Find Laws Find Lawyers Free Legal Forms USA State Laws

NEW MEXICO STATUTES AND CODES

Section 7-9C-4 - Presumption of taxability.

7-9C-4. Presumption of taxability.

A.     To prevent evasion of the interstate telecommunications gross receipts tax and to aid in its administration, it is presumed that all receipts of a person engaging in interstate telecommunications business are subject to the interstate telecommunications gross receipts tax.   

B.     If receipts from nontaxable charges for mobile telecommunications services are aggregated with and not separately stated from taxable charges for mobile telecommunications services, then the charges for nontaxable mobile telecommunications services shall be subject to interstate telecommunications gross receipts tax unless the home service provider can reasonably identify nontaxable charges in its books and records that are kept in the regular course of business.   

New Mexico Law

New Mexico State Laws
    > New Mexico Child Support
    > New Mexico Gun Laws
    > New Mexico Statutes
New Mexico Tax
    > New Mexico State Tax
New Mexico Labor Laws
    > New Mexico Unemployment
New Mexico Agencies
    > New Mexico DMV
    > New Mexico Taxation and Revenue

New Mexico Court Map

Tips