18.1.4.090 Exemptions.

The Gross Receipts Tax shall not apply to:

(a) Receipts of the Pueblo de San Ildefonso or its tribal members, its governmental agencies or political subdivisions.

(b) Receipts from the sale or lease of tangible personal property, other than construction materials, to the Pueblo or its tribal members, its governmental agencies or political subdivisions.

(c) Receipts from the performance of any service, other than design, engineering or construction services, performed for the Pueblo or its tribal members, its governmental agencies or political subdivisions.

(d) Receipts of the United States, the State of New Mexico, or any agency, department or instrumentality, or political subdivision thereof, however, this exemption does not apply to the receipts of a business, contractor, or subcontractor of any such governmental entity engaged in business on Pueblo lands.

(e) Receipts from the sale of gasoline or special fuel upon which a gasoline or special fuel excise tax has been paid to the Pueblo or the State of New Mexico.

(f) Receipts from the sale of cigarettes on which the cigarette tax has been paid.

(g) Receipts of taxpayers who are subject to the Pueblo's Business Property Tax.

(h) Receipts from traditional Pueblo de San Ildefonso livelihoods, including but not limited to farming, livestock raising, bread making, pottery making and other artisans.

(i) Receipts from wholesale sales, where tax will be collected by a subsequent retailer, which is subject to a gross receipts tax.

(j) Receipts from the sale of telecommunications services, electricity, water, natural gas, propane, and firewood for residential use of the buyer or members of the buyer's household.

(k) Receipts from community based fund raising charitable organizations recognized by the Governor's Office.

(l) Receipts of an entity recognized by the Internal Revenue Service, as a charitable organization under Internal Revenue Code § 501(c)(3).

(m) Receipts of employees from wages or salaries, commissions, or any other form of renumeration for personal services.

(n) Receipts from the retail sale of un-prepared food products.

(o) Receipts from performing medical and dental services.

(p) Receipts from sale of insurance premiums.

(q) Receipts from vendors who sell less than ten (10) days in a calendar year, or receive less than $10,000 in gross receipts in a calendar year within the Pueblo.

(r) Receipts from yard sales, or the isolated or occasional sale of or leasing of tangible personal property or a service by a person who is not regularly engaged in the business of selling or leasing the same or similar property or service.

(s) Receipts from the performance of veterinary services.

(t) Receipts from the lease or rental of real property for residential purposes, including mobile home lots.

(u) Receipts from the sale of construction materials, design, engineering or construction services for residential construction if the sale is to the occupant(s) of the residence in which the construction materials or services will be incorporated.