{"schema_version":1,"layer":"incentives","reviewed_on":"2026-10-26","coverage_note":"Selected state program requirements and a dated operator report. Eligibility, commitments, operator reports and independently verified outcomes have different meanings. No cost per job is calculated.","items":[{"id":"incentive-nm-hosting-receipts-20261025","kind":"incentive_program","state_codes":["nm"],"subject":"New Mexico hosting receipts deduction and unknown individual benefit","scope":"Only New Mexico Economic Development Web Hosting Gross Receipts Tax Deduction subsection reviewed. Underlying statute, current tax manual and individual taxpayer eligibility not reviewed; unrelated incentive sections not adopted.","fields":{"nm_hosting_receipt_basis":{"value":"Economic development agency describes a gross receipts deduction for receipts from hosting World Wide Web sites, administered by Taxation and Revenue.","source_ids":["nm-business-tax-guidance-20261025"],"locator":"Web Hosting Gross Receipts Tax Deduction subsection","scope":"Only New Mexico Economic Development Web Hosting Gross Receipts Tax Deduction subsection reviewed. Underlying statute, current tax manual and individual taxpayer eligibility not reviewed; unrelated incentive sections not adopted."},"status":{"value":"program","source_ids":["nm-business-tax-guidance-20261025"],"locator":"Web Hosting Gross Receipts Tax Deduction subsection","scope":"Only New Mexico Economic Development Web Hosting Gross Receipts Tax Deduction subsection reviewed. Underlying statute, current tax manual and individual taxpayer eligibility not reviewed; unrelated incentive sections not adopted."},"nm_hosting_definition":{"value":"Agency defines hosting as storing information on computers attached to the Internet. No individual service or facility classification determined.","source_ids":["nm-business-tax-guidance-20261025"],"locator":"Web Hosting Gross Receipts Tax Deduction subsection","scope":"Only New Mexico Economic Development Web Hosting Gross Receipts Tax Deduction subsection reviewed. Underlying statute, current tax manual and individual taxpayer eligibility not reviewed; unrelated incentive sections not adopted."},"nm_tax_boundary":{"value":"Deduction concerns hosting receipts. It is not evidence of blanket sales tax exemption on servers, construction, electricity, real property or every data center transaction.","source_ids":["nm-business-tax-guidance-20261025"],"locator":"Web Hosting Gross Receipts Tax Deduction subsection","scope":"Only New Mexico Economic Development Web Hosting Gross Receipts Tax Deduction subsection reviewed. Underlying statute, current tax manual and individual taxpayer eligibility not reviewed; unrelated incentive sections not adopted."},"nm_unknown_conditions":{"value":"Underlying current statutory limits, filing requirements and individual deductions were not reviewed. Search fiscal estimates and facility counts are not adopted.","source_ids":["nm-business-tax-guidance-20261025"],"locator":"Web Hosting Gross Receipts Tax Deduction subsection","scope":"Only New Mexico Economic Development Web Hosting Gross Receipts Tax Deduction subsection reviewed. Underlying statute, current tax manual and individual taxpayer eligibility not reviewed; unrelated incentive sections not adopted."},"actual_benefit":{"value":null,"source_ids":["nm-business-tax-guidance-20261025"],"locator":"Web Hosting Gross Receipts Tax Deduction subsection","scope":"Only New Mexico Economic Development Web Hosting Gross Receipts Tax Deduction subsection reviewed. Underlying statute, current tax manual and individual taxpayer eligibility not reviewed; unrelated incentive sections not adopted.","unknown_reason":"No taxpayer filing, determination or realized deduction reviewed."}}}],"sources":{"nm-business-tax-guidance-20261025":{"url":"https://edd.newmexico.gov/choose-new-mexico/competitive-business-climate/","title":"New Mexico hosting gross receipts deduction agency summary","publisher":"New Mexico Economic Development Department","published_on":null,"date_note":"Agency subsection publication unknown; source check is not enactment.","scope":"Only New Mexico Economic Development Web Hosting Gross Receipts Tax Deduction subsection reviewed. Underlying statute, current tax manual and individual taxpayer eligibility not reviewed; unrelated incentive sections not adopted.","checked_at":"2026-10-25T15:28:33.820669+00:00","sha256":"3242e3d57efa75816bef252224191bfd44d8458eeea51820d3bc280948ef4d93","tier":"A","establishes_status":["program"]}},"details":[{"id":"incentive-nm-hosting-receipts-20261025","html":"

New Mexico hosting receipts deduction and unknown individual benefit

Only New Mexico Economic Development Web Hosting Gross Receipts Tax Deduction subsection reviewed. Underlying statute, current tax manual and individual taxpayer eligibility not reviewed; unrelated incentive sections not adopted.

Nm hosting receipt basis
Economic development agency describes a gross receipts deduction for receipts from hosting World Wide Web sites, administered by Taxation and Revenue.New Mexico Economic Development Department. Source: Publication date not stated. Checked: October 25, 2026.

Only New Mexico Economic Development Web Hosting Gross Receipts Tax Deduction subsection reviewed. Underlying statute, current tax manual and individual taxpayer eligibility not reviewed; unrelated incentive sections not adopted. Locator: Web Hosting Gross Receipts Tax Deduction subsection.

Status
programNew Mexico Economic Development Department. Source: Publication date not stated. Checked: October 25, 2026.

Only New Mexico Economic Development Web Hosting Gross Receipts Tax Deduction subsection reviewed. Underlying statute, current tax manual and individual taxpayer eligibility not reviewed; unrelated incentive sections not adopted. Locator: Web Hosting Gross Receipts Tax Deduction subsection.

Nm hosting definition
Agency defines hosting as storing information on computers attached to the Internet. No individual service or facility classification determined.New Mexico Economic Development Department. Source: Publication date not stated. Checked: October 25, 2026.

Only New Mexico Economic Development Web Hosting Gross Receipts Tax Deduction subsection reviewed. Underlying statute, current tax manual and individual taxpayer eligibility not reviewed; unrelated incentive sections not adopted. Locator: Web Hosting Gross Receipts Tax Deduction subsection.

Nm tax boundary
Deduction concerns hosting receipts. It is not evidence of blanket sales tax exemption on servers, construction, electricity, real property or every data center transaction.New Mexico Economic Development Department. Source: Publication date not stated. Checked: October 25, 2026.

Only New Mexico Economic Development Web Hosting Gross Receipts Tax Deduction subsection reviewed. Underlying statute, current tax manual and individual taxpayer eligibility not reviewed; unrelated incentive sections not adopted. Locator: Web Hosting Gross Receipts Tax Deduction subsection.

Nm unknown conditions
Underlying current statutory limits, filing requirements and individual deductions were not reviewed. Search fiscal estimates and facility counts are not adopted.New Mexico Economic Development Department. Source: Publication date not stated. Checked: October 25, 2026.

Only New Mexico Economic Development Web Hosting Gross Receipts Tax Deduction subsection reviewed. Underlying statute, current tax manual and individual taxpayer eligibility not reviewed; unrelated incentive sections not adopted. Locator: Web Hosting Gross Receipts Tax Deduction subsection.

Actual benefit
Not establishedNew Mexico Economic Development Department. Source: Publication date not stated. Checked: October 25, 2026.

Only New Mexico Economic Development Web Hosting Gross Receipts Tax Deduction subsection reviewed. Underlying statute, current tax manual and individual taxpayer eligibility not reviewed; unrelated incentive sections not adopted. Locator: Web Hosting Gross Receipts Tax Deduction subsection.

"}]}