New Mexico Statutes
§ 7-9C-7 — Deduction; sale of a service for resale
New Mexico § 7-9C-7
This text of New Mexico § 7-9C-7 (Deduction; sale of a service for resale) 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. § 7-9C-7 (2026).
Text
Receipts from providing an interstate telecommunications service in this state that will be used by other persons in providing telephone or telegraph services to the final user may be deducted from interstate telecommunications gross receipts if the sale is made to a person who is subject to the interstate telecommunications gross receipts tax or to the gross receipts tax or the compensating tax.
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Legislative History
Laws 1992, ch. 50, § 7; 1992, ch. 67, § 7; 1998, ch. 92, § 6; 2025, ch. 130, §
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Repealed§ 7-1-13.3
Repealed§ 7-1-13.4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 § 7-9C-7, Counsel Stack Legal Research, https://law.counselstack.com/statute/nm/7/7-9C-7.