New Mexico: N.M. Stat. Ann. § 7-9-89
N.M. Stat. Ann. § 7-9-89. Deduction; [gross receipts tax;] sales to certain accredited diplomats and missions
Receipts from selling or leasing property to, or from performing services for, an accredited foreign mission or an accredited member of a foreign mission may be deducted from gross receipts when a treaty in force to which the United States is a party requires forbearance of tax when the legal incidence is upon the buyer or when the tax is customarily passed on to the buyer.