NMSA 1978, § 7-9-56 — 7-9-56

Deduction; gross receipts tax; intrastate transportation and
services in interstate commerce.

# A.

Receipts from transporting persons or property from one point to another in this
state may be deducted from gross receipts when such persons or property, including
any special or extra service reasonably necessary in connection therewith, is being
transported in interstate or foreign commerce under a single contract.

# B.

Receipts from handling, storage, drayage or packing of property or any other
accessorial services on property, which property has moved or will move in interstate or
foreign commerce, when such services are performed by a local agent for a carrier or
by a carrier and when such services are performed under a single contract in relation to
transportation services, may be deducted from gross receipts.

# C.

Receipts from providing telephone or telegraph services in this state that will be
used by other persons in providing telephone or telegraph services to the final user may
be deducted from gross receipts.