New Mexico Statutes
§ 7-9-63 — Deduction; gross receipts tax; publication sales
Receipts from publishing newspapers or magazines, except from selling advertising space, may be deducted from gross receipts. Receipts from selling magazines at retail may not be deducted from gross receipts.
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Legislative History
1953 Comp., § 72-16A-14.18, enacted by Laws 1969, ch. 144, § 53.
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Repealed§ 7-1-13.3
Repealed§ 7-1-13.4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; reversals