New Mexico Administrative Code
Title 3 - TAXATION
Chapter 2 - GROSS RECEIPTS TAXES
Part 240 - DEDUCTION - GROSS RECEIPTS TAX - RECEIPTS OF SALE OF FOOD AT RETAIL FOOD STORE
Section 3.2.240.7 - DEFINITIONS: "FOOD", "RETAIL FOOD STORE" AND "HOME CONSUMPTION"
Universal Citation: 3 NM Admin Code 3.2.240.7
Current through Register Vol. 35, No. 18, September 24, 2024
For purposes of Section 7-9-92 NMSA 1978, the definitions of "food", "food retail store" and "home consumption" are the definitions set forth in the federal Food Stamp Act of 1964, codified at 7 USC 2011 et seq., as amended or renumbered and any regulations, rules and administrative materials promulgated thereunder, as they may be amended or renumbered.
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