{"data":{"id":"us-nm/7-9-76.2","jurisdiction":"us-nm","citation":"7-9-76.2","heading":"Deduction; gross receipts tax; films and tapes.","body":"Receipts from the leasing or licensing of theatrical and television films and tapes to a person engaged in the business of providing public or commercial entertainment from which gross receipts are derived 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":"5be23956446d4fc25cef7932998b2c33e860b273fdff0c03106176a3c786bf4f","source_id":"us-nm","stale":false,"prev":"us-nm/7-9-76.1","next":"us-nm/7-9-77"},"notice":"GroundRules: Original legal text. Not legal advice."}