NMSA 1978, § 7-9C-10 — Credit; services performed outside the state

To prevent actual multi-jurisdictional taxation of the privilege of engaging in business
of providing interstate telecommunications services, any taxpayer, upon proof that the
taxpayer has paid a sales, use, gross receipts or similar tax on the same interstate
telecommunications gross receipts subject to the interstate telecommunications gross
receipts tax, shall be allowed a credit against the interstate telecommunications gross
receipts tax to the extent of the amount of sales, use, gross receipts or similar tax
properly due and paid to such other state or political subdivision of that state.