Gross Receipts Tax Deduction for Services Sold Out-of-State
Category: State Incentives, Tax Incentives
Services that are exported from the state are not subject to New Mexico gross receipts tax. These services must be produced by a business with a New Mexico office, sold to an out-of-state buyer, and delivered and initially used out-of-state.
Contacts
New Mexico Economic Development Department
http://www.gonm.biz/businessresources/Incentives.aspx
