NMSA 1978, § 7-9-38.2 — 7-9-38.2

Exemption; gross receipts tax; sale of certain
telecommunications services.
Exempted from the gross receipts tax are receipts of a home service provider from
providing mobile telecommunications services to persons whose place of primary use is
outside New Mexico, regardless of where the mobile telecommunications services
originate, terminate or pass through. For the purposes of this section, "home service
provider", "mobile telecommunications services" and "place of primary use" have the
meanings given in the federal Mobile Telecommunications Sourcing Act.