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<DIV><FONT size=2>There's often no rhyme or reason to the rules; you just have
to look 'em up. In NM, services are taxed. I've been told that I
only have to pay the tax rate for my place of business (not that for each
jurisdiction where I tune, however labor for construction is charged by the
on-site rate). </FONT></DIV>
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<DIV><FONT size=2>--Cy--</FONT></DIV>
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