State Codes and Statutes
Statutes > New-mexico > Chapter-7 > Article-4 > Section-7-4-177-4-17. Determination of sales in this state of tangible personal property for inclusion in sales factor.
Sales of tangible personal property are in this state if:
A. the property is delivered or shipped to a purchaser, other than the United States government, within this state regardless of the f.o.b. point or other conditions of the sale; or
B. the property is shipped from an office, store, warehouse, factory or other place of storage in this state and:
(1) the purchaser is the United States government; or
(2) the taxpayer is not taxable in the state of the purchaser.
