New Mexico Statutes Chapter 60. Business Licenses § 60-16-6. Exemptions

(1) a person whose business is a grocery store, retail store, gas station or other similar operation and that conducts in-shell pecan transactions totaling less than one hundred pounds during any twelve-month period;

(2) transactions involving in-shell pecans for personal consumption totaling less than fifty pounds during any twelve-month period; and

(3) brokers or other individuals, as approved by the department, that are engaged in in-shell pecan transactions, but that do not physically receive pecan shipments within the state.