{"data":{"id":"us-nm/7-4-17","jurisdiction":"us-nm","citation":"7-4-17","heading":"Determination of sales in this state of tangible personal property for inclusion in sales factor.","body":"Sales of tangible personal property are in this state if:\nA. the property is delivered or shipped to a purchaser other than the United States government within this state regardless of the f. o. b. point or other conditions of the sale; or\nB. the property is shipped from an office, store, warehouse, factory or other place of storage in this state and:\n(1) the purchaser is the United States government; or\n(2) the taxpayer:\n(a) is not taxable in the state of the purchaser; and\n(b) did not make an election for apportionment of business income pursuant to Subsection B or C of Section 7-4-10 NMSA 1978.","path":["Chapter 7 - Taxation","ARTICLE 4 Division of Income for Tax Purposes"],"source_url":"https://nmonesource.com/nmos/nmsa-unanno/en/item/18507/index.do","current_through":"2026-07-01","vintage":"","retrieved_at":"2026-09-03T15:02:19Z","sha256":"65a4562af44578a78b90c52692b3e00c1cca06b03dc59ea1eedae99392b3d498","source_id":"us-nm","stale":false,"prev":"us-nm/7-4-16","next":"us-nm/7-4-18"},"notice":"GroundRules: Original legal text. Not legal advice."}