{"data":{"id":"us-nm/7-9-89","jurisdiction":"us-nm","citation":"7-9-89","heading":"Deduction; [gross receipts tax;] sales to certain accredited diplomats and missions.","body":"Receipts from selling or leasing property to, or from performing services for, an accredited foreign mission or an accredited member of a foreign mission may be deducted from gross receipts when a treaty in force to which the United States is a party requires forbearance of tax when the legal incidence is upon the buyer or when the tax is customarily passed on to the buyer.","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":"bcb949d0eac212bb75453d5c087f0e922b3f6ee696b8044c52f5121a989a13b9","source_id":"us-nm","stale":false,"prev":"us-nm/7-9-88.2","next":"us-nm/7-9-90"},"notice":"GroundRules: Original legal text. Not legal advice."}