State Codes and Statutes
Statutes > New-mexico > Chapter-7 > Article-9 > Section-7-9-57-17-9-57.1. Deduction; gross receipts tax; sales through world wide web sites.
Receipts of any person derived from the sale of a service or property made through a world wide web site to a person with a billing address outside New Mexico may be deducted from gross receipts.