{"data":{"id":"us-nm/7-9-73","jurisdiction":"us-nm","citation":"7-9-73","heading":"Deduction; gross receipts tax; governmental gross receipts; sale of prosthetic devices.","body":"Receipts from selling prosthetic devices may be deducted from gross receipts or from governmental gross receipts if the sale is made to a person who is licensed to practice medicine, osteopathic medicine, dentistry, podiatry, optometry, chiropractic or professional nursing and who delivers a nontaxable transaction certificate to the seller. The buyer delivering the nontaxable transaction certificate must deliver the prosthetic device incidental to the performance of a service and must include the value of the prosthetic device in his charge for the service.","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":"146cdb2082d2186d1875396a00662f1e31fcb847415ab227409ccdd69ecd815e","source_id":"us-nm","stale":false,"prev":"us-nm/7-9-72","next":"us-nm/7-9-73.1"},"notice":"GroundRules: Original legal text. Not legal advice."}