{"data":{"id":"us-nm/7-9-17","jurisdiction":"us-nm","citation":"7-9-17","heading":"Exemption; gross receipts tax; wages.","body":"Exempted from the gross receipts tax are the receipts of employees from wages, salaries, commissions or from any other form of remuneration for personal services.","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":"a10643784db364e03c0dfb7f7de4bb02568943b79200cde86cfe6f9337d9d6da","source_id":"us-nm","stale":false,"prev":"us-nm/7-9-16","next":"us-nm/7-9-18"},"notice":"GroundRules: Original legal text. Not legal advice."}