Receipts from the sale of software development services may be deducted from gross receipts tax when the service is performed in a rural area. Software development services include custom software design and development and web site design and development, but does not include software implementation or support services.
New Mexico Economic
Development Department
Joseph M. Montoya Building
1100 S. St. Francis Drive
Santa Fe, NM 87505-4147
Mailing Address:
New Mexico Economic
Development Department
P.O. Box 20003
Santa Fe, NM 87504-5003
Main number: (505) 827-0300 (se habla español)
The mission of the New Mexico Economic Development Department is to Improve the lives of New Mexico families by increasing economic opportunities and providing a place for businesses to thrive.
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