISTERED (§ 3.2.220.1 to 3.2.220.17)
  69. Part 221 - DEDUCTION - GROSS RECEIPTS TAX - PUBLICATION SALES (§ 3.2.221.1 to 3.2.221.9)
  70. Part 222 - DEDUCTION - GROSS RECEIPTS TAX - NEWSPAPERS SALES (§ 3.2.222.1 to 3.2.222.12)
  71. Part 223 - DEDUCTION - GROSS RECEIPTS TAX - CHEMICALS AND REAGENTS (§ 3.2.223.1 to 3.2.223.11)
  72. Part 224 - RESERVED
  73. Part 225 - DEDUCTION - GROSS RECEIPTS TAX - COMMISSIONS (§ 3.2.225.1 to 3.2.225.12)
  74. Part 226 - DEDUCTION - GROSS RECEIPTS TAX - CERTAIN REAL ESTATE TRANSACTIONS (§ 3.2.226.1 to 3.2.226.9)
  75. Part 227 - DEDUCTION - GROSS RECEIPTS TAX - REFUNDS - UNCOLLECTIBLE DEBTS (§ 3.2.227.1 to 3.2.227.12)
  76. Part 228 - DEDUCTION - GROSS RECEIPTS TAX - WARRANTY OBLIGATIONS (§ 3.2.228.1 to 3.2.228.11)
  77. Part 229 - DEDUCTION - GROSS RECEIPTS TAX - ADMINISTRATIVE AND ACCOUNTING SERVICES (§ 3.2.229.1 to 3.2.229.8)
  78. Part 230 - DEDUCTION - GROSS RECEIPTS TAX - RENTAL OR LEASE OF VEHICLES USED IN INTERSTATE COMMERCE (§ 3.2.230.1 to 3.2.230.8)
  79. Part 231 - DEDUCTION - GROSS RECEIPTS TAX - TRADE-IN ALLOWANCE (§ 3.2.231.1 to 3.2.231.9)
  80. Part 232 - DEDUCTION - GROSS RECEIPTS TAX - SALE OF PROSTHETIC DEVICES (§ 3.2.232.1 to 3.2.232.9)
  81. Part 233 - DEDUCTION - GROSS RECEIPTS TAX GENERAL HOSPITALS [RESERVED]
  82. Part 234 - DEDUCTION - GROSS RECEIPTS TAX - SALE OF PRESCRIPTION DRUGS (§ 3.2.234.1 to 3.2.234.10)
  83. Part 235 - DEDUCTION - GROSS RECEIPTS TAX - SALE OF CERTAIN SERVICES PERFORMED DIRECTLY ON PRODUCT MANUFACTURED (§ 3.2.235.1 to 3.2.235.12)
  84. Part 236 - RESERVED
  85. Part 237 - DEDUCTION - COMPENSATING TAX (§ 3.2.237.1 to 3.2.237.9)
  86. Part 238 - DEDUCTION - COMPENSATING TAX - USE OF TANGIBLE PERSONAL PROPERTY FOR LEASING (§ 3.2.238.1 to 3.2.238.9)
  87. Part 239 - DEDUCTION - GROSS RECEIPTS TAX - FUNDRAISING (§ 3.2.239.1 to 3.2.239.12)
  88. Part 240 - DEDUCTION - GROSS RECEIPTS TAX - RECEIPTS OF SALE OF FOOD AT RETAIL FOOD STORE (§ 3.2.240.1 to 3.2.240.10)
  89. Part 241 - DEDUCTION - GROSS RECEIPTS TAX - RECEIPTS OF HEALTH CARE PRACTITIONERS (§ 3.2.241.1 to 3.2.241.18)
  90. Part 242 - DEDUCTION - GROSS RECEIPTS TAX - RECEIPTS OF RETAILERS FROM SALES OF CERTAIN TANGIBLE PERSONAL PROPERTY (§ 3.2.242.1 to 3.2.242.16)
  91. Part 243 - 246 - RESERVED
  92. Part 247 - DEDUCTION - GROSS RECEIPTS TAX - SOLAR ENERGY SYSTEMS (§ 3.2.247.1 to 3.2.247.9)
  93. Part 248 - DEDUCTION - GROSS RECEIPTS TAX - MEDICAL TREATMENT OF CATTLE (§ 3.2.248.1 to 3.2.248.8)
  94. Part 249 - DEDUCTION - GROSS RECEIPTS TAX - LEASING OF CONSTRUCTION EQUIPMENT (§ 3.2.249.1 to 3.2.249.9)
  95. Part 250 - DEDUCTION - GROSS RECEIPTS AND COMPENSATING TAXES - LOCOMOTIVE FUEL (§ 3.2.250.1 to 3.2.250.9)
  96. Part 251 - 299 - RESERVED
  97. Part 300 - CREDIT - GROSS RECEIPTS TAX - SERVICES (§ 3.2.300.1 to 3.2.300.9)
  98. Part 301 - CREDIT - COMPENSATING TAX (§ 3.2.301.1 to 3.2.301.9)
  99. Part 302 - CREDIT - GROSS RECEIPTS TAX - SERVICE FOR RESALE (§ 3.2.302.1 to 3.2.302.8)
  100. Part 303 - CREDIT - GROSS RECEIPTS TAX - LEGAL SERVICES FOR WILDFIRE COMPENSATION RECOVERY (§ 3.2.303.1 to 3.2.303.8)
  101. Part 304 - CREDIT - GROSS RECEIPTS TAX - SALE OF DYED SPECIAL FUEL USED FOR AGRICULTURAL PURPOSES (§ 3.2.304.1 to 3.2.304.8)

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