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§ 4-3-9-3 SPECIFIC EXEMPTIONS.
   No municipal hold harmless gross receipts tax shall be imposed on the gross receipts arising from:
   (A)   Transporting persons or property for hire by railroad, motor vehicle, air transportation or any other means from one point within the municipality to another point outside the municipality;
   (B)   A business located outside the boundaries of a municipality on land owned by that municipality for which a state gross receipts tax distribution is made pursuant to Section 7-1-6.4(C) NMSA 1978; or
   (C)   Direct broadcast satellite services.