N.M. Admin. Code § 3.2.204.15
Current through Register Vol. 36, No. 1, January 14, 2025
Materials such as blank diskettes, blank video disks, packaging, paper and labels which are used by a person who manufactures and sells in the ordinary course of business copies of computer software, together with explanatory materials and instructions, are ingredient and component parts of a manufactured product.
N.M. Admin. Code § 3.2.204.15