NMSA 1978, § 7-9-73 — 7-9-73

Deduction; gross receipts tax; governmental gross receipts;
sale of prosthetic devices.
Receipts from selling prosthetic devices may be deducted from gross receipts or
from governmental gross receipts if the sale is made to a person who is licensed to
practice medicine, osteopathic medicine, dentistry, podiatry, optometry, chiropractic or
professional nursing and who delivers a nontaxable transaction certificate to the seller.
The buyer delivering the nontaxable transaction certificate must deliver the prosthetic
device incidental to the performance of a service and must include the value of the
prosthetic device in his charge for the service.