N.M. Stat. § 7-9-56.2

Current through 2024, ch. 69
Section 7-9-56.2 - Deduction; gross receipts tax; hosting world wide web sites

Receipts from hosting world wide web sites may be deducted from gross receipts. For purposes of this section, "hosting" means storing information on computers attached to the internet.

NMS § 7-9-56.2

Laws 1998, ch. 92, § 2.