Talk:Arizona v. New Mexico

Latest comment: 13 years ago by Deanlaw in topic New Mexico privilege tax

New Mexico privilege tax edit

A wikilink was added suggesting that a new article "privilege tax" should be created. Although the state statute and Supreme Court opinion described the tax as being for the "privilege of generating electricity", it actually operated similar to a "production tax" since it was based on the amount of electricity generated by an electric generating station, similar to a tax on petroleum or coal extraction (Natural resources consumption tax) which is in units of production. A true privilege tax normally is more like a business license fee imposed for authorization to do something in a state or municipality. Deanlaw (talk) 16:09, 3 March 2011 (UTC)Reply