New Mexico Statutes
§ 7-9-56.1 — Deduction; gross receipts tax; internet services
New Mexico § 7-9-56.1
This text of New Mexico § 7-9-56.1 (Deduction; gross receipts tax; internet services) is published on Counsel Stack Legal Research, covering New Mexico primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
N.M. Stat. Ann. § 7-9-56.1 (2026).
Text
On and after July 1, 1998, receipts from providing leased telephone lines, telecommunications services, internet services, internet access services or computer programming that will be used by other persons in providing internet access and related services to the final user may be deducted from gross receipts if the sale is made to a person who is subject to the gross receipts tax or the interstate telecommunications gross receipts tax.
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Legislative History
Laws 1998, ch. 92, § 1; 2000, ch. 84, § 6.
Nearby Sections
15
§ 7-1-1
Short title§ 7-1-11.1
Managed audits§ 7-1-11.2
Required audit notices§ 7-1-12
Identification of taxpayers§ 7-1-13.1
Method of payment of certain taxes due§ 7-1-13.2
Repealed§ 7-1-13.3
Repealed§ 7-1-13.4
Electronic payments; reversalsCite This Page — Counsel Stack
Bluebook (online)
New Mexico § 7-9-56.1, Counsel Stack Legal Research, https://law.counselstack.com/statute/nm/7/7-9-56.1.