There is a newer version of the New Mexico Statutes
2006 New Mexico Statutes - Section 7-20C-5 — Specific exemptions.
7-20C-5. Specific exemptions.
No local hospital gross receipts tax shall be imposed on the gross receipts arising from transporting persons or property for hire by railroad, motor vehicle, air transportation or any other means from one point within the county to another point outside the county.
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