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2019 New Mexico Statutes
Chapter 7 - Taxation
Article 9 - Gross Receipts and Compensating Tax
Section 7-9-57.1 - Deduction; gross receipts tax; sales through world wide web sites.
Universal Citation: NM Stat § 7-9-57.1 (2019)
Receipts of any person derived from the sale of a service or property made through a world wide web site to a person with a billing address outside New Mexico may be deducted from gross receipts.
History: Laws 1998, ch. 92, § 3.
ANNOTATIONSEffective dates. — Laws 1998, ch. 92, § 7 made Laws 1998, ch. 92, § 3 effective July 1, 1998.
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