NMSA 1978, § 7-10-4 — 7-10-4

Persons doing business with the state; registration to pay
the gross receipts tax required.
Any person leasing or selling property to the state or performing services for the
state, as those terms are used in the Gross Receipts and Compensating Tax Act, shall
be registered with the department to pay the gross receipts tax unless that person has
no business location, employees or property in New Mexico and does not conduct
business in New Mexico through agents or contractors.