New Mexico Electronic Commerce Taxation

Statutes

• New Mexico House Bill 345 (Internet Services Deductions) signed by the Governor on March 10, 1998.
• New Mexico Statutes § 7-2A-3 corporate income tax.
• New Mexico Statutes § 7-9C Interstate Telecommunications Gross Receipts Tax.
• New Mexico Statutes § 7-9C-6 Deduction; certain telephone services.

• New Mexico Regulation 3(F):69 data access charges.
• New Mexico Regulation 3(F):64 Internet service provider, nexus, software.
• New Mexico FYI-403: Interstate Telecommunications
• Taxation and Revenue Department Ruling 401-97-1 Internet access charges.
• Taxation and Revenue Department Ruling 401-97-3 Internet access.
• Taxation and Revenue Department Ruling 401-97-4 electronic "mall", Internet, World Wide Web.
• Taxation and Revenue Department Ruling 401-97-6 software, Internet.

• Baskin Robbins Ice Cream v. Dept. of Taxation and Revenue (1979).
• American Dairy Queen Corp. v. Dept. of Taxation and Revenue, 93 NM 743, 605 P2d 251, 210 USPQ 683 (1979).

• New Mexico's Association of Commerce and Industry
• Vertex Inc. Tax Cybrary - New Mexico