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. History: 1978 Comp., § 7-9-76.2, enacted by Laws 1984, ch. 2, § 6.
Deduction; gross receipts tax; films and tapes
NMSA 1978, § 7-9-76.2 — under Article 9.
NMSA 1978, § 7-9-76.2