For AI agents: read the machine-readable documentation index at /llms.txt or the single-file full reference at /llms-full.txt.
Form a Business

Exemption; gross receipts tax and governmental gross receipts tax; stadium surcharge

NMSA 1978, § 7-9-13.3
in effect
Sign in to generate a plain English summaryAsk Belisarius Agent
7-9-13.3. Exemption; gross receipts tax and governmental gross receipts tax; stadium surcharge 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]. Laws 2001, ch. 231, § 12.
Source: New Mexico Compilation Commission (nmonesource.com)URL: https://nmonesource.com/nmos/nmsa-unanno/en/item/18507/index.do#!b/7-9-13.3Fetched: 10/20/2026

Starting a business in New Mexico? New Mexico LLC guide: costs and requirements