New Mexico Statutes Chapter 7. Taxation § 7-9-111. Deduction; gross receipts; hearing aids and vision aids and related services

(1) “hearing aid” means a small electronic prescription device that amplifies sound and is usually worn in or behind the ear of a person that compensates for impaired hearing, including cochlear implants, amplification systems or other devices that are:

(2) “low vision” means impaired vision with a significant reduction in visual function that cannot be corrected with conventional glasses or contact lenses;

(3) “related services” means services required to fit or dispense hearing aids or vision aids;

(4) “vision aid” means closed circuit television systems, monoculars, magnification systems, speech output devices or other systems that are:

(5) “visual impairment” means a central visual acuity of 20/200 or less in the better eye with the use of a correcting lens or a limitation in the fields of vision so that the widest diameter of the visual field subtends an angle of twenty degrees or less.