§ 23-04-030. Specific exemptions—Municipal Gross Receipt Taxes.

Latest version.

No municipal gross receipts tax shall be imposed on the gross receipts arising from:
(1)

The transmission of messages by wire or other means from one (1) point within the municipality to another point outside the municipality;

(2)

Transporting persons or property for hire by railroad, motor vehicle, air transportation or any other means from one (1) point within the municipality to another point outside the municipality; or

(3)

A business located outside the boundaries of the municipality on land owned by the municipality for which a gross receipts tax distribution is made pursuant to subsection C of Section 7-1-6.4 NMSA 1978.

(Ord. No. 655, § 3, 6-27-83; Ord. No. 684, § 3, 9-25-84; Ord. No. 713, § 3, 6-18-86)

                    
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