NMSA 1978, § 7-9-56.1 — Deduction; gross receipts tax; internet services

On and after July 1, 1998, receipts from providing leased telephone lines,
telecommunications services, internet services, internet access services or computer
programming that will be used by other persons in providing internet access and related
services to the final user may be deducted from gross receipts if the sale is made to a
person who is subject to the gross receipts tax or the interstate telecommunications
gross receipts tax.