NMSA 1978, § 7-9-13.2 — 7-9-13.2

Exemption; governmental gross receipts tax; receipts
subject to certain other taxes.
Exempted from the governmental gross receipts tax are receipts from transactions
involving tangible personal property or services on which receipts or transactions the
gross receipts tax, compensating tax, motor vehicle excise tax, gasoline tax, special fuel
tax, special fuel excise tax, oil and gas emergency school tax, resources tax,
processors tax, service tax or the excise tax imposed under Section 66-12-6.1 NMSA
1978 is imposed.