summary
Introduced
01/18/2022
01/18/2022
In Committee
02/12/2022
02/12/2022
Crossed Over
02/05/2022
02/05/2022
Passed
Dead
02/17/2022
02/17/2022
Introduced Session
2022 Regular Session
Bill Summary
AN ACT RELATING TO TAXATION; EXCLUDING PERSONAL CARE SERVICES, HOME HEALTH CARE AND HOSPICE CARE FROM DESTINATION-BASED SOURCING RULES FOR PURPOSES OF DETERMINING GROSS RECEIPTS TAX LIABILITY; DECLARING AN EMERGENCY.
AI Summary
This bill excludes personal care services, home health care, and hospice care from the destination-based sourcing rules for determining gross receipts tax liability in New Mexico. The bill defines these services and clarifies that they should be reported based on the location of the service provider, rather than the location where the service is delivered. The bill also declares an emergency, with the provisions taking effect on April 1, 2022 if the bill takes effect on or before that date, or on June 1, 2022 if the bill takes effect after April 1, 2022.
Committee Categories
Budget and Finance, Health and Social Services
Sponsors (6)
Deborah Armstrong (D)*,
Gail Armstrong (R)*,
Cathrynn Brown (R)*,
Chris Chandler (D)*,
Martin Hickey (D),
Tara Luján (D),
Last Action
Action Postponed Indefinitely (on 02/12/2022)
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://www.nmlegis.gov/Legislation/Legislation?chamber=H&legtype=B&legno=47&year=22 |
| BillText | https://www.nmlegis.gov/Sessions/22%20Regular/bills/house/HB0047.pdf |
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