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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 — **569** (pass) · lower
- senate passage — **365** (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).