{"data":{"id":"us-nm/7-9-76","jurisdiction":"us-nm","citation":"7-9-76","heading":"Deduction; gross receipts tax; travel agents' commissions paid by certain entities.","body":"Receipts of travel agents derived from commissions paid by maritime transportation companies and interstate airlines, railroads and passenger buses for booking, referral, reservation or ticket services 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":"1271af30ceabf28886b21e756e5230b11d10fccc1a837ded711dfcb9b9db5d8e","source_id":"us-nm","stale":false,"prev":"us-nm/7-9-75","next":"us-nm/7-9-76.1"},"notice":"GroundRules: Original legal text. Not legal advice."}