New Mexico Statutes Chapter 7. Taxation § 7-9-104. Deduction; gross receipts; nonathletic special event at post-secondary educational institution

Prior to July 1, 2027, receipts from admissions to a nonathletic special event held at a venue that is located on the campus of a post-secondary educational institution within fifty miles of the New Mexico border and that accommodates at least ten thousand persons may be deducted from gross receipts or from governmental gross receipts.