NMSA 1978, § 7-9-109 — 7-9-109

Deduction; gross receipts tax; veterinary medical services,
medicine or medical supplies used in medical treatment of cattle.

# A.

Receipts from sales of veterinary medical services, medicine or medical supplies
used in the medical treatment of cattle may be deducted from gross receipts if the sale
is made to a person who states in writing that the person is regularly engaged in the
business of ranching or farming, including dairy farming, in New Mexico or if the sale is
made to a veterinarian who holds a valid license pursuant to the Veterinary Practice Act
[Chapter 61, Article 14 NMSA 1978] and who is providing veterinary medical services,
medicine or medical supplies in the treatment of cattle owned by that person.

# B.

As used in this section, "cattle" means animals of the genus bos, including dairy
cattle, and does not include any other kind of livestock.