New Mexico Administrative Code
Title 3 - TAXATION
Chapter 2 - GROSS RECEIPTS TAXES
Part 213 - DEDUCTION - GROSS RECEIPTS TAX - TRANSACTION IN INTERSTATE COMMERCE
Section 3.2.213.8 - ADVERTISING RECEIPTS OF PUBLICATION FROM OUT-OF-STATE CUSTOMERS
Universal Citation: 3 NM Admin Code 3.2.213.8
Current through Register Vol. 35, No. 18, September 24, 2024
Receipts of a newspaper or magazine which is published within New Mexico and circulated to subscribers within and without New Mexico from the sale of advertising space to advertisers within and without New Mexico are subject to the gross receipts tax. The gross receipts tax levied on advertising receipts does not impose an unconstitutional burden on interstate commerce.
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