Are the reimbursements  taxable gross receipts?

Sometimes clients reimburse my expenses. Should these payments be included along with all my gross receipts when I file my gross receipts tax report?

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Yes. Except (Isn't there always an exception when talking about taxes?) when the expenses are incurred by an agent. For example, when a client reimburses their attorney for a filing fee the attorney paid on behalf of their client.

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The rule for this is contained in N.M. Administration Act Sec. 3.2.1.19(C).

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