Exempted from the gross receipts tax are the receipts of employees from wages, salaries, commissions or from any other form of remuneration for personal services. History: 1953 Comp., § 72-16A-12.5, enacted by Laws 1969, ch. 144, § 10.
Exemption; gross receipts tax; wages
NMSA 1978, § 7-9-17 — under Article 9.
NMSA 1978, § 7-9-17