Opinion No. 34-750
May 7, 1934
TO: Mr. Patrick Miller, Business Manager, University of New Mexico, Albuquerque, New Mexico.
{*130} We have your letter of May 5th, relative to exemptions of tuition charge to students of the new sales tax and regret exceedingly that we misconstrued your former letter and trust that no undue convenience has been suffered by you.
It is our opinion that the university, and other educational institutions in this state should not pay the sales tax, for the reason that there is apparently a specific exemption in the law. (Paragraph "g", Section 201).
Under this provision religious institutions, schools and colleges are exempt from the payment of the tax.
You are being directed to the most recent version of the statute which may not be the version considered at the time of the judgment.