New Mexico Administrative Code
Title 3 - TAXATION
Chapter 2 - GROSS RECEIPTS TAXES
Part 221 - DEDUCTION - GROSS RECEIPTS TAX - PUBLICATION SALES
Section 3.2.221.8 - COLUMNISTS, CARTOONISTS AND WIRE SERVICES
Universal Citation: 3 NM Admin Code 3.2.221.8
Current through Register Vol. 35, No. 18, September 24, 2024
A. The receipts of columnists, cartoonists and wire services from performing services in New Mexico are gross receipts and are not receipts from publishing as that term is used in Section 7-9-63 NMSA 1978.
B. The gross receipts of columnists, cartoonists and wire services from performing services in New Mexico are not deductible under the provisions of Section 7-9-63 NMSA 1978.
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