{"data":{"id":"us-nm/7-9-68","jurisdiction":"us-nm","citation":"7-9-68","heading":"Deduction; gross receipts tax; warranty obligations.","body":"Receipts of a dealer from furnishing goods or services to the purchaser of tangible personal property to fulfill a warranty obligation of the manufacturer of the property may 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":"07800a75944f6f3d99fb68f037e23f73f2a6942ba47becb7742e66fc387507ca","source_id":"us-nm","stale":false,"prev":"us-nm/7-9-67","next":"us-nm/7-9-69"},"notice":"GroundRules: Original legal text. Not legal advice."}