There is a newer version of the New Mexico Statutes
2014 New Mexico Statutes
Chapter 7 - Taxation
Section 9 Gross Receipts and Compensating Tax
Section 7-9-38.1 Exemption; gross receipts tax; interstate telecommunications services.
NM Stat § 7-9-38.1 (2014) What's This?
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].
History: Laws 1992, ch. 50, 12 and Laws 1992, ch. 67, 12; 1993, ch. 31, 8.
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