2015 New Mexico Statutes
Chapter 7 - Taxation
Section 9 Gross Receipts and Compensating Tax
Section 7-9-89 Deduction; gross receipts tax; sales to certain accredited diplomats and missions.
7-9-89. Deduction; [gross receipts tax;] sales to certain accredited diplomats and missions.
Receipts from selling or leasing property to, or from performing services for, an accredited foreign mission or an accredited member of a foreign mission may be deducted from gross receipts when a treaty in force to which the United States is a party requires forbearance of tax when the legal incidence is upon the buyer or when the tax is customarily passed on to the buyer.
History: Laws 1998, ch. 89, 2.
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