Statutes > New Mexico Statutes > Chapter 7 - Taxation. > Article 17 - Liquor Excise Tax, 7-17-1 through 7-17-12. > Section 7-17-9 - Exemption; certain sales to or by instrumentalities of armed forces.

Section 7-17-9 - Exemption; certain sales to or by instrumentalities of armed forces.

7-17-9. Exemption; certain sales to or by instrumentalities of armed forces.

Exempted from the tax imposed by Section 7-17-5 NMSA 1978 are alcoholic beverages sold to or by any instrumentality of the armed forces of the United States engaged in resale activities.