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2019 New Mexico Statutes
Chapter 7 - Taxation
Article 9 - Gross Receipts and Compensating Tax
Section 7-9-38.1 - Exemption; gross receipts tax; interstate telecommunications services.
Universal Citation: NM Stat § 7-9-38.1 (2019)
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.
ANNOTATIONSThe 1993 amendment, effective July 1, 1993, deleted the "to the extent that receipts from such services are" following "services" and "tax under" following "subject to".
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