{"data":{"id":"us-nm/7-9-63","jurisdiction":"us-nm","citation":"7-9-63","heading":"Deduction; gross receipts tax; publication sales.","body":"Receipts from publishing newspapers or magazines, except from selling advertising space, may be deducted from gross receipts.\nReceipts from selling magazines at retail may not be deducted from 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":"698020669c445c245bb4d72a7bc5bca29f9271d538b85984ec1c5a37b0c8cbc9","source_id":"us-nm","stale":false,"prev":"us-nm/7-9-62.1","next":"us-nm/7-9-64"},"notice":"GroundRules: Original legal text. Not legal advice."}