§ 23-04-230. Specific exemptions—Municipal Streets Gross Receipts Tax.

Latest version.

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

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

(2)

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

(3)

Direct broadcast satellite services.

(Ord. No. 1312, § 3, 11-6-07)

                    
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