N.M. Stat. § 7-9-38.1

Current through 2024, ch. 69

Section 7-9-38.1 - Exemption; gross receipts tax; interstate telecommunications services

Exempted from the gross receipts tax are receipts from the sale or provision of interstate telecommunications services subject to the Interstate Telecommunications Gross Receipts Tax Act [Chapter 7, Article 9C NMSA 1978].

NMS § 7-9-38.1

Laws 1992, ch. 50, § 12 and Laws 1992, ch. 67, § 12; 1993, ch. 31, § 8.