NMSA 1978, § 7-9C-2 — Definitions

As used in the Interstate Telecommunications Gross Receipts Tax Act:

# A.

"charges for mobile telecommunications services" has the meaning given in the
federal Mobile Telecommunications Sourcing Act;

# B.

"department" means the taxation and revenue department, the secretary of
taxation and revenue or any employee of the department exercising authority lawfully
delegated to that employee by the secretary;

# C.

"engaging in interstate telecommunications business" means carrying on or
causing to be carried on the business of providing interstate telecommunications
service;

# D.

"home service provider" has the meaning given in the federal Mobile
Telecommunications Sourcing Act;

# E.

"interstate telecommunications gross receipts" means the total amount of money
or the value of other consideration received from providing:
(1) interstate telecommunications services, other than mobile
telecommunications services, that either originate or terminate in New Mexico and are
charged to a telephone number or account in New Mexico, regardless of where the bill
for such services is actually delivered; and
(2) mobile telecommunications services that originate in one state and
terminate in any location outside that state, whether within or outside the United States,
to a customer with a place of primary use in New Mexico. "Interstate
telecommunications gross receipts" excludes mobile telecommunications services
provided to a customer with a place of primary use outside of New Mexico, cash
discounts allowed and taken and interstate telecommunications gross receipts tax
payable for the reporting period. Also excluded from "interstate telecommunications
gross receipts" are any gross receipts or sales taxes imposed by any Indian nation, tribe
or pueblo; provided that the tax is approved, if approval is required by federal law or
regulation, by the secretary of the interior of the United States; and provided further that
the gross receipts or sales tax imposed by the Indian nation, tribe or pueblo provides a
reciprocal exclusion for gross receipts, sales or gross receipts-based excise taxes
imposed by the state or its political subdivisions;

# F.

"interstate telecommunications service" means the service of originating or
receiving in New Mexico interstate and international telephone and telegraph service,
including but not limited to the transmission of voice, messages and data by way of
electronic or similar means between or among points by wire, cable, fiber-optic, laser,
microwave, radio, satellite or similar facilities;

# G.

"mobile telecommunications services" has the meaning given in the federal
Mobile Telecommunications Sourcing Act;

# H.

"person" means any individual, estate, trust, receiver, cooperative association,
club, corporation, company, firm, partnership, limited liability company, joint venture,
syndicate or other entity; the United States or any agency or instrumentality of the
United States; or the state of New Mexico or any political subdivision of the state;

# I.

"place of primary use" has the meaning given in the federal Mobile
Telecommunications Sourcing Act;

# J.

"private communications service" means a dedicated service for a single
customer that entitles the customer to exclusive or priority use of a communications
channel or group of channels between a location within New Mexico and one or more
specified locations outside New Mexico; and

# K.

"wide-area telephone service" means a telephone service that entitles the
subscriber, upon payment of a flat rate charge dependent on the total duration of all
such calls and the geographic area selected by the subscriber, to either make or receive
a large volume of telephonic communications to or from persons located in specified
geographical areas.