Statutes > New Mexico Statutes > Chapter 7 - Taxation. > Article 24 - Municipal and County Gross Receipts Tax on Liquor, 7-24-1 through 7-24-16. > Section 7-24-12 - Exemption.

Section 7-24-12 - Exemption.

7-24-12. Exemption.

Exempted from the local liquor excise tax is the purchase of alcoholic beverages by any instrumentality of the armed forces of the United States engaged in resale activities.