New Mexico Statutes

N.M. Stat. § 7-9-3 (2026)

4 NMSA 1978 and "engaging in business" shall have the meaning set forth in

✓ current as of May 2026

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Section 7-9-3.3 NMSA 1978.

   F. A municipality or other political subdivision of the state or any agency of the state
shall not issue a building or other construction permit to any person subject to the
requirements of Subsection A of this section without first having been furnished by the
construction contractor with the certificate from the secretary or the secretary's delegate
specified in Subsection A of this section. Any person who issues any such permit before
receiving the certificate shall be deemed guilty of a misdemeanor and, upon conviction,
be fined not less than fifty dollars ($50.00) nor more than one hundred dollars ($100) for
each offense.

History: 1953 Comp., § 72-13-68.1, enacted by Laws 1975, ch. 251, § 3; 1979, ch. 144,
§ 49; 1986, ch. 20, § 24; 1992, ch. 55, § 13; 2003, ch. 272, § 1.

                                     ANNOTATIONS

Cross references. — For when and to whom surety bonds payable, see 7-1-57 NMSA
1978.

The 2003 amendment, effective July 1, 2003, substituted "the" for "any" following "the
failure of" in Paragraph C(1) and rewrote Subsection E.

The 1992 amendment, effective July 1, 1992, substituted "local option gross receipts
taxes" for "Sections 7-19-1 through 7-21-7 NMSA 1978" near the middle of Subsection
A.

Am. Jur. 2d, A.L.R. and C.J.S. references. — State or local government's liability to
subcontractors, laborers, or materialmen for failure to require general contractor to post
bond, 54 A.L.R.5th 649.

Notes of Decisions

Cited in 60 cases (11 in the last 5 years), 1979–2025 · leading case: Rauscher, Pierce, Refsnes, Inc. v. Taxation & Revenue Dep't, 46 P.3d 687 (N.M. 2002).

Sort: Relevance Newest Treatment

Rauscher, Pierce, Refsnes, Inc. v. Taxation & Revenue Dep't, 46 P.3d 687 (N.M. 2002). · cites it 44× “"Reading Section 7-9-25 and Section 7-9-3(F) together, when one acts as an agent or broker for the sale of services, property or securities, only the commission or fee received for performing the service of acting as an agent or broker is subject to the gross receipts tax, and…”

MPC Ltd. v. New Mexico Taxation & Revenue Dep't, 62 P.3d 308 (N.M. Ct. App. 2002). · cites it 31× “The regulation in pertinent part reads: (1) The receipts of any person received as a reimbursement of expenditures incurred in connection with the performance of a service or the sale or lease of property are gross receipts as defined by Subsection F of Section 7-9-3 NMSA 1978,…”

TPL, Inc. v. New Mexico Taxation & Revenue Dep't, 64 P.3d 474 (N.M. 2002). · cites it 12× “Initial Use {17} NMSA 1978, § 7-9-3(0) (2002), defines initial use as the “first employment for the intended purpose.”

Grogan v. New Mexico Taxation & Revenue Dep't, 62 P.3d 1236 (N.M. Ct. App. 2002). · cites it 21× “” § 7-9-3(F). We are persuaded that the payments constitute gross receipts under Section 7-9-3(F).”

Wing Pawn Shop v. Taxation & Revenue Dep't, 809 P.2d 649 (N.M. Ct. App. 1991). · cites it 18× “The rights and remedies under the Uniform Commercial Code (UCC) and the Pawnbrokers Act, NMSA 1978, Sections 56-12-1 through 56-12-16 (Repl.”

Sonic Indus. v. State of NM, 141 P.3d 1266 (N.M. 2006). · cites it 17× “3d 1219 , was issued, the definition of "gross receipts” within the Gross Receipts and Compensating Tax Act was moved from Section 7-9-3 (F) to Section 7-9-3.5. Compare § 7-9-3(F) (2000, prior to 2003 amendment), with § 7-9-3.”

Sonic Indus., Inc. v. State, 11 P.3d 1219 (N.M. Ct. App. 2000). · cites it 38× “” NMSA 1978, § 7-9-3(F) (1978, as amended 1989).”

Arco Materials, Inc. v. STATE, TRD, 878 P.2d 330 (N.M. Ct. App. 1994). · cites it 10× “In rejecting Taxpayer's argument, we rely primarily on the legislative definition of "construction" contained in NMSA 1978, Section 7-9-3(C) (Repl.Pamp.1993). This definition includes, among other things, "building, altering, repairing or demolishing" any road, highway, bridge,…”

A&W Rests., Inc. v. Taxation & Revenue Dep't of N.M., 429 P.3d 976 (N.M. Ct. App. 2018). · cites it 7× “See § 7-9-3(J) (defining "property"); § 7-9-3.”

AAMCO Transmissions, Inc. v. Taxation & Revenue Dep't, 600 P.2d 841 (N.M. Ct. App. 1979). · cites it 16× “" Section 7-9-3 E. "Gross receipts" is defined, in relevant part, as "the total amount of money or the value of other consideration, received from selling property in New Mexico, from leasing property employed in New Mexico or from performing services in New Mexico.”

Martinez v. Albuquerque Collection Servs., Inc., 867 F. Supp. 1495 (D.N.M. 1994). · cites it 8× “4 Thus, in the present case, both the creditor and the collection agency are liable for gross receipts tax upon the collection of a consumer’s debt.”

E G & G, Inc. v. Dir., Revenue Div. Taxation & Revenue Dep't, 607 P.2d 1161 (N.M. Ct. App. 1979). · cites it 12× “* * * That portion of the receipts from performing a service as defined in Subsection K of Section 7-9-3 NMSA 1978 which reflects the value of tangible personal property utilized or produced in the performance of such service is not deductible.”

Show all 60 citing cases →

— N.M. Stat. § 7-9-3(0) — 2 cases

TPL, Inc. v. New Mexico Taxation & Revenue Dep't, 64 P.3d 474 (N.M. 2002). “Initial Use {17} NMSA 1978, § 7-9-3(0) (2002), defines initial use as the “first employment for the intended purpose.”

New Mexico Taxation & Revenue Dep't v. Dean Baldwin Painting, Inc., 174 P.3d 525 (N.M. Ct. App. 2007).

— N.M. Stat. § 7-9-3(A) — 3 cases

Dell Catalog Sales L.P. v. Taxation & Revenue Dep't, 199 P.3d 863 (N.M. Ct. App. 2008).

Drivetime Car Sales Co. v. N.M. Tax'n & Revenue Dep't (N.M. Ct. App. 2024).

— N.M. Stat. § 7-9-3(B) — 1 case

Proficient Food Co. v. New Mexico Taxation & Revenue Dep't, 758 P.2d 806 (N.M. Ct. App. 1988).

— N.M. Stat. § 7-9-3(C) — 2 cases

Arco Materials, Inc. v. STATE, TRD, 878 P.2d 330 (N.M. Ct. App. 1994). “In rejecting Taxpayer's argument, we rely primarily on the legislative definition of "construction" contained in NMSA 1978, Section 7-9-3(C) (Repl.Pamp.1993). This definition includes, among other things, "building, altering, repairing or demolishing" any road, highway, bridge,…”

Miller v. Bureau of Revenue, 599 P.2d 1049 (N.M. Ct. App. 1979).

— N.M. Stat. § 7-9-3(D) — 1 case

New Mexico Taxation & Revenue Dep't v. Dean Baldwin Painting, Inc., 174 P.3d 525 (N.M. Ct. App. 2007).

— N.M. Stat. § 7-9-3(E) — 8 cases

Kmart Corp. v. Taxation & Revenue Dep't, 131 P.3d 22 (N.M. 2005).

Sonic Indus. v. State of NM, 141 P.3d 1266 (N.M. 2006). “3d 1219 , was issued, the definition of "gross receipts” within the Gross Receipts and Compensating Tax Act was moved from Section 7-9-3 (F) to Section 7-9-3.5. Compare § 7-9-3(F) (2000, prior to 2003 amendment), with § 7-9-3.”

Baskin-Robbins Ice Cream Co. v. Revenue Div., 599 P.2d 1098 (N.M. Ct. App. 1979).

Kewanee Indus., Inc. v. Reese, 845 P.2d 1238 (N.M. 1993).

Am. Dairy Queen Corp. v. Taxation & Revenue Dep't, 605 P.2d 251 (N.M. Ct. App. 1979).

— N.M. Stat. § 7-9-3(F) — 20 cases

Wing Pawn Shop v. Taxation & Revenue Dep't, 809 P.2d 649 (N.M. Ct. App. 1991). “The rights and remedies under the Uniform Commercial Code (UCC) and the Pawnbrokers Act, NMSA 1978, Sections 56-12-1 through 56-12-16 (Repl.”

Grogan v. New Mexico Taxation & Revenue Dep't, 62 P.3d 1236 (N.M. Ct. App. 2002). “” § 7-9-3(F). We are persuaded that the payments constitute gross receipts under Section 7-9-3(F).”

GTE Sw. Inc. v. Taxation & Revenue Dep't, 830 P.2d 162 (N.M. Ct. App. 1992).

Sonic Indus., Inc. v. State, 11 P.3d 1219 (N.M. Ct. App. 2000). “” NMSA 1978, § 7-9-3(F) (1978, as amended 1989).”

ITT Educ. Servs., Inc. v. Taxation & Revenue Dep't, 959 P.2d 969 (N.M. Ct. App. 1998).

— N.M. Stat. § 7-9-3(F)(1)(b) — 3 cases

Rauscher, Pierce, Refsnes, Inc. v. Taxation & Revenue Dep't, 46 P.3d 687 (N.M. 2002). “"Reading Section 7-9-25 and Section 7-9-3(F) together, when one acts as an agent or broker for the sale of services, property or securities, only the commission or fee received for performing the service of acting as an agent or broker is subject to the gross receipts tax, and…”

Rauscher, Pierce, Refsnes, Inc. v. Taxation & Revenue Dep't, 9 P.3d 648 (N.M. Ct. App. 2000).

Halliburton Energy Servs., Inc. v. N.M. Tax'n & Revenue Dep't (N.M. Ct. App. 2022).

— N.M. Stat. § 7-9-3(F)(2) — 2 cases

MPC Ltd. v. New Mexico Taxation & Revenue Dep't, 62 P.3d 308 (N.M. Ct. App. 2002). “The regulation in pertinent part reads: (1) The receipts of any person received as a reimbursement of expenditures incurred in connection with the performance of a service or the sale or lease of property are gross receipts as defined by Subsection F of Section 7-9-3 NMSA 1978,…”

Grogan v. New Mexico Taxation & Revenue Dep't, 62 P.3d 1236 (N.M. Ct. App. 2002). “” § 7-9-3(F). We are persuaded that the payments constitute gross receipts under Section 7-9-3(F).”

— N.M. Stat. § 7-9-3(F)(2)(a) — 1 case

Grogan v. New Mexico Taxation & Revenue Dep't, 62 P.3d 1236 (N.M. Ct. App. 2002). “” § 7-9-3(F). We are persuaded that the payments constitute gross receipts under Section 7-9-3(F).”

— N.M. Stat. § 7-9-3(F)(2)(f) — 3 cases

Active Solutions v. Taxation & Revenue Dep't (N.M. Ct. App. 2020).

ATC v. N.M. Taxation & Revenue (N.M. Ct. App. 2019).

— N.M. Stat. § 7-9-3(F)(3) — 1 case

Lopez v. New Mexico Dep't of Taxation & Revenue, 1997 NMCA 115 (N.M. Ct. App. 1997).

— N.M. Stat. § 7-9-3(F)(8) — 1 case

Martinez v. Albuquerque Collection Servs., Inc., 867 F. Supp. 1495 (D.N.M. 1994). “4 Thus, in the present case, both the creditor and the collection agency are liable for gross receipts tax upon the collection of a consumer’s debt.”

— N.M. Stat. § 7-9-3(F)(l)(b) — 3 cases

Rauscher, Pierce, Refsnes, Inc. v. Taxation & Revenue Dep't, 9 P.3d 648 (N.M. Ct. App. 2000).

— N.M. Stat. § 7-9-3(G) — 2 cases

Vivigen, Inc. v. Minzner, 870 P.2d 1382 (N.M. Ct. App. 1994).

A Class RV Storage v. N.M. Tax'n & Revenue Dep't (N.M. Ct. App. 2021).

— N.M. Stat. § 7-9-3(I) — 1 case

Baskin-Robbins Ice Cream Co. v. Revenue Div., 599 P.2d 1098 (N.M. Ct. App. 1979).

— N.M. Stat. § 7-9-3(J) — 9 cases

Sonic Indus., Inc. v. State, 11 P.3d 1219 (N.M. Ct. App. 2000). “” NMSA 1978, § 7-9-3(F) (1978, as amended 1989).”

A&W Rests., Inc. v. Taxation & Revenue Dep't of N.M., 429 P.3d 976 (N.M. Ct. App. 2018). “See § 7-9-3(J) (defining "property"); § 7-9-3.”

Quantum Corp. v. State Taxation & Revenue Dep't, 956 P.2d 848 (N.M. Ct. App. 1998).

Kmart Props., Inc. v. Taxation & Revenue Dep't, 131 P.3d 27 (N.M. Ct. App. 2002).

— N.M. Stat. § 7-9-3(K) — 7 cases

McElhannon v. Ford, 73 P.3d 827 (N.M. Ct. App. 2003).

Rauscher, Pierce, Refsnes, Inc. v. Taxation & Revenue Dep't, 9 P.3d 648 (N.M. Ct. App. 2000).

Miller v. Bureau of Revenue, 599 P.2d 1049 (N.M. Ct. App. 1979).

Ramah Navajo Sch. Bd. Inc. v. Bureau of Revenue, 625 P.2d 1225 (N.M. Ct. App. 1980).

— N.M. Stat. § 7-9-3(L) — 4 cases

Phillips Mercantile Co. v. New Mexico Taxation & Revenue Dep't, 786 P.2d 1221 (N.M. Ct. App. 1990).

Ranchers-Tufco Limestone Proj. Jt. Venture v. Revenue Div., New Mexico Taxation & Revenue Dep't, 674 P.2d 522 (N.M. Ct. App. 1983).

Strebeck Props., Inc. v. New Mexico Bureau of Revenue, 599 P.2d 1059 (N.M. Ct. App. 1979).

— N.M. Stat. § 7-9-3(L)(1) — 1 case

New Mexico Depo v. N.M. Tax'n & Revenue Dep't, 2021 NMCA 011 (N.M. Ct. App. 2021).

— N.M. Stat. § 7-9-3(M) — 3 cases

Geo Grp. Inc. v. N.M. Tax'n & Revenue Dep't (N.M. Ct. App. 2024).

Taxation & Revenue v. Tindall Corp. (N.M. Ct. App. 2012).

Halliburton Energy Servs., Inc. v. N.M. Tax'n & Revenue Dep't (N.M. Ct. App. 2022).

— N.M. Stat. § 7-9-3(N) — 5 cases

Pub. Serv. Co. v. New Mexico Taxation & Revenue Dep't, 157 P.3d 85 (N.M. Ct. App. 2007).

Dell Catalog Sales L.P. v. Taxation & Revenue Dep't, 199 P.3d 863 (N.M. Ct. App. 2008).

Vigil v. N.M. Tax'n & Revenue Dep't (N.M. Ct. App. 2022).

Vigil v. N.M. Tax’n & Revenue Dep’t (N.M. Ct. App. 2022).

— N.M. Stat. § 7-9-3(O) — 1 case

— N.M. Stat. § 7-9-3(P) — 1 case

CCA of Tennessee v. N.M. Tax. & Revenue Dep't (N.M. Ct. App. 2021).

— N.M. Stat. § 7-9-3(Q) — 2 cases

Siemens Energy & Automation, Inc. v. New Mexico Taxation & Revenue Dep't, 889 P.2d 1238 (N.M. Ct. App. 1994).

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