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Form a Business

Exemption; gross receipts tax; interstate telecommunications services

NMSA 1978, § 7-9-38.1
in effect
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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]. Laws 1992, ch. 50, § 12 and Laws 1992, ch. 67, § 12; 1993, ch. 31, § 8.
Source: New Mexico Compilation Commission (nmonesource.com)URL: https://nmonesource.com/nmos/nmsa-unanno/en/item/18507/index.do#!b/7-9-38.1Fetched: 10/20/2026

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