{"data":{"id":"us-nm/7-9-38.1","jurisdiction":"us-nm","citation":"7-9-38.1","heading":"Exemption; gross receipts tax; interstate telecommunications services.","body":"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].","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":"9fbdb12fb351bfa82d057a400bf823c32b67e8b7b316253ef934fa7d67f3d831","source_id":"us-nm","stale":false,"prev":"us-nm/7-9-38","next":"us-nm/7-9-38.2"},"notice":"GroundRules: Original legal text. Not legal advice."}