Deduction; gross receipts tax; hosting world wide web sites.

  1. Law
  2. New Mexico Statutes
  3. Taxation
  4. Gross Receipts and Compensating Tax
  5. Deduction; gross receipts tax; hosting world wide web sites.

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Receipts from hosting world wide web sites may be deducted from gross receipts. For purposes of this section, "hosting" means storing information on computers attached to the internet.

History: Laws 1998, ch. 92, § 2.

ANNOTATIONS

Effective dates. — Laws 1998, ch. 92, § 7 made Laws 1998, ch. 92, § 2 effective July 1, 1998.


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