Receipts 1 9 72
  1. $6,170 raised of $15,000 1 day left. Raising money for our child care needs at home! Fundraiser for Becky Jill Ketter by Nick Moeller. $2,015 raised of $2,500 65 days.
  2. Form I-9 Supplement, Section 1 Preparer and/or Translator Certification (PDF, 889.11 KB) Instructions for Form I-9 (PDF, 585.48 KB) Form I-9 in Spanish (May be filled out by employers and employees in Puerto Rico ONLY) (PDF, 492.41 KB).
  3. Service Point an alternate POC (para 9-7). O Adds DIC AP8 so DAAS can automatically respond to the source of supply on MOVs for units that are unable to do so themselves (paras 3-89.1, 4-26.1 and E-28.1; table E-30.1). O Updates projects codes (tables C-26 and C-27). O Adds DIC BMB so FMS customers can transmit publication data to USASAC and adds.
  1. Receipts 1 9 72 Percent
  2. Receipts 1 9 72 1/2
  3. Recipes 1962
  4. Receipts 1 9 72 Equals

Find the latest ViaSat, Inc. (VSAT) stock quote, history, news and other vital information to help you with your stock trading and investing. Navigate to the Receipts or Receipts Summary window. Choose a Receipt Type of 'Cash'. Enter the receipt information, including Receipt Number, Currency, Receipt Amount, GL Date, and Payment Method. The default GL Date is the same as the batch GL Date. If there is no batch information, the GL Date is the current date.

§ 7-9-1Short title
§ 7-9-2Purpose
§ 7-9-3Definitions
§ 7-9-3.2Additional definition
§ 7-9-3.3Definition; engaging in business
§ 7-9-3.4Definitions; construction and construction materials
§ 7-9-3.5Definition; gross receipts
§ 7-9-4Imposition and rate of tax; denomination as “gross receipts tax”
§ 7-9-4.3Imposition and rate of tax; denomination as “governmental gross receipts tax”
§ 7-9-5Presumption of taxability
§ 7-9-6Separately stating the gross receipts tax
§ 7-9-7Imposition and rate of tax; denomination as “compensating tax”
§ 7-9-7 v2Imposition and rate of tax; denomination as “compensating tax”. (Effective July 1, 2021.)
§ 7-9-7.1Department barred from taking collection actions with respect to certain tax liabilities
§ 7-9-7.2Authority to establish standards for certified service providers
§ 7-9-8Presumption of taxability and value
§ 7-9-9Liability of user for payment of compensating tax
§ 7-9-10Agents for collection of compensating tax; duties
§ 7-9-11Date payment due
§ 7-9-12Exemptions
§ 7-9-13Exemption; gross receipts tax; governmental agencies
§ 7-9-13.1Exemption; gross receipts tax; services performed outside the state the product of which is initially used in New Mexico; exceptions
§ 7-9-13.1 v2Exemption; gross receipts tax; certain services. (Effective
§ 7-9-13.2Exemption; governmental gross receipts tax; receipts subject to certain other taxes
§ 7-9-13.3Exemption; gross receipts tax and governmental gross receipts tax; stadium surcharge
§ 7-9-13.4Exemption; gross receipts tax; sale of textbooks from certain bookstores to enrolled students
§ 7-9-13.5Exemption; gross receipts tax and governmental gross receipts tax; event center surcharge
§ 7-9-14Exemption; compensating tax; governmental agencies; Indians
§ 7-9-15Exemption; compensating tax; certain organizations
§ 7-9-16Exemption; gross receipts tax; certain nonprofit facilities
§ 7-9-17Exemption; gross receipts tax; wages
§ 7-9-18Exemption; gross receipts tax and governmental gross receipts tax; agricultural products
§ 7-9-18.1Exemption; gross receipts tax; food stamps
§ 7-9-19Exemption; gross receipts tax; livestock feeding
§ 7-9-20Exemption; gross receipts tax; certain receipts of homeowners associations
§ 7-9-22Exemption; gross receipts tax; vehicles
§ 7-9-22.1Exemption; gross receipts tax; boats
§ 7-9-23Exemption; compensating tax; vehicles
§ 7-9-23.1Exemption; compensating tax; boats
§ 7-9-24Exemption; gross receipts tax; insurance companies
§ 7-9-25Exemption; gross receipts tax; dividends and interest
§ 7-9-26Exemption; gross receipts and compensating tax; fuel
§ 7-9-26.1Exemption; gross receipts tax and compensating tax; fuel for space vehicles
§ 7-9-27Exemption; compensating tax; personal effects
§ 7-9-28Exemption; gross receipts tax; occasional sale of property or services
§ 7-9-29Exemption; gross receipts tax; certain organizations;
§ 7-9-30Exemption; compensating tax; railroad equipment, aircraft and space vehicles
§ 7-9-31Exemption; gross receipts and compensating tax; resale activities of an armed forces instrumentality
§ 7-9-32Exemption; gross receipts tax; oil and gas or mineral interests
§ 7-9-33Exemption; gross receipts tax; products subject to Oil and
§ 7-9-34Exemption; gross receipts tax; refiners and persons subject to Natural Gas Processors Tax Act
§ 7-9-35Exemption; gross receipts tax; natural resources subject to
§ 7-9-36Exemption; gross receipts tax; oil and gas consumed in the pipeline transportation of oil and gas products
§ 7-9-37Exemption; compensating tax; use of oil and gas in the pipeline transportation of oil and gas products
§ 7-9-38Exemption; compensating tax; use of electricity in the production, conversion and transmission of electricity
§ 7-9-38.1Exemption; gross receipts tax; interstate telecommunications services
§ 7-9-38.2Exemption; gross receipts tax; sale of certain telecommunications services
§ 7-9-39Exemption; gross receipts tax; fees from social organizations
§ 7-9-40Exemption; gross receipts tax; purses and jockey remuneration at New Mexico racetracks; receipts from gross amounts wagered
§ 7-9-41Exemption; gross receipts tax; religious activities
§ 7-9-41.1Exemption; gross receipts tax and governmental gross receipts tax; athletic facility surcharge
§ 7-9-41.3Exemption; receipts from sales by disabled street vendors
§ 7-9-41.4Exemption; officiating at New Mexico activities association-sanctioned school events
§ 7-9-41.5Exemption; nonprofit hospitals from local option gross receipts taxes
§ 7-9-43Nontaxable transaction certificates and other evidence required to entitle persons to deductions
§ 7-9-43.1Nontaxable transaction certificates not required by liquor wholesalers
§ 7-9-45Deductions
§ 7-9-46Deduction; gross receipts tax; governmental gross receipts;
§ 7-9-47Deduction; gross receipts tax; governmental gross receipts tax; sale of tangible personal property or licenses for resale
§ 7-9-48Deduction; gross receipts tax; governmental gross receipts;
§ 7-9-49Deduction; gross receipts tax; sale of tangible personal property and licenses for leasing
§ 7-9-50Deduction; gross receipts tax; lease for subsequent lease
§ 7-9-51Deduction; gross receipts tax; sale of construction material to persons engaged in the construction business
§ 7-9-52Deduction; gross receipts tax; sale of construction services and construction-related services to persons engaged in the construction business
§ 7-9-52.1Deduction; gross receipts tax; lease of construction equipment to persons engaged in the construction business
§ 7-9-53Deduction; gross receipts tax; sale or lease of real property and lease of manufactured homes
§ 7-9-54Deduction; gross receipts tax; governmental gross receipts tax; sales to governmental agencies
§ 7-9-54.1Deduction; gross receipts from sale of aerospace services to certain organizations
§ 7-9-54.2Gross receipts; deduction; spaceport operation; space operations; launching, operating and recovering space vehicles or
§ 7-9-54.3Deduction; gross receipts tax; wind and solar generation equipment; sales to governments
§ 7-9-54.4Deduction; compensating tax; space-related test articles
§ 7-9-54.5Deduction; compensating tax; test articles
§ 7-9-55Deduction; gross receipts tax; governmental gross receipts tax; transaction in interstate commerce
§ 7-9-56Deduction; gross receipts tax; intrastate transportation and services in interstate commerce
§ 7-9-56.1Deduction; gross receipts tax; internet services
§ 7-9-56.2Deduction; gross receipts tax; hosting world wide web sites
§ 7-9-56.3Deduction; gross receipts; trade-support company in a border zone
§ 7-9-57Deduction; gross receipts tax; sale of certain services to an out-of-state buyer
§ 7-9-57.1Deduction; gross receipts tax; sales through world wide web sites. (Repealed effective July 1, 2020.)
§ 7-9-57.2Deduction; gross receipts tax; sale of software development services
§ 7-9-58Deduction; gross receipts tax; feed; fertilizers
§ 7-9-59Deduction; gross receipts tax; warehousing, threshing, harvesting, growing, cultivating and processing agricultural products; testing or transporting milk
§ 7-9-60Deduction; gross receipts tax; governmental gross receipts tax; sales to certain organizations
§ 7-9-61.1Deduction; gross receipts tax; certain receipts
§ 7-9-61.2Deduction; receipts from sales to state-chartered credit unions
§ 7-9-62Deduction; gross receipts tax; agricultural implements; aircraft manufacturers; vehicles that are not required to be registered; aircraft parts and maintenance services; reporting requirements
§ 7-9-62.1Deduction; gross receipts tax; aircraft sales and services;
§ 7-9-63Deduction; gross receipts tax; publication sales
§ 7-9-64Deduction; gross receipts tax; newspaper sales
§ 7-9-65Deduction; gross receipts tax; chemicals and reagents
§ 7-9-66Deduction; gross receipts tax; commissions
§ 7-9-66.1Deduction; gross receipts tax; certain real estate transactions
§ 7-9-67Deduction; gross receipts tax; governmental gross receipts tax; refunds; uncollectible debts
§ 7-9-68Deduction; gross receipts tax; warranty obligations
§ 7-9-69Deduction; gross receipts tax; administrative and accounting services
§ 7-9-70Deduction; gross receipts tax; rental or lease of vehicles used in interstate commerce
§ 7-9-71Deduction; gross receipts tax; trade-in allowance
§ 7-9-73Deduction; gross receipts tax; governmental gross receipts;
§ 7-9-73.1Deduction; gross receipts; governmental gross receipts;
§ 7-9-73.2Deduction; gross receipts tax and governmental gross receipts tax; prescription drugs; oxygen
§ 7-9-73.3Deduction; gross receipts tax and governmental gross receipts tax; durable medical equipment; medical supplies
§ 7-9-74Deduction; gross receipts tax; sale of property used in the manufacture of jewelry
§ 7-9-75Deduction; gross receipts tax; sale of certain services performed directly on product manufactured
§ 7-9-76Deduction; gross receipts tax; travel agents’ commissions paid by certain entities
§ 7-9-76.1Deduction; gross receipts tax; certain manufactured homes
§ 7-9-76.2Deduction; gross receipts tax; films and tapes
§ 7-9-77Deductions; compensating tax
§ 7-9-77.1Deduction; gross receipts tax; certain medical and health care services
§ 7-9-78Deductions; compensating tax; use of tangible personal property for leasing
§ 7-9-78.1Deduction; compensating tax; uranium enrichment plant equipment
§ 7-9-79Credit; compensating tax
§ 7-9-79.1Credit; gross receipts tax; services
§ 7-9-79.2Gross receipts tax; compensating tax; biodiesel blending facility tax credit
§ 7-9-83Deduction; gross receipts tax; jet fuel
§ 7-9-84Deduction; compensating tax; jet fuel
§ 7-9-85Deduction; gross receipts tax; certain organization fundraisers
§ 7-9-86Deduction; gross receipts tax; sales to qualified film production company
§ 7-9-87Deduction; gross receipts tax; lottery retailer receipts
§ 7-9-88.1Credit; gross receipts tax; tax paid to certain tribes
§ 7-9-88.2Credit; gross receipts tax; tax paid to Navajo Nation on receipts from selling coal
§ 7-9-89Deduction; [gross receipts tax;] sales to certain accredited diplomats and missions
§ 7-9-90Deductions; gross receipts tax; sales of uranium hexafluoride and enrichment of uranium
§ 7-9-91Deduction; compensating tax; contributions of inventory to certain organizations and governmental agencies
§ 7-9-92Deduction; gross receipts; sale of food at retail food store
§ 7-9-93Deduction; gross receipts; certain receipts for services provided by health care practitioner
§ 7-9-94Deduction; gross receipts; military transformational acquisition programs
§ 7-9-95Deduction; gross receipts tax; sales of certain tangible personal property; limited period
§ 7-9-96Credit; gross receipts tax; governmental gross receipts tax;
§ 7-9-96.2Credit; gross receipts tax; unpaid charges for services provided in a hospital
§ 7-9-96.3Technology readiness gross receipts tax credit; technology readiness gross receipts tax credit fund. (Repealed effective July 1, 2024.)
§ 7-9-97Deduction; gross receipts tax; receipts from certain purchases by or on behalf of the state
§ 7-9-98Deduction; compensating tax; biomass-related equipment;
§ 7-9-99Deduction; gross receipts tax; sale of engineering, architectural and new facility construction services used in construction of certain public health care facilities
§ 7-9-100Deduction; gross receipts tax; sale of construction equipment and construction materials used in new facility construction of a sole community provider hospital [qualifying hospital] that is located in a federally designated health professional shortage a
§ 7-9-101Deduction; gross receipts; equipment for certain electric transmission or storage facilities
§ 7-9-102Deduction; compensating tax; equipment for certain electric transmission or storage facilities
§ 7-9-103Deduction; gross receipts; services provided for certain electric transmission and storage facilities
§ 7-9-103.1Deduction; gross receipts tax; converting electricity
§ 7-9-103.2Deduction; gross receipts; electricity exchange
§ 7-9-104Deduction; gross receipts; nonathletic special event at post-secondary educational institution
§ 7-9-105Credit for penalty pursuant to Section 7-1-71.2 NMSA 1978 [repealed]
§ 7-9-106Deduction; construction services and equipment
§ 7-9-107Deduction; gross receipts tax; production or staging of professional contests
§ 7-9-108Deduction; gross receipts; receipts from performing management or investment advisory services for mutual funds, hedge funds or real estate investment trusts
§ 7-9-109Deduction; gross receipts tax; veterinary medical services, medicine or medical supplies used in medical treatment of cattle
§ 7-9-110.1Deduction; gross receipts tax; locomotive engine fuel
§ 7-9-110.2Deduction; compensating tax; locomotive engine fuel
§ 7-9-110.3Purpose and requirements of locomotive fuel deduction
§ 7-9-111Deduction; gross receipts; hearing aids and vision aids and related services
§ 7-9-112Deduction; gross receipts; solar energy systems
§ 7-9-114Advanced energy deduction; gross receipts and compensating taxes
§ 7-9-115Deduction; gross receipts tax; goods and services for the department of defense related to directed energy and satellites
§ 7-9-116Deduction; gross receipts tax; retail sales by certain businesses
§ 7-9-117Deduction; gross receipts; marketplace seller

Terms Used In New Mexico Statutes > Chapter 7 > Article 9

  • Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • Bail: Security given for the release of a criminal defendant or witness from legal custody (usually in the form of money) to secure his/her appearance on the day and time appointed.
  • Beneficiary: A person who is entitled to receive the benefits or proceeds of a will, trust, insurance policy, retirement plan, annuity, or other contract. Source: OCC
  • Contract: A legal written agreement that becomes binding when signed.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Dependent: A person dependent for support upon another.
  • Entitlement: A Federal program or provision of law that requires payments to any person or unit of government that meets the eligibility criteria established by law. Entitlements constitute a binding obligation on the part of the Federal Government, and eligible recipients have legal recourse if the obligation is not fulfilled. Social Security and veterans' compensation and pensions are examples of entitlement programs.
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Fiduciary: A trustee, executor, or administrator.
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Forbearance: A means of handling a delinquent loan. A
  • Grantor: The person who establishes a trust and places property into it.
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • Personal property: All property that is not real property.
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • Sequester: To separate. Sometimes juries are sequestered from outside influences during their deliberations.
  • Venue: The geographical location in which a case is tried.

To download the Historical Tables as a PDF, click here (362 pages, 6.4 MB)

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Spreadsheets

To download all Historical Tables in XLS format as a single ZIP file, click here (941 KB)

Table 1.1—Summary of Receipts, Outlays, and Surpluses or Deficits (-): 1789–2025
Table 1.2—Summary of Receipts, Outlays, and Surpluses or Deficits (-) as Percentages of GDP: 1930–2025
Table 1.3—Summary of Receipts, Outlays, and Surpluses or Deficits (-) in Current Dollars, Constant (FY 2012) Dollars, and as Percentages of GDP: 1940–2025
Table 1.4—Receipts, Outlays, and Surpluses or Deficits (-) by Fund Group: 1934–2025

Table 2.1—Receipts by Source: 1934–2025
Table 2.2—Percentage Composition of Receipts by Source: 1934–2025
Table 2.3—Receipts by Source as Percentages of GDP: 1934–2025
Table 2.4—Composition of Social Insurance and Retirement Receipts and of Excise Taxes: 1940–2025
Table 2.5—Composition of “Other Receipts”: 1940–2025

Table 3.1—Outlays by Superfunction and Function: 1940–2025
Table 3.2—Outlays by Function and Subfunction: 1962–2025

Table 4.1—Outlays by Agency: 1962–2025
Table 4.2—Percentage Distribution of Outlays by Agency: 1962–2025

Table 5.1—Budget Authority by Function and Subfunction: 1976–2025
Table 5.2—Budget Authority by Agency: 1976–2025
Table 5.3—Percentage Distribution of Budget Authority by Agency: 1976–2025
Table 5.4—Discretionary Budget Authority by Agency: 1976–2025
Table 5.5—Percentage Distribution of Discretionary Budget Authority by Agency: 1976–2025
Table 5.6—Budget Authority for Discretionary Programs: 1976–2025

Table 7.1—Federal Debt at the End of Year: 1940–2025
Table 7.2—Debt Subject to Statutory Limit: 1940–2025
Table 7.3—Statutory Limits on Federal Debt: 1940–Current

Receipts 1 9 72 Percent

Table 8.1—Outlays by Budget Enforcement Act Category: 1962–2025
Table 8.2—Outlays by Budget Enforcement Act Category in Constant (FY 2012) Dollars: 1962–2025
Table 8.3—Percentage Distribution of Outlays by Budget Enforcement Act Category: 1962–2025
Table 8.4—Outlays by Budget Enforcement Act Category as Percentages of GDP: 1962–2025
Table 8.5—Outlays for Mandatory and Related Programs: 1962–2025
Table 8.6—Outlays for Mandatory and Related Programs in Constant (FY 2012) Dollars: 1962–2025
Table 8.7—Outlays for Discretionary Programs: 1962–2025
Table 8.8—Outlays for Discretionary Programs in Constant (FY 2012) Dollars: 1962–2025

Table 9.1—Total Investment Outlays for Physical Capital, Research and Development, and Education and Training: 1962–2021
Table 9.2—Major Public Physical Capital Investment Outlays in Current and Constant (FY 2009) Dollars: 1940–2021
Table 9.3—Major Public Physical Capital Investment Outlays in Percentage Terms: 1940–2021
Table 9.4—National Defense Outlays for Major Public Direct Physical Capital Investment: 1940–2021
Table 9.5—Nondefense Outlays for Major Public Direct Physical Capital Investment: 1940–2021
Table 9.6—Composition of Outlays for Grants for Major Public Physical Capital Investment: 1941–2021
Table 9.7—Summary of Outlays for the Conduct of Research and Development: 1949–2021 (In Current Dollars, as Percentages of Total Outlays, as Percentages of GDP, and in Constant (FY 2012) Dollars)
Table 9.8—Composition of Outlays for the Conduct of Research and Development: 1949–2021
Table 9.9—Composition of Outlays for the Conduct of Education and Training: 1962–2021

Table 11.1—Summary Comparison of Outlays for Payments for Individuals: 1940–2025 (In Current Dollars, as Percentages of Total Outlays, as Percentages of GDP, and in Constant (FY 2012) Dollars)
Table 11.2—Functional Composition of Outlays for Payments for Individuals: 1940–2025
Table 11.3—Outlays for Payments for Individuals by Category and Major Program: 1940–2025

Table 12.1—Summary Comparison of Total Outlays for Grants to State and Local Governments: 1940–2025 (in Current Dollars, as Percentages of Total Outlays, as Percentages of GDP, and in Constant (FY 2012) Dollars)
Table 12.2—Total Outlays for Grants to State and Local Governments, by Function and Fund Group: 1940–2025
Table 12.3—Total Outlays for Grants to State and Local Governments, by Function, Agency, and Program: 1940–2021

Table 14.1—Total Government Receipts in Absolute Amounts and as Percentages of GDP: 1948–2019
Table 14.2—Total Government Expenditures: 1948–2019
Table 14.3—Total Government Expenditures as Percentages of GDP: 1948–2019
Table 14.4—Total Government Expenditures by Major Category of Expenditure: 1948–2019
Table 14.5—Total Government Expenditures by Major Category of Expenditure as Percentages of GDP: 1948–2019
Table 14.6—Total Government Surpluses or Deficits (-) in Absolute Amounts and as Percentages of GDP: 1948–2019

Receipts 1 9 72 1/2

Receipts

Recipes 1962

Table 16.1—Total Executive Branch Civilian Full-Time Equivalent (FTE) Employees, 1981–2021
Table 16.2—Total Executive Branch Civilian Full-Time Equivalent (FTE) Employees, 1981–2021 (as percentage of total)

Receipts 1 9 72 Equals

Budget
Analytical Perspectives
Appendix
Supplemental Materials
Fact Sheets