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2019 New Mexico Statutes
Chapter 7 - Taxation
Article 9 - Gross Receipts and Compensating Tax
Section 7-9-13.3 - Exemption; gross receipts tax and governmental gross receipts tax; stadium surcharge.
Universal Citation: NM Stat § 7-9-13.3 (2019)
Exempted from the gross receipts tax and from the governmental gross receipts tax are the receipts from selling tickets, parking, souvenirs, concessions, programs, advertising, merchandise, corporate suites or boxes, broadcast revenues and all other products, services or activities sold at, related to or occurring at a minor league baseball stadium on which a stadium surcharge is imposed pursuant to the Minor League Baseball Stadium Funding Act [3-65-1 to 3-65-10 NMSA 1978].
History: Laws 2001, ch. 231, § 12.
ANNOTATIONSEmergency clause. — Laws 2001, ch. 231, § 13 contained an emergency clause and was approved April 3, 2001.
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