The New Mexico Taxation and Revenue Department issued guidance regarding fees collected for use of wireless internet access while aboard an aircraft. The state claimed that providing internet services was a taxable service and, therefore, gross receipts tax would apply to the charges. Since the company providing the service maintained communication towers in New Mexico, it was deemed to have nexus. The portion of the service subject to tax should be equal to the time that the flight is in New Mexico territory or airspace when the flight arrives or departs in New Mexico. If the flight does not arrive or depart in New Mexico, the services are not subject to gross receipts tax. (New Mexico Taxation and Revenue Department, Ruling No. 401-09-2, March 9, 2009.)