2021 New Mexico Statutes
Chapter 3 - Municipalities
Article 38 - Licenses and Taxes
Section 3-38-16 - Exemptions.

The occupancy tax shall not apply:

A. if a vendee:

(1) has been a permanent resident of the taxable premises for a period of at least thirty consecutive days, unless those premises are temporary lodging; or

(2) enters into or has entered into a written agreement for lodgings at the taxable premises for a period of at least thirty consecutive days, unless those premises are temporary lodging;

B. if the rent paid by a vendee is less than two dollars ($2.00) a day;

C. to lodging accommodations at institutions of the federal government, the state or any political subdivision thereof;

D. to lodging accommodations at religious, charitable, educational or philanthropic institutions, including accommodations at summer camps operated by such institutions;

E. to clinics, hospitals or other medical facilities; or

F. to privately owned and operated convalescent homes or homes for the aged, infirm, indigent or chronically ill.

History: 1953 Comp., § 14-37-17, enacted by Laws 1969, ch. 199, § 4; 2000, ch. 37, § 2; 2019, ch. 25, § 1; 2020, ch. 19, § 4.

The 2020 amendment, effective July 1, 2020, altered certain exemptions to the occupancy tax; and in Subsection A, Paragraphs A(1) and (2), after "days", added "unless those premises are temporary lodging".

The 2019 amendment, effective January 1, 2020, removed an exemption for certain short-term occupancy rentals from the occupancy tax; and deleted Subsection G.

The 2000 amendment, effective July 1, 2000, rewrote Subsection G, which formerly read, "if the taxable premises does not have at least three rooms or three other units of accommodations for lodging".

Law reviews. — For survey, "The Uniform Owner-Resident Relations Act," see 6 N.M.L. Rev. 293 (1976).