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NEW MEXICO STATUTES AND CODES
Section 7-9-56.2 - Deduction; gross receipts tax; hosting world wide web sites.
7-9-56.2. Deduction; gross receipts tax; hosting world wide web sites.
Receipts from hosting world wide web sites may be deducted from gross receipts. For purposes of this section, "hosting" means storing information on computers attached to the internet.
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