Exempted from the gross receipts tax are receipts of a home service provider from providing mobile telecommunications services to persons whose place of primary use is outside New Mexico, regardless of where the mobile telecommunications services originate, terminate or pass through. For the purposes of this section, "home service provider", "mobile telecommunications services" and "place of primary use" have the meanings given in the federal Mobile Telecommunications Sourcing Act.
History: Laws 2002, ch. 18, § 2.
ANNOTATIONSCross references. — For the federal Mobile Telecommunications Sourcing Act, see 4 U.S.C.S. § 116 et seq.
Effective dates. — Laws 2002, ch. 18, § 8 made Laws 2002, ch. 18, § 2 effective August 1, 2002.