# N.M. Stat. § 7-9-3.2: Additional definition

> New Mexico · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_NM_C7_A9_S7-9-3.2

## Section

- **Citation:** N.M. Stat. § 7-9-3.2
- **Heading:** Additional definition
- **Jurisdiction:** New Mexico
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** NM Code / Chapter 7 / Article 9 / Section 7-9-3.2

## Text

A. As used in the Gross Receipts and Compensating Tax Act, “ governmental gross receipts ” means receipts of the state or an agency, institution, instrumentality or political subdivision from:

(1) the sale of tangible personal property other than water from facilities open to the general public;

(2) the performance of or admissions to recreational, athletic or entertainment services or events in facilities open to the general public;

(3) refuse collection or refuse disposal or both;

(4) sewage services;

(5) the sale of water by a utility owned or operated by a county, municipality or other political subdivision of the state;

(6) the renting of parking, docking or tie-down spaces or the granting of permission to park vehicles, tie down aircraft or dock boats;

(7) the sale of tangible personal property handled on consignment when sold from facilities open to the general public; and

(8) a hospital licensed by the department of health.

B. “Governmental gross receipts” excludes receipts of the state or an agency, institution, instrumentality or political subdivision from:

(1) cash discounts taken and allowed;

(2) governmental gross receipts tax payable on transactions reportable for the period; and

(3) any type of time-price differential.

C. As used in this section, “facilities open to the general public” does not include point of sale registers or electronic devices at a bookstore owned or operated by a public post-secondary educational institution when the registers or devices are utilized in the sale of textbooks or other materials required for courses at the institution to a student enrolled at the institution who displays a valid student identification card.

## Nearby sections

- [N.M. Stat. § 7-9-1 § 7-9-1. Short title](https://www.frixlaw.com/law-library/statutes/STATE_NM_STATUTES_C7_A9_S7-9-1.md)
- [N.M. Stat. § 7-9-1 § 7-9-1. Short title](https://www.frixlaw.com/law-library/statutes/STATE_NM_C7_A9_S7-9-1.md)
- [N.M. Stat. § 7-9-2 § 7-9-2. Purpose](https://www.frixlaw.com/law-library/statutes/STATE_NM_C7_A9_S7-9-2.md)
- [N.M. Stat. § 7-9-2 § 7-9-2. Purpose](https://www.frixlaw.com/law-library/statutes/STATE_NM_STATUTES_C7_A9_S7-9-2.md)
- [N.M. Stat. § 7-9-3 § 7-9-3. Definitions](https://www.frixlaw.com/law-library/statutes/STATE_NM_STATUTES_C7_A9_S7-9-3.md)
- [N.M. Stat. § 7-9-3 § 7-9-3. Definitions](https://www.frixlaw.com/law-library/statutes/STATE_NM_C7_A9_S7-9-3.md)
- [N.M. Stat. § 7-9-3.2 § 7-9-3.2. Additional definition](https://www.frixlaw.com/law-library/statutes/STATE_NM_STATUTES_C7_A9_S7-9-3.2.md)
- [N.M. Stat. § 7-9-3.2 § 7-9-3.2. Additional definition](https://www.frixlaw.com/law-library/statutes/STATE_NM_C7_A9_S7-9-3.2.md)
- [N.M. Stat. § 7-9-3.3 § 7-9-3.3. Definition; engaging in business](https://www.frixlaw.com/law-library/statutes/STATE_NM_C7_A9_S7-9-3.3.md)
- [N.M. Stat. § 7-9-3.3 § 7-9-3.3. Definition; engaging in business](https://www.frixlaw.com/law-library/statutes/STATE_NM_STATUTES_C7_A9_S7-9-3.3.md)
- [N.M. Stat. § 7-9-3.4 § 7-9-3.4. Definitions; construction, construction materials and construction-related services](https://www.frixlaw.com/law-library/statutes/STATE_NM_STATUTES_C7_A9_S7-9-3.4.md)
- [N.M. Stat. § 7-9-3.4 § 7-9-3.4. Definitions; construction, construction materials and construction-related services](https://www.frixlaw.com/law-library/statutes/STATE_NM_C7_A9_S7-9-3.4.md)
- [N.M. Stat. § 7-9-3.5 § 7-9-3.5. Definition; gross receipts](https://www.frixlaw.com/law-library/statutes/STATE_NM_C7_A9_S7-9-3.5.md)
- [N.M. Stat. § 7-9-3.5 § 7-9-3.5. Definition; gross receipts](https://www.frixlaw.com/law-library/statutes/STATE_NM_STATUTES_C7_A9_S7-9-3.5.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_NM_C7_A9_S7-9-3.2. Check the current official text before relying on it. Not legal advice.