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What transactions are subject to New Mexico governmental gross receipts tax?

Governmental gross receipts tax applies only to:

  • The sale of tangible personal property other than water from facilities open to the general public
  • The performance of, or admissions to, recreational, athletic or entertainment services or events in facilities open to the general public
  • Refuse collection or refuse disposal, or both
  • Sewage services
  • The sale of water by a utility owned or operated by a county, municipality or other political subdivision of the state, and - the renting of parking, docking or tie-down spaces or the granting of permission to park vehicles, tie aircraft down, or dock boats.
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