New Mexico Statutes Chapter 7. Taxation § 7-9-92. Deduction; gross receipts; sale of food at retail food store

(1) “food” means any food or food product for home consumption that meets the definition of food in 7 USCA 2012(k)(1) for purposes of the federal supplemental nutrition assistance program; and

(2) “retail food store” means an establishment that sells food for home preparation and consumption and that meets the definition of retail food store in 7 USCA 2012(o)(1) for purposes of the federal supplemental nutrition assistance program, whether or not the establishment participates in the supplemental nutrition assistance program.