Maloof v. Bureau of Revenue

Prior to April 1, 1963, § 72-16-4.4, N.M.S.A. 1953, of the New Mexico Emergency School Tax required a tax of one-eighth of one per cent of the gross receipts of the business of every person engaged in the business of wholesale merchandising of any goods, wares, materials, and commodities, including the sale of alcohol and alcoholic liquors and beverages, and natural or artificial gas and electricity. After that date, because of amendment by the Legislature (ch. 325, § 13, N.M.S.L. 1963), a tax of one-half of one per cent was required, but only upon the gross receipts of wholesalers of alcoholic liquors and beverages.