Section 7-20E-5 - Specific exemptions.
7-20E-5. Specific exemptions.
No tax authorized under the provisions of the County Local Option Gross Receipts Taxes Act [7-20E-1 NMSA 1978] shall be imposed on the gross receipts arising from transporting persons or property for hire by railroad, motor vehicle, air transportation or any other means from one point within the county to another point outside the county.