Statutes > New Mexico Statutes > Chapter 7 - Taxation. > Article 9 - Gross Receipts and Compensating Tax, 7-9-1 through 7-9-114. > Section 7-9-38.1 - Exemption; gross receipts tax; interstate telecommunications services.

Section 7-9-38.1 - Exemption; gross receipts tax; interstate telecommunications services.

7-9-38.1. Exemption; gross receipts tax; interstate 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 [7-9C-1 NMSA 1978].