The receipts of a customs brokerage firm or freight forwarder may be deducted from gross receipts if the company first locates in New Mexico within twenty (20) miles of an international port of entry in New Mexico on New Mexico's border with Mexico at which customs services are provided by United States Customs and Border Protection on or after July 1, 2003, but before July 1, 2013, or on or after January 1, 2016 but before January 1, 2021.  The deduction is valid for those receipts derived from the company's business activities and operations at its border zone location within five years of the date on which the company locates in New Mexico.  To qualify, the company must emply at least two employees in New Mexico.