Section 7-9-13.5 - Exemption; gross receipts tax and governmental gross receipts tax; event center surcharge.
7-9-13.5. Exemption; gross receipts tax and governmental gross receipts tax; event center 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 or services sold at or related to a municipal event center or related to activities occurring at the event center on which an event center surcharge is imposed pursuant to the Municipal Event Center Funding Act [3A-1-1 NMSA 1978].