Regents of University of NM v. Bureau of Revenue

COMPTON, Chief. Justice.

Appellant brought this action to recover taxes levied under the provisions of the Emergency School Tax Act and paid by it under protest, and from an adverse judgment it appeals. The decisive question is whether appellant is exempt from the payment of the tax under § 72-16-15 (a) of the Act. The section reads: “ ‘There are exempted from the taxes imposed by this act the following: (a) All sales or services made or performed by societies and other organizations not organized or operated for gain or profit.’ ”

The University owns and operates a golf course and driving…