New Mexico Statutes Chapter 7. Taxation § 7-9-41.3. Exemption; receipts from sales by disabled street vendors

(1) “disabled” means to be blind or permanently disabled with medical improvement not expected pursuant to 42 USCA 421 for purposes of the federal Social Security Act or to have a permanent total disability pursuant to the Workers' Compensation Act; and

(2) “street vendor” means a person licensed by a local government to sell items of tangible personal property by newly setting up a sales site daily or selling the items from a moveable cart, tray, blanket or other device.