18.1.4.110 Specific Examples of Applications of the Tax.

The Gross Receipts Tax applies to the following:

(a) Receipts of a business owned by the Pueblo, the Pueblo's federally or tribally chartered corporations and any subsidiary corporations.

(b) Receipts from the sale or lease of property to a business owned by the Pueblo, the Pueblo's federally or tribally chartered corporations and any subsidiary corporations.

(c) Receipts from the sale of construction materials to the Pueblo, its governmental agencies, political subdivisions, or its federally or tribally chartered corporations and any subsidiary corporations.

(d) Receipts from the performance of any service to a business owned by the Pueblo, the Pueblo's federally or tribally chartered corporations and any subsidiary corporations.

(e) Receipts from the performance of design, engineering or construction services to the Pueblo, its governmental agencies, political subdivisions, or its federally or tribally chartered corporations and any subsidiary corporations.

(f) Receipts of a business, contractor, or subcontractor of the United States, the State of New Mexico, or any agency, department or instrumentality, or political subdivision thereof engaged in business on Pueblo lands.