New Mexico Statutes Chapter 7. Taxation § 7-9C-2. Definitions

A. “charges for mobile telecommunications services” has the meaning given in the federal Mobile Telecommunications Sourcing Act;  1

B. “department” means the taxation and revenue department, the secretary of taxation and revenue or any employee of the department exercising authority lawfully delegated to that employee by the secretary;

C. “engaging in interstate telecommunications business” means carrying on or causing to be carried on the business of providing interstate telecommunications service;

D. “home service provider” has the meaning given in the federal Mobile Telecommunications Sourcing Act;

E. “interstate telecommunications gross receipts” means the total amount of money or the value of other consideration received from providing:

F. “interstate telecommunications service” means the service of originating or receiving in New Mexico interstate and international telephone and telegraph service, including but not limited to the transmission of voice, messages and data by way of electronic or similar means between or among points by wire, cable, fiber-optic, laser, microwave, radio, satellite or similar facilities;

G. “mobile telecommunications services” has the meaning given in the federal Mobile Telecommunications Sourcing Act;

H. “person” means any individual, estate, trust, receiver, cooperative association, club, corporation, company, firm, partnership, limited liability company, joint venture, syndicate or other entity; the United States or any agency or instrumentality of the United States; or the state of New Mexico or any political subdivision of the state;

I. “place of primary use” has the meaning given in the federal Mobile Telecommunications Sourcing Act;

J. “private communications service” means a dedicated service for a single customer that entitles the customer to exclusive or priority use of a communications channel or group of channels between a location within New Mexico and one or more specified locations outside New Mexico; and

K. “wide-area telephone service” means a telephone service that entitles the subscriber, upon payment of a flat rate charge dependent on the total duration of all such calls and the geographic area selected by the subscriber, to either make or receive a large volume of telephonic communications to or from persons located in specified geographical areas.