telecommunications services. Exempted from the gross receipts tax are receipts from the sale or provision of interstate telecommunications services subject to the Interstate Telecommunications Gross Receipts Tax Act [Chapter 7, Article 9C NMSA 1978]. History: Laws 1992, ch. 50, § 12 and Laws 1992, ch. 67, § 12; 1993, ch. 31, § 8.
Exemption; gross receipts tax; interstate
NMSA 1978, § 7-9-38.1 — under Article 9.
NMSA 1978, § 7-9-38.1