There is a newer version of the New Mexico Statutes
2011 New Mexico Statutes
Chapter 7: Taxation
Article 20E: County Local Option Gross Receipts Taxes, 7-20E-1 through 7-20E-27
Section 7-20E-5: Specific exemptions.
NM Stat § 7-20E-5 (1996 through 1st Sess 50th Legis) What's This?
7-20E-5. Specific exemptions.
No tax authorized under the provisions of the County Local Option Gross Receipts Taxes Act [7-20E-1 NMSA 1978] 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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