State Codes and Statutes

Statutes > New-mexico > Chapter-3 > Article-38 > Section-3-38-16

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; 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;   

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;   

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

G.     if the vendor does not offer at least three rooms within or attached to a taxable premises for lodging or at least three other premises for lodging or a combination of these within the taxing jurisdiction.   

State Codes and Statutes

Statutes > New-mexico > Chapter-3 > Article-38 > Section-3-38-16

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; 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;   

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;   

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

G.     if the vendor does not offer at least three rooms within or attached to a taxable premises for lodging or at least three other premises for lodging or a combination of these within the taxing jurisdiction.   


State Codes and Statutes

State Codes and Statutes

Statutes > New-mexico > Chapter-3 > Article-38 > Section-3-38-16

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; 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;   

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;   

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

G.     if the vendor does not offer at least three rooms within or attached to a taxable premises for lodging or at least three other premises for lodging or a combination of these within the taxing jurisdiction.