Deduction; [gross receipts tax;] sales to certain accredited diplomats and missions
NMSA 1978, § 7-9-89
in effect7-9-89. 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.
Laws 1998, ch. 89, § 2.
Source: New Mexico Compilation Commission (nmonesource.com)URL: https://nmonesource.com/nmos/nmsa-unanno/en/item/18507/index.do#!b/7-9-89Fetched: 10/20/2026
