2023 New Mexico Statutes › Chapter 7 - Taxation › Article 9C - Interstate Telecommunications Gross Receipts Tax › Section 7-9C-2 - Definitions.

As used in the Interstate Telecommunications Gross Receipts Tax Act:
A. "charges for mobile telecommunications services" has the meaning given in the federal Mobile Telecommunications Sourcing Act;
B. "department" means the taxation and revenue department, the secretary of taxation and revenue or any employee of the department exercising authority lawfully delegated to that employee by the secretary;
C. "engaging in interstate telecommunications business" means carrying on or causing to be carried on the business of providing interstate telecommunications service;
D. "home service provider" has the meaning given in the federal Mobile Telecommunications Sourcing Act;
E. "interstate telecommunications gross receipts" means the total amount of money or the value of other consideration received from providing:
(1) interstate telecommunications services, other than mobile telecommunications services, that either originate or terminate in New Mexico and are charged to a telephone number or account in New Mexico, regardless of where the bill for such services is actually delivered; and
(2) mobile telecommunications services that originate in one state and terminate in any location outside that state, whether within or outside the United States, to a customer with a place of primary use in New Mexico. "Interstate telecommunications gross receipts" excludes mobile telecommunications services provided to a customer with a place of primary use outside of New Mexico, cash discounts allowed and taken and interstate telecommunications gross receipts tax payable for the reporting period. Also excluded from "interstate telecommunications gross receipts" are any gross receipts or sales taxes imposed by any Indian nation, tribe or pueblo; provided that the tax is approved, if approval is required by federal law or regulation, by the secretary of the interior of the United States; and provided further that the gross receipts or sales tax imposed by the Indian nation, tribe or pueblo provides a reciprocal exclusion for gross receipts, sales or gross receipts-based excise taxes imposed by the state or its political subdivisions;
F. "interstate telecommunications service" means the service of originating or receiving in New Mexico interstate and international telephone and telegraph service, including but not limited to the transmission of voice, messages and data by way of electronic or similar means between or among points by wire, cable, fiber-optic, laser, microwave, radio, satellite or similar facilities;
G. "mobile telecommunications services" has the meaning given in the federal Mobile Telecommunications Sourcing Act;
H. "person" means any individual, estate, trust, receiver, cooperative association, club, corporation, company, firm, partnership, limited liability company, joint venture, syndicate or other entity; the United States or any agency or instrumentality of the United States; or the state of New Mexico or any political subdivision of the state;
I. "place of primary use" has the meaning given in the federal Mobile Telecommunications Sourcing Act;
J. "private communications service" means a dedicated service for a single customer that entitles the customer to exclusive or priority use of a communications channel or group of channels between a location within New Mexico and one or more specified locations outside New Mexico; and
K. "wide-area telephone service" means a telephone service that entitles the subscriber, upon payment of a flat rate charge dependent on the total duration of all such calls and the geographic area selected by the subscriber, to either make or receive a large volume of telephonic communications to or from persons located in specified geographical areas.
History:
Laws 1992, ch. 50, § 2 and Laws 1992, ch. 67, § 2; 1993, ch. 30, § 16; 2002, ch. 18, § 4.
ANNOTATIONS
Cross references.
— For the federal Mobile Telecommunications Sourcing Act,
see
4 U.S.C.S. § 116 et seq.
The 2002 amendment,
effective August 1, 2002, added Subsections A, D, G, and I and redesignated the remaining subsections accordingly; in Paragraph E(1) added "other than mobile telecommunication services" and at the end substituted "and" for "but excludes"; and added the first phrase of Paragraph E(2) ending with "outside of New Mexico".
The 1993 amendment,
effective June 18, 1993, inserted "limited liability company" in Subsection E.