Legislation: batch C — MO MS MT NC ND NE NH NJ NM NV

Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>

legislation/us/states/nm/2019/sb-106.md

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+---
+type: "Bill"
+title: "SHORT-TERM OCCUPANCY RENTALS TAX"
+description: "SHORT-TERM OCCUPANCY RENTALS TAX"
+jurisdiction: "us/states/nm"
+legislature: "New Mexico Legislature"
+session: "2019"
+identifier: "SB 106"
+citation: "New Mexico SB 106 (2019)"
+classification: ["bill"]
+subjects: ["TAXATION", "OTHER (gas", "cigarettes", "etc.)"]
+status: "enacted"
+primary_sponsors: ["Sapien, John M."]
+version_count: 3
+action_count: 8
+vote_count: 2
+first_action: "2018-12-18"
+last_action: "2019-02-04"
+source: "openstates"
+source_identifier: "ocd-bill/c7aaf025-a2de-4e93-81a5-97f03da5ee1f"
+source_url: "http://www.nmlegis.gov/Legislation/Legislation?chamber=S&legType=B&legNo=106&year=19"
+source_hash: "b2ee6409eb0544c20b934c6621270651e6db2e592ef31a558d8784ca536198f0"
+vintage: "2026-07-01"
+source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
+retrieved_at: "2026-07-06"
+confidence: "reported"
+tags: ["legislation", "bill", "us-nm"]
+---
+
+# New Mexico SB 106 (2019) — SHORT-TERM OCCUPANCY RENTALS TAX
+
+## Version chain
+
+The bill's text revisions, in order — the diff chain from filing to enrollment.
+
+1. **Amendments in Context** (committee substitute) — [source](http://www.nmlegis.gov/Sessions/19%20Regular/Amendments_In_Context/SB0106.pdf)
+2. **Final Version** (committee substitute) — [source](http://www.nmlegis.gov/Sessions/19%20Regular/final/SB0106.PDF)
+3. **introduced version** (committee substitute) — [source](http://www.nmlegis.gov/Sessions/19%20Regular/bills/senate/SB0106.HTML)
+
+## Votes
+
+- house passage — **56–9** (pass) · lower
+- senate passage — **36–5** (pass) · upper
+
+## Sponsors
+
+- Sapien, John M. — primary (person)
+
+## Timeline
+
+The legislative action history — every referral, reading, and vote.
+
+- **2018-12-18** Sent to Senate Pre-file `introduction, referral-committee`
+- **2019-01-22** DO PASS, as amended, committee report adopted `committee-passage-favorable`
+- **2019-01-24** passed Senate `passage`
+- **2019-01-25** Sent to House Taxation & Revenue Committee `introduction, referral-committee`
+- **2019-01-16** Sent to Senate Corporations and Transportation Committee `introduction, referral-committee`
+- **2019-01-30** DO PASS committee report adopted `committee-passage-favorable`
+- **2019-01-31** passed House `passage`
+- **2019-02-04** Signed `executive-signature`
+
+## Source
+
+OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/c7aaf025-a2de-4e93-81a5-97f03da5ee1f`. Confidence: reported (aggregated from official New Mexico legislature records).
+