{"data":{"id":"us-nm/7-9-104","jurisdiction":"us-nm","citation":"7-9-104","heading":"Deduction; gross receipts; nonathletic special event at post-secondary educational institution.","body":"Prior to July 1, 2027, receipts from admissions to a nonathletic special event held at a venue that is located on the campus of a post-secondary educational institution within fifty miles of the New Mexico border and that accommodates at least ten thousand persons may be deducted from gross receipts or from governmental gross receipts.","path":["Chapter 7 - Taxation","ARTICLE 9 Gross Receipts and Compensating Tax"],"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":"bb6ee548ffd65a1d98a38e875b5bb4714a6558cc0261c68f79637898eb68805e","source_id":"us-nm","stale":false,"prev":"us-nm/7-9-103.2","next":"us-nm/7-9-105"},"notice":"GroundRules: Original legal text. Not legal advice."}