2021 New Mexico Statutes
Chapter 7 - Taxation
Article 5A - Streamlined Sales and Use Tax Administration

Section 7-5A-1 - Short title. - This act may be cited as the "Streamlined Sales and...

Section 7-5A-2 - Legislative findings. - The legislature finds that a simplified sales tax and use...

Section 7-5A-3 - Definitions. - As used in the Streamlined Sales and Use Tax Administration...

Section 7-5A-4 - Authority to enter agreement. - A. The secretary of taxation and revenue may enter into...

Section 7-5A-5 - Relationship to state law. - A provision of the agreement does not invalidate or amend...

Section 7-5A-6 - Agreement requirements. - The secretary of taxation and revenue shall not enter into...

Section 7-5A-7 - Member states. - The agreement is an accord among member states in furtherance...

Section 7-5A-8 - Limited binding and beneficial effect. - A. The agreement binds and benefits only this state and...

Section 7-5A-9 - Liability. - A. A certified service provider is liable for sales taxes...