us-nm/stat
NMSA 1978, § 7-9-5 — Presumption of taxability
A.
To prevent evasion of the gross receipts tax and to aid in its administration, it is
presumed that all receipts of a person engaging in business are subject to the gross
receipts tax. A person engaged solely in transactions specifically exempt under the
provisions of the Gross Receipts and Compensating Tax Act shall not be required to
register or file a return under that act.
B.
If receipts from nontaxable charges for mobile telecommunications services are
aggregated with and not separately stated from taxable charges for mobile
telecommunications services, the charges for nontaxable mobile telecommunications
services shall be subject to gross receipts tax unless the home service provider can
reasonably identify nontaxable charges in its books and records that are kept in the
regular course of business. For the purposes of this subsection, "charges for mobile
telecommunications services", "home service provider" and "mobile telecommunications
services" have the meanings given in the federal Mobile Telecommunications Sourcing
Act.
C.
A marketplace provider engaging in business in this state is not liable for
amounts of gross receipts tax collected incorrectly due to the marketplace provider
reasonably relying on erroneous information provided by the seller.
Source: official text