NMSA 1978, § 7-9-7.2 — 7-9-7.2

Authority to establish standards for certified service
providers.

# A.

The secretary is authorized to provide information, upon which taxpayers may
rely, as to the taxability of gross receipts from particular transactions, including taxability
matrices, and is further authorized to establish standards for the certification of certified
service providers that offer software-based systems to enable taxpayers to properly
determine the taxability of gross receipts from particular transactions.

# B.

As used in this section, "certified service provider" means "certified service
provider" as defined in the Streamlined Sales and Use Tax Administration Act [7-5A-1 to
7-5A-9 NMSA 1978].