us-nm/stat
NMSA 1978, § 7-9C-4 — Presumption of taxability
A.
To prevent evasion of the interstate telecommunications gross receipts tax and to
aid in its administration, it is presumed that all receipts of a person engaging in
interstate telecommunications business are subject to the interstate telecommunications
gross receipts tax.
B.
If receipts from nontaxable charges for mobile telecommunications services are
aggregated with and not separately stated from taxable charges for mobile
telecommunications services, then the charges for nontaxable mobile
telecommunications services shall be subject to interstate telecommunications gross
receipts tax unless the home service provider can reasonably identify nontaxable
charges in its books and records that are kept in the regular course of business.
Source: official text