New Mexico 2019 Regular Session Status: In Committee 1 D cosponsors

SB 6 — TAX DETERMINATION OF IN-STATE SALES

Last action — action postponed indefinitely

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  1. ✓
    Introduced
  2. 2
    In Committee
  3. 3
    Passed Senate
  4. 4
    Passed House
  5. 5
    To Executive
  6. 6
    Enacted

This bill died with 2019 Regular Session. It reached “In Committee” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.

This bill is no longer active — its legislative session has ended, so there is no live prognosis. It would have to be reintroduced in the current session to move again.

Bill Text

How this bill changes current law

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The bill changes the method of determining in-state sales of intangibles and services for tax purposes from cost of performance to market sourcing.

  • Section 7-4-18 NMSA 1978

    [THAN TANGIBLE PERSONAL]

    Removes reference to tangible personal property in the determination of sales in the state.

  • Section 7-4-18 NMSA 1978

    A. the income-producing activity is performed in this state; or B. the income-producing activity is performed both in and outside this state and a greater proportion of the income-producing activity is performed in this state than in any other state based on costs of performance → in the case of sale, rental, lease or license of real property, if and to the extent the real property is located in this state; (2) in the case of rental, lease or license of tangible personal property, if and to the extent the tangible personal property is located in this state; (3) in the case of sale of a service, if and to the extent the service is delivered to a location in this state; (4) in the case of sale, rental, lease or license of intangible property, if and to the extent the intangible property is used in this state.

    Replaces the previous criteria for determining in-state sales with specific conditions based on the location of property or delivery of services.

  • Section 7-4-18 NMSA 1978

    If the state or states of assignment under Subsection A of this section cannot be determined, the state or states of assignment shall be reasonably approximated.

    Establishes a method for approximating the state of assignment for sales that cannot be clearly determined.

Action History

  1. action postponed indefinitely

  2. Sent to Senate Corporations and Transportation Committee & Senate Finance Committee

  3. Sent to Senate Pre-file

Sponsors

Sponsorship breakdown

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2 sponsors · 0 co-sponsors · 110 not signed on

Sponsors (2)

Co-sponsors (0)

None.

Not signed on (110)

110 members have not signed on to this bill.

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"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Subjects

taxation
Cross-referencing the record. Reading this bill against every other bill in the corpus by meaning, not keywords. Only the first open is slow. It’s instant for you after this. Matching · Ranking · Engrossing

Frequently asked questions

Who sponsors SB 6?
SB 6 is sponsored by Harper, Jason C. and Peter Wirth (Democrat).
What is the current status of SB 6?
This bill died with 2019 Regular Session. It reached “In Committee” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.
Where can I track SB 6?
Track SB 6 free on One Click Politics — get push/email alerts when it moves.

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Last checked for changes 2 months ago · updated continuously

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