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2014 New Mexico Statutes
Chapter 7 - Taxation
Section 9 Gross Receipts and Compensating Tax
Section 7-9-104 Deduction; gross receipts; nonathletic special event at post-secondary educational institution.

NM Stat § 7-9-104 (2014) What's This?
7-9-104. Deduction; gross receipts; nonathletic special event at post-secondary educational institution.
Receipts received from July 1, 2007 through June 30, 2017 from admissions to a nonathletic special event held at a venue that is located on the campus of a post-secondary educational institution within fifty miles of the New Mexico border and that accommodates at least ten thousand persons may be deducted from gross receipts.
History: Laws 2007, ch. 33, 1; 2012, ch. 22, 1.

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