There Is a Newer Version of the New Mexico Statutes
2011 New Mexico Statutes
Chapter 7: Taxation
Article 24: Municipal and County Gross Receipts Tax on Liquor, 7-24-1 through 7-24-16
Section 7-24-13: Exemption; purchases for resale.
NM Stat § 7-24-13 (1996 through 1st Sess 50th Legis) What's This?
7-24-13. Exemption; purchases for resale.
Exempted from any local liquor excise tax are purchases for sale to retailers for resale.
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