New Mexico Statutes Chapter 7. Taxation § 7-9-38.2. Exemption; gross receipts tax; sale of certain telecommunications services

Exempted from the gross receipts tax are receipts of a home service provider from providing mobile telecommunications services to persons whose place of primary use is outside New Mexico, regardless of where the mobile telecommunications services originate, terminate or pass through. For the purposes of this section, “home service provider”, “mobile telecommunications services” and “place of primary use” have the meanings given in the federal Mobile Telecommunications Sourcing Act. 1