§ 7-9-38-1

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 [Chapter 7, Article 9C NMSA 1978]. History: Laws 1992, ch. 50, § 12 and Laws 1992, ch. 67, § 12; 1993, ch. 31, § 8. ANNOTATIONSThe 1993 amendment, effective July 1, 1993, deleted the 'to the extent that receipts from such services are' following 'services' and 'tax under' following 'subject to'.