NMSA 1978, § 7-9-41 — Exemption; gross receipts tax; religious activities

Exempted from the gross receipts tax are the receipts of a minister of a religious
organization, which organization has been granted an exemption from federal income
tax by the United States commissioner of internal revenue as an organization described
in Section 501(c)(3) of the United States Internal Revenue Code of 1954, as amended
or renumbered, from religious services provided by the minister to an individual recipient
of the service.