GroundRules
7-9-38.1: Exemption; gross receipts tax; interstate telecommunications services.
Where this section sits in the code
- Chapter 7 - Taxation
- ARTICLE 9 Gross Receipts and Compensating Tax
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].
Collected 2026-09-03T15:02:19Z. Source file · JSON