Section 7-9-13 - Exemption; gross receipts tax; governmental agenciesA. Except as otherwise provided in this section, exempted from the gross receipts tax are receipts of: (1) the United States or any agency, department or instrumentality thereof; (2) the state of New Mexico or any political subdivision thereof; (3) any Indian nation, tribe or pueblo from activities or transactions occurring on its sovereign territory; or (4) any foreign nation or agency, instrumentality or political subdivision thereof, but only when required by a treaty in force to which the United States is a party. B. Receipts from the sale of gas or electricity by a utility owned or operated by a county, municipality or other political subdivision of a state are not exempted from the gross receipts tax. C. Receipts from the operation of a cable television system owned or operated by a municipality are not exempted from the gross receipts tax. 1953 Comp., § 72-16A-12.1, enacted by Laws 1969, ch. 144, § 6; 1991, ch. 8, § 4; 1993, ch. 31, § 3; 1993, ch. 208, § 7; 1994, ch. 45, § 2; 1998, ch. 89, § 1.