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---
type: "Bill"
title: "MANUFACTURING SERVICES GROSS RECEIPTS"
description: "MANUFACTURING SERVICES GROSS RECEIPTS"
jurisdiction: "us/states/nm"
legislature: "New Mexico Legislature"
session: "2021"
identifier: "HB 278"
citation: "New Mexico HB 278 (2021)"
classification: ["bill"]
subjects: ["BUSINESS & INDUSTRY", "TAXATION", "GROSS RECEIPTS & COMPENSATING"]
status: "enacted"
primary_sponsors: ["Harper, Jason C.", "Martínez, Javier"]
version_count: 4
action_count: 9
vote_count: 0
first_action: "2021-02-11"
last_action: "2021-04-06"
source: "openstates"
source_identifier: "ocd-bill/38459afc-523c-43a7-a410-546cc1c6b7c7"
source_url: "http://www.nmlegis.gov/Legislation/Legislation?chamber=H&legType=B&legNo=278&year=21"
source_hash: "e5ced26ab725670aa02844e6462d9560ceccedf8d066071d747dc0410b5716c5"
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 HB 278 (2021) — MANUFACTURING SERVICES GROSS RECEIPTS
## 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/21%20Regular/Amendments_In_Context/HB0278.pdf)
2. **Final Version** (committee substitute) — [source](http://www.nmlegis.gov/Sessions/21%20Regular/final/HB0278.PDF)
3. **TR substitute** (committee substitute) — [source](http://www.nmlegis.gov/Sessions/21%20Regular/bills/house/HB0278TRS.HTML)
4. **introduced version** (committee substitute) — [source](http://www.nmlegis.gov/Sessions/21%20Regular/bills/house/HB0278.HTML)
## Sponsors
- Harper, Jason C. — primary (person)
- Martínez, Javier — primary (person)
## Timeline
The legislative action history — every referral, reading, and vote.
- **2021-02-11** Sent to House Taxation & Revenue Committee `introduction, referral-committee`
- **2021-03-01** DO NOT PASS, replaced with committee substitute `committee-passage`
- **2021-03-03** passed House `passage`
- **2021-03-04** Sent to Senate Tax, Business and Transportation Committee & Senate Finance Committee `introduction, referral-committee`
- **2021-03-19** DO PASS, as amended, committee report adopted `committee-passage-favorable`
- **2021-03-19** passed Senate `passage`
- **2021-03-20** House concurred in Senate amendments
- **2021-03-13** DO PASS committee report adopted `committee-passage-favorable`
- **2021-04-06** Signed `executive-signature`
## Source
OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/38459afc-523c-43a7-a410-546cc1c6b7c7`. Confidence: reported (aggregated from official New Mexico legislature records).