Section 7-9-22.1 - Exemption; gross receipts tax; boats.

NM Stat § 7-9-22.1 (2019) (N/A)
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Exempted from the gross receipts tax are the receipts from selling boats on which a tax is imposed by Section 66-12-6.1 NMSA 1978.

History: 1978 Comp., § 7-9-22.1, enacted by Laws 1987, ch. 247, § 1.

Effective dates. — Laws 1987, ch. 247, § 13 made Laws 1987, ch. 247, § 1 effective July 1, 1987.