summary
Introduced
01/24/2022
01/24/2022
In Committee
Crossed Over
Passed
Dead
02/17/2022
02/17/2022
Introduced Session
2022 Regular Session
Bill Summary
AN ACT RELATING TO TAXATION; EXEMPTING FACE MASKS SOLD DURING A PUBLIC HEALTH EMERGENCY FROM THE GROSS RECEIPTS TAX; DECLARING AN EMERGENCY.
AI Summary
This bill exempts the sale of face masks from the gross receipts tax in New Mexico during a public health emergency. The bill defines "face mask" as a mask or multilayered face cloth that covers the nose and mouth and is intended for a medical purpose to assist in preventing the spread of infectious materials. The exemption takes 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. The bill also declares an emergency, allowing it to take effect immediately.
Committee Categories
Business and Industry
Sponsors (2)
Last Action
House Consumer & Public Affairs Committee (00:00 2/1/2022 Room 317) (on 02/01/2022)
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=123&year=22 |
| BillText | https://www.nmlegis.gov/Sessions/22%20Regular/bills/house/HB0123.pdf |
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