Exempted from the local liquor excise tax is the purchase of alcoholic beverages by any instrumentality of the armed forces of the United States engaged in resale activities.
History: Laws 1989, ch. 326, § 5.
ANNOTATIONSEffective dates. — Laws 1989, ch. 326 contained no effective date provision, but, pursuant to N.M. Const., art. IV, § 23, was effective June 16, 1989, 90 days after the adjournment of the legislature.