HOUSE BILL 154

46th legislature - STATE OF NEW MEXICO - second session, 2004

INTRODUCED BY

Al Park

AN ACT

RELATING TO TAXATION; ELIMINATING THE GROSS RECEIPTS TAX ON RECEIPTS FROM SERVICES OF LICENSED HEALTH PRACTITIONERS.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF NEW MEXICO:

     Section 1. A new section of the Gross Receipts and Compensating Tax Act is enacted to read:

     "[NEW MATERIAL] EXEMPTION--GROSS RECEIPTS TAX--SERVICES OF LICENSED HEALTH PRACTITIONERS.--

          A. Exempted from the gross receipts tax are the receipts from services provided by a licensed health practitioner that are not otherwise exempt or deductible pursuant to another provision of the Gross Receipts and Compensating Tax Act; provided that the services are within the scope of the practice of the person providing the services.

          B. For the purposes of this section, "licensed health practitioner" means:

                (1) a chiropractic physician licensed pursuant to the provisions of the Chiropractic Physician Practice Act;

                (2) a dentist or dental hygienist licensed pursuant to the provisions of the Dental Health Care Act;

                (3) a physician or physician assistant licensed pursuant to the provisions of Chapter 61, Article 6 NMSA 1978;

                (4) an osteopathic physician licensed pursuant to the provisions of Chapter 61, Article 10 NMSA 1978 or an osteopathic physician's assistant licensed pursuant to the provisions of the Osteopathic Physicians' Assistants Act;

                (5) a doctor of oriental medicine licensed pursuant to the provisions of the Acupuncture and Oriental Medicine Practice Act;

                (6) a podiatrist licensed pursuant to the provisions of the Podiatry Act;

                (7) an optometrist licensed pursuant to the provisions of the Optometry Act;

                (8) a psychologist licensed pursuant to the provisions of the Professional Psychologist Act;

                (9) a registered nurse or licensed practical nurse licensed pursuant to the provisions of the Nursing Practice Act;

                (10) a registered lay midwife registered by the department of health;

                (11) a physical therapist licensed pursuant to the provisions of the Physical Therapy Act;

                (12) a registered occupational therapist licensed pursuant to the provisions of the Occupational Therapy Act;

                (13) a respiratory care practitioner licensed pursuant to the provisions of the Respiratory Care Act; and

                (14) a speech-language pathologist or audiologist licensed pursuant to the provisions of the Speech-Language Pathology, Audiology and Hearing Aid Dispensing Practices Act."

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