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...
No. Governmental gross receipts tax does not apply to receipts from sales or leases to government agencies. Rather, the tax applies to the gross receipts of an agency, institution, instrumentality or political subdivision of the State of New Mexico from transactions...
Generally, they are not. Such gross receipts are exempt from regular gross receipts tax under Section 7-9-13 NMSA 1978 except for: - receipts from the sale of gas or electricity by a utility owned or operated by a county, municipality, or other political subdivision...