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NEW MEXICO STATUTES AND CODES
Section 7-9-57.1 - Deduction; gross receipts tax; sales through world wide web sites.
7-9-57.1. Deduction; gross receipts tax; sales through world wide web sites.
Receipts of any person derived from the sale of a service or property made through a world wide web site to a person with a billing address outside New Mexico may be deducted from gross receipts.
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