NMSA 1978, § 7-9-57 — 7-9-57

Deduction; gross receipts tax; sale of certain services to an
out-of-state buyer.

# A.

Receipts from performing a service may be deducted from gross receipts if the
sale of the service is made to an out-of-state buyer who delivers to the seller either an
appropriate nontaxable transaction certificate or other evidence acceptable to the
secretary unless the buyer of the service or any of the buyer's employees or agents
makes initial use of the product of the service in New Mexico or takes delivery of the
product of the service in New Mexico.

# B.

Receipts from performing a service that initially qualified for the deduction
provided in this section but that no longer meets the criteria set forth in Subsection A of
this section shall be deductible for the period prior to the disqualification.