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SB 212NEW MEXICOSession 2026State Billdead

Did Not Advance

New Mexico bill creates gross receipts tax exemptions for ski area equipment sales and building construction

Original title: SKI AREA EQUIPMENT SALE GROSS RECEIPTS

Last action · February 3, 2026: SCC: Reported by committee to fall within the purview of a 30 day sessionSponsor: Carrie Hamblen

Bill progressHistory & official text ↓

Introduced

Committee

Floor Vote

Passed

Law

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What This Bill Proposed

New Mexico Senate Bill 212 exempts receipts from the state for the sale of qualified ski area equipment and construction projects on ski areas, effective July 1, 2026. The measure also amends existing gross receipts tax deductions for construction materials and services sold to persons building on ski areas.

Why it matters

Alters tax liabilities for construction businesses selling equipment or building services to ski area operators, and requires these exemptions to be included in the state .

Who It Would Have Affected

Groups the bill's text would have affected, as described in the record. Being affected is not a position for or against it.

Directly affected

persons engaged in the construction business

Receipts from selling qualified ski area equipment and construction services or materials to ski area operators become exempt or eligible for deductions from the state gross receipts tax.

Directly affected

ski area operators

They purchase qualified ski area equipment and construction projects that are subject to new state gross receipts tax exemptions.

Key Facts

You don't have to trust us. Each fact below is taken straight from the official document - click any one to see the exact passage, highlighted in the original.

Frequently Asked Questions

What items are considered 'qualified ski area equipment' under this bill?

Qualified ski area equipment includes heavy equipment used on a ski area, such as a ski run or trail groomer, bulldozer, front-end loader, skid steer generally used to prepare or improve a ski run or trail, or a snowmaking system.

Are local option gross receipts taxes also exempted by this bill?

No. The exemptions apply specifically to the state and do not exempt local option gross receipts taxes.

What else do you want to know?

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Where This Stands

This bill did not become law - Died at adjournment · in Senate committee.

Procedural history

2 actions

Feb 3, 2026Senate
SCC: Reported by committee to fall within the purview of a 30 day session
Feb 2, 2026SenateCommittee
Sent to SCC - Referrals: SCC/STBTC/SFC

Version history

Only one version on file - nothing to compare yet. As later stages (committee substitute, engrossed, enrolled) are captured, the redline appears here.

View official text →

Lobbying Activity

No state lobbying filings in our records match this bill. Federal lobbying reports (LDA) cover Congress, so they are not listed on state bills.

Full breakdown

Who this bill affects and the strongest case for and against it, written only from the bill’s own text.

Connected Entities

State of New Mexico

locationState of New Mexico“Jurisdiction enacting the legislation”Map →

Sources

Open source document

www.nmlegis.gov

Analysis Score

0–100

Significance20
Lowered because this bill did not pass (its text scored 45)
Controversy20
Intensity of disagreement among stakeholders
Entertainment5
Compellingness for a non-policy-wonk reader
Buzz15
Current news / social attention level

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