{"data":{"id":"us-nm/7-9-56.2","jurisdiction":"us-nm","citation":"7-9-56.2","heading":"Deduction; gross receipts tax; hosting world wide web sites.","body":"Receipts from hosting world wide web sites may be deducted from gross receipts. For purposes of this section, \"hosting\" means storing information on computers attached to the internet.","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":"94fb14ddb8829ca4aacdd61b6a83fe5129cd20938df051a22768e610c9acbb55","source_id":"us-nm","stale":false,"prev":"us-nm/7-9-56.1","next":"us-nm/7-9-56.3"},"notice":"GroundRules: Original legal text. Not legal advice."}