New Mexico Statutes

§ 7-9-89 — Deduction; [gross receipts tax;] sales to certain accredited

New Mexico·Ch. 7 Taxation·Art. 9 Gross Receipts and Compensating Tax
diplomats and missions. Receipts from selling or leasing property to, or from performing services for, an accredited foreign mission or an accredited member of a foreign mission may be deducted from gross receipts when a treaty in force to which the United States is a party requires forbearance of tax when the legal incidence is upon the buyer or when the tax is customarily passed on to the buyer.

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Legislative History

Laws 1998, ch. 89, § 2.

Nearby Sections

15
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