N.M. Admin. Code § 3.2.213.11
Current through Register Vol. 35, No. 24, December 23, 2024
Receipts from the sale of a printed report of oil and gas leasing activities, which is not a "newspaper" as that term is used in Section 7-9-64 NMSA 1978, to nonresidents of New Mexico where delivery is made out-of-state by the seller's vehicle, U.S. mail or common carrier are receipts from transactions in interstate commerce and such receipts may be deducted from the gross receipts of the seller.
N.M. Admin. Code § 3.2.213.11