NMSA 1978, § 7-9-89 — 7-9-89

Deduction; [gross receipts tax;] sales to certain accredited
diplomats and missions.
Receipts from selling or leasing property to, or from performing services for, an
accredited foreign mission or an accredited member of a foreign mission may be
deducted from gross receipts when a treaty in force to which the United States is a party
requires forbearance of tax when the legal incidence is upon the buyer or when the tax
is customarily passed on to the buyer.