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New Mexico Statutes Chapter 3. Municipalities § 3-38-16. Exemptions

Current as of January 01, 2024 | Updated by Findlaw Staff

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.

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Cite this article: FindLaw.com - New Mexico Statutes Chapter 3. Municipalities § 3-38-16. Exemptions - last updated January 01, 2024 | https://codes.findlaw.com/nm/chapter-3-municipalities/nm-st-sect-3-38-16/

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