Section 7-9-38.1 - Exemption; gross receipts tax; interstate telecommunications services. - New Mexico Statutes

7-9-38.1. Exemption; gross receipts tax; interstate telecommunications services.

Exempted from the gross receipts tax are receipts from the sale or provision of interstate telecommunications services subject to the Interstate Telecommunications Gross Receipts Tax Act [7-9C-1 NMSA 1978].