New Mexico Administrative Code
Title 3 - TAXATION
Chapter 2 - GROSS RECEIPTS TAXES
Part 204 - DEDUCTION - GROSS RECEIPTS TAX - SALES TO MANUFACTURERS
Section 3.2.204.15 - SOFTWARE MATERIALS
Universal Citation: 3 NM Admin Code 3.2.204.15
Current through Register Vol. 35, No. 18, September 24, 2024
Materials such as blank diskettes, blank video disks, packaging, paper and labels which are used by a person who manufactures and sells in the ordinary course of business copies of computer software, together with explanatory materials and instructions, are ingredient and component parts of a manufactured product.
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