Section 7-4-17 - Determination of sales in this state of tangible personal property for inclusion in sales factor. - New Mexico Statutes

7-4-17. Determination of sales in this state of tangible personal property for inclusion in sales factor.

Sales of tangible personal property are in this state if:   

A.     the property is delivered or shipped to a purchaser, other than the United States government, within this state regardless of the f.o.b. point or other conditions of the sale; or   

B.     the property is shipped from an office, store, warehouse, factory or other place of storage in this state and:   

(1)     the purchaser is the United States government; or   

(2)     the taxpayer is not taxable in the state of the purchaser.