c5c7033001
Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
66 lines
2.5 KiB
Markdown
66 lines
2.5 KiB
Markdown
---
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type: "Bill"
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title: "SHORT-TERM OCCUPANCY RENTALS TAX"
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description: "SHORT-TERM OCCUPANCY RENTALS TAX"
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jurisdiction: "us/states/nm"
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legislature: "New Mexico Legislature"
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session: "2019"
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identifier: "SB 106"
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citation: "New Mexico SB 106 (2019)"
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classification: ["bill"]
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subjects: ["TAXATION", "OTHER (gas", "cigarettes", "etc.)"]
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status: "enacted"
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primary_sponsors: ["Sapien, John M."]
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version_count: 3
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action_count: 8
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vote_count: 2
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first_action: "2018-12-18"
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last_action: "2019-02-04"
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source: "openstates"
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source_identifier: "ocd-bill/c7aaf025-a2de-4e93-81a5-97f03da5ee1f"
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source_url: "http://www.nmlegis.gov/Legislation/Legislation?chamber=S&legType=B&legNo=106&year=19"
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source_hash: "b2ee6409eb0544c20b934c6621270651e6db2e592ef31a558d8784ca536198f0"
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vintage: "2026-07-01"
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source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
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retrieved_at: "2026-07-06"
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confidence: "reported"
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tags: ["legislation", "bill", "us-nm"]
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---
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# New Mexico SB 106 (2019) — SHORT-TERM OCCUPANCY RENTALS TAX
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## Version chain
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The bill's text revisions, in order — the diff chain from filing to enrollment.
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1. **Amendments in Context** (committee substitute) — [source](http://www.nmlegis.gov/Sessions/19%20Regular/Amendments_In_Context/SB0106.pdf)
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2. **Final Version** (committee substitute) — [source](http://www.nmlegis.gov/Sessions/19%20Regular/final/SB0106.PDF)
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3. **introduced version** (committee substitute) — [source](http://www.nmlegis.gov/Sessions/19%20Regular/bills/senate/SB0106.HTML)
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## Votes
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- house passage — **56–9** (pass) · lower
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- senate passage — **36–5** (pass) · upper
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## Sponsors
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- Sapien, John M. — primary (person)
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## Timeline
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The legislative action history — every referral, reading, and vote.
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- **2018-12-18** Sent to Senate Pre-file `introduction, referral-committee`
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- **2019-01-22** DO PASS, as amended, committee report adopted `committee-passage-favorable`
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- **2019-01-24** passed Senate `passage`
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- **2019-01-25** Sent to House Taxation & Revenue Committee `introduction, referral-committee`
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- **2019-01-16** Sent to Senate Corporations and Transportation Committee `introduction, referral-committee`
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- **2019-01-30** DO PASS committee report adopted `committee-passage-favorable`
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- **2019-01-31** passed House `passage`
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- **2019-02-04** Signed `executive-signature`
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## Source
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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).
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