N.M. Admin. Code § 3.2.242.12

Current through Register Vol. 35, No. 23, December 10, 2024

Section 3.2.242.12 - INTERNET, MAIL ORDER AND TELEPHONE SALES

Qualified items sold to purchasers with a New Mexico billing address by mail, telephone, email and internet shall qualify for deduction under Section 7-9-95 NMSA 1978 if:

A. the item is both delivered to and paid for by the customer during the time period specified in Section 7-9-95 NMSA 1978; or

B. the customer orders and pays for the item and the retailer accepts the order during the time period specified in Section 7-9-95 NMSA 1978 for immediate shipment, even if delivery of the item is made after the exemption period.

N.M. Admin. Code § 3.2.242.12

3.2.242.12 NMAC - N, 8/15/05; A, 7/31/12