sites. Receipts from hosting world wide web sites may be deducted from gross receipts. For purposes of this section, "hosting" means storing information on computers attached to the internet. History: Laws 1998, ch. 92, § 2.
Deduction; gross receipts tax; hosting world wide web
NMSA 1978, § 7-9-56.2 — under Article 9.
NMSA 1978, § 7-9-56.2