State Incentives New Mexico Business Incentives by Category Advanced Manufacturing Angel Investment Credit Consumables Gross Receipts Tax Deduction for Manufacturers High Wage Jobs Tax Credit Investment Tax Credit for Manufacturers Rural Jobs Tax Credit Single Sales Factor Texas/New Mexico Border Residents’ Tax Exemption Trade Support Company in a Border Zone Aerospace & Aviation Aircraft Deduction Directed Energy and Satellites High Wage Jobs Tax Credit Military Acquisition Program Tax Deduction Research and Development Tax Deduction Rural Jobs Tax Credit Spaceport-Related Activities Gross Receipts Tax Deductions Back Office & Technical Support Financial Management Tax Credit High Wage Jobs Tax Credit Rural Jobs Tax Credit Emerging & Digital Media Angel Investment Credit Film Post Production Services 25% Refundable Tax Credit Rural Software Development Gross Receipts Tax Deduction Technology Jobs and Research and Development Tax Credit Web Hosting Gross Receipts Tax Deduction Energy & Natural Resources Advanced Energy Deduction & Advanced Energy Tax Credit Alternative Energy Product Manufacturer’s Tax Credit Biodiesel Blending Facility Tax Credit Biomass-Related Equipment & Materials Deduction Renewable Energy Production Tax Credit Logistics, Distribution & Transportation Locomotive Fuel Gross Receipts & Compensating Tax Exemption Texas/New Mexico Border Residents’ Tax Exemption Trade Support Company in a Border Zone Value Added Agriculture Beer & Wine Producers’ Preferential Tax Rate Consumables Gross Receipts Tax Deduction for Manufacturers Investment Tax Credit for Manufacturers Rural Jobs Tax Credit Single Sales Factor Texas/New Mexico Border Residents’ Tax Exemption